Section 2(a) in Daman and Diu Value Added Tax Regulation, 2005
(a)"accountant" means -(i)a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 and who has obtained a (38 of 1949) certificate of practice under sub-section (1) of section 6 of that Act; or(ii)a person, who, by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956, (1 of 1956) is entitled to be appointed to act as an auditor under that sub-section; or(iii)an auditor appointed in pursuance of sub-section (2) of section 619 of the Companies Act, 1956 (1 of 1956);
