Public Accountants Defaults Act : "Public accountant" defined. Indian Bare Acts :

Public Accountants Defaults Act,1850

Act No : 12

Section : "Public accountant" defined.

2*[3. "Public accountant" defined. For the purposes of sections 1 and 2 of this Act, the expression "public accountant" means any person who, as Official Assignee or Trustee, or as sarbarahkar, is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging to any other person or persons; and for the purposes of sections 4 and 5 of this Act the expression shall also include any person who, by reason of any office held by him in the service of 3*[the Central Government or the Government of a 4*** State], is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging 5*[to such Government].]