Section 2 in The Chartered Accountants (Election to the Council) Rules, 2006
2. Definitions.
(1)In these Rules, unless the context otherwise requires, -(a)"Act" means the Chartered Accountants Act, 1949 (38 of 1949);(b)"Approved Form" means form approved by the Council for use for a specific purpose under these Rules:Provided that if any form has not yet been approved by the Council, after coming into force of these Rules, then the appropriate form laid down for the same purpose before coming into force of these Rules shall be the approved form;(c)"Returning Officer" means the Secretary of the Council appointed under section 16 of the Act, or, in case the post of Secretary is vacant, any officer of the Institute designated by the Council for the purpose of conduct of elections.(2)Words and expressions used but not defined in these Rules and defined in the Act shall have the same meaning as assigned to them in the Act.
