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[Cites 0, Cited by 0] [Section 53(3)] [Section 53] [Entire Act]

State of Tripura - Subsection

Section 53(3)(i) in Tripura Value Added Tax Act, 2004

(i)a Chartered Accountant within the meaning of the Chartered Accountant Act, 1949 and includes a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 is entitled to be appointed to act as an auditor of Companies registered under the said Act or (ii) a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959.