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Public Accountants Defaults Act,1850

Act No : 12


Section : Public accountants to give security.

1. Public accountants to give security. Every public accountant shall give security for the due discharge of the trusts of his office, and for the due account of all ---------------------------------------------------------------------- 1 Short title given by Act 14 of 1897, s. 2 and Sch. 2 This Act has been partially extended to Berar by the Berar Laws Act, 1941 (4 of 1941) and has been declared to be in force in all the Provinces of India (formerly the Part A States), except the Scheduled Districts, by the Laws Local Extent Act, 1874 (15 of 1874), s. 3. It has been declared to be in force in the Santhal Parganas by the Santhal Parganas Settlement Regulation (3 of 1872), s. 3. It has been extended to the Union territory of Pondicherry by Act 26 of 1968, s. 3 and Sch. It has been amended in Orissa by Orissa Act 3 of 1969. It has been declared, by notification under s. 3 (a) of the Scheduled Districts Act, 1874 (14 of 1874), to be in force in the following other Scheduled Districts, namely:-- West Jalpaiguri, the Western Hills of Darjiling, the Darjiling Tarai and the Damson Sub-Division of the Darjiling District . . . . . . . . . See Gazette of India, 1881, Pt. I, p. 74. The Districts of Hazaribagh, Loha- rdaga (now the Ranchi District See Calcutta Gazette, 1899, Pt. I, p. 44), and Manbhum, and Pargana Dha- lbhum and the Kolhan in the Distr- ict of Singbhum . . . . . . . . . . Ditto 1881, Pt. I, p.504. Kumaon and Garhwal. . . . . . . . .. Ditto 1876, Pt. I, p.605. The Schedule portion of the Mirzapur District. . . . .. . . . . . . . . . Ditto 1879, Pt. I, p.383. Jaunsar Bawar. . . . . . .. . . . . . Ditto 1879, Pt. I, p.382. The Scheduled Districts of the C. P. (now Madhya Pradesh). . . . . . . .. Ditto 1879, Pt. I, p.771. The Scheduled District in Ganjam and Vizagapatam . . . . . . . . . . . .. Ditto 1898, Pt. I, p. 870. and Fort St. George Gazette, 1898, Pt. I, p. 666. It has been extended, by notification under s. 5 of the 1ast- mentined Act, to the following Scheduled Districts, namely:-- The Tarai of the Province of Agra See Gazette of India, 1876, Pt. I, p. 505. Ajmer and Merwara . . . . . . . . . .Ditto 1878, Pt. I, p. 380. Coorg . . . . . . . . . . . . . . . .Ditto 1911, Pt. I, p. 1477. The Act has been partially repealed in the Bombay State, see the Bombay Land-Revenue Code, 1879 (Bom. Act 5 of 1879). s. 2 and Sch. A; and in Assam in which it was declared to be in force by notifications under s. 3 (a) of the Scheduled Districts Act, 1874 (14 of 1874), Gazette of India, 1878 and 1879, Pt. I, pp. 523 and 631, respectively, see the Assam Land and Revenue Regulation, 1886 (1 of 1886). The Act has been repealed in its application to Bellary District by Mysore Act 14 of 1955. Extended to the Union Territory of Pondicherry by Act 26 of 1968, s. 3 and Schedule. Amended in Orissa by Orissa Act 3 of 1969.


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