Section 21C in The Chartered Accountants (Amendment) Act, 2006
21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.-
For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908 ), in respect of the following matters, namely:-(a)summoning and enforcing the attendance of any person and examining him on oath;(b)the discovery and production of any document; and(c)receiving evidence on affidavit. Explanation.- For the purposes of sections 21, 21A, 21B, 21C and 22," member of the Institute" includes a person who was a member of the Institute on the date of the alleged misconduct although he has ceased to be a member of the Institute at the time of the inquiry.
