If the State say that.

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Pratik Nitin Vyas (Querist)

10 December 2009 1)If the State say that the particular tax should be collected but the constitution of India say that no amendments should be made without the approve of the president or whoever may be the higher authority to give the assent but than also the any state has amend the particular tax criteria than what to do ?

2)Certificate Of Practice

1) A Chartered Accountant can hold the COP of Company Secretary?

2) Can A CA can a sign the balance sheet where he is a CS.

3) Can A Co Where Pvt or Public appoint the CA & CS of the same name means if a person holds both the degree of CA & CS. Than can a co appoint as a company secretary & statutory auditor , internal auditor, tax auditor. Which one is possible please give the abovementioned all points if available with the section or any act.

Rasesh

Rasesh (Expert)

12 December 2009 1)If the State say that the particular tax should be collected but the constitution of India say that no amendments should be made without the approve of the president or whoever may be the higher authority to give the assent but than also the any state has amend the particular tax criteria than what to do ?
Reply: There are seperate powers given to Centre and State by the constitution. Popularly known as the Entry I, II and III. The III being the concurrent list, wherein both the state and centre has powers. I feel from your query that there is a law in existence in the state. Whereas, there is no law framed by the centre for the same law. In such a case, the state law will prevail.

2)Certificate Of Practice

1) A Chartered Accountant can hold the COP of Company Secretary? - No

2) Can A CA can a sign the balance sheet where he is a CS. - No

3) Can A Co Where Pvt or Public appoint the CA & CS of the same name means if a person holds both the degree of CA & CS. Than can a co appoint as a company secretary & statutory auditor , internal auditor, tax auditor. Which one is possible please give the abovementioned all points if available with the section or any act. - Not Possible.
a) The CS is a seperate position under law.
b) The CA can be the statutory auditor and tax auditor for the same company but cannot be internal auditor simultaneously.
c) There is no legal requirement for internal auditor. Any person within the company can also be made the internal auditor including the CS

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