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State of Maharashtra - Section

Section 4A in Maharashtra Public Trust Rules, 1951

4A. [ Qualification for appointment of Director of Accounts and Assistant Directors of Accounts. [Substituted by Notification No. 47/E, dated 2nd January, 1961.]

(1)A person to be appointed as a Director of Accounts under section 6, shall be one -
(a)who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (XXXVIII of 1949), and whose name is entered in the Register maintained under that Act for a consecutive period of not less than eight years; or
(b)who holds a degree in Commerce of any University in India established by law, or any other University recognized for the purpose, by the State Government at least in the second class with Advance Accountancy and Auditing as Special subjects and who has thereafter experience for at least 12 years in any post involving work of accounts in a Government or local authority establishment, or in any firm or company of Chartered Accountants, or in any reputed commercial firm; or
(c)who is holding or has held for not less than five years the post of an Assistant Director of Accountants in the Maharashtra Charity Organisation; [or]
(d)[ who has served as an officer in the Maharashtra Finance and Accounts Service Class I (Senior) for a period of not less than five years.] [Added by Notification No. 13337/P, dated 2nd June 1972.]
(2)A person to be appointed as an Assistant Director of Accounts under section 6 shall be one-
(a)who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (XXXVIII of 1949), and whose name is entered in the Register maintained under that Act for a consecutive period of not less than three years; or
(b)who holds a degree in Commerce of any University in India established by law, or any other University recognized by the State Government as aforesaid at least in the second class with Advance Accountancy and Auditing as his Special subjects, and who has thereafter experience, for not less than seven years in any post involving the work of accounts in a Government or local authority establishment, or in any firm or company of Chartered Accountants or in any reputed commercial firm; [or] [Inserted by Notification No. BPT.1177/888(104)-VI, dated 30th October1980.]
(bb)[ who holds a degree in Commerce of any University in India established by law, or any other University recognized by the State Government as aforesaid, with Advance Accountancy and Auditing as his special subjects, and who has held any post in the Charity Organisation, after obtaining such degree for not less than ten years, in one or more offices, not lower in rank of Superintendent, Accountant or Inspector; or] [Inserted by Notification No. BPT.1177/888(104)-VI, dated 30th October1980.]
(c)[ who has served as an officer of the Maharashtra Finance and Accounts Service Class I (Junior) for a period of not less than two years.] [Added by Notification No. 13337/P, dated 2nd June 1972.]
Explanation. - If any question arises under the rule whether or not a commercial firm is "reputed" the decision of the State Government thereon shall be final.]