Chartered Accountants Act, 1949

Section - 21C - Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court

Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.

21C. 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.