Section 3:
“Public accountant” defined.
1For the purposes of sections 1 and 2 of this Act, the expression
“public accountant” means any person who as Official Assignee or Trustee, or as sarbarahkar, is entrusted
with the receipt, custody or control of any moneys or securities for money, or the management of any
lands belonging to any other person or persons, and for the purposes of sections 4 and 5 of this Act the
expression shall also include any person who, by reason of any office held by him in the service of the Central Government or the Government of a 2
*** State, is entrusted with the receipt, custody or control of
any moneys or securities for money, or the management of any lands belonging to such Government.
Notes:
1. Subs., ibid., for section 3.
2. The word and letter “Part A” omitted by the Adaptation of Laws (No. 2) Order, 1956.