Section 22A
Constitution of Appellate Authority.
The Cost Accountants Act, 1959
About this Act
An Act to make provision for the regulation of the profession of cost and works accountants.
1[22A. Constitution of Appellate Authority.--The Appellate Authority constituted under
sub-section (1) of section 22A of the Chartered Accountants Act, 1949 (38 of 1949), shall be deemed to
be the Appellate Authority for the purposes of this Act subject to the modification that for clause (b) of
said sub-section (1), the following clause had been substituted, namely:--
"(b) the Central Government shall, by notification appoint two part-time members from amongst the persons who have been members of the Council of the 2[Institute of Cost Accountants of India] for at least one full term and who is not a sitting member of the Council;".]
"(b) the Central Government shall, by notification appoint two part-time members from amongst the persons who have been members of the Council of the 2[Institute of Cost Accountants of India] for at least one full term and who is not a sitting member of the Council;".]
Notes
1. Ins. by Act 7 of 2006, s. 22 (w.e.f. 17-11-2006).
2. Subs. by Act 10 of 2012, s. 5, for "Institute of Cost and Works Accountants of India" (w.e.f. 17-11-2006).
2. Subs. by Act 10 of 2012, s. 5, for "Institute of Cost and Works Accountants of India" (w.e.f. 17-11-2006).