Section 22B of The Cost Accountants Act, 1959 in hindi
1[22B. Term of office of members of Authority.--A person appointed as a member shall hold office for a term of three years from the date on which he enters upon his office or until he attains the age of sixty-two years, whichever is earlier.]
Summary
- Members of the Appellate Authority have a defined term of office.
- A member holds office for a term of three years from the date they enter upon office.
- There is an absolute upper age limit of sixty-two years.
- The term of office ends early if the member reaches sixty-two years of age before completing their three years.
- The rule of whichever is earlier applies to the term limit of three years and the age limit of sixty-two.
Practical examples
FAQ
1. What is the standard term of office for an Appellate Authority member?
The standard term of office is three years.
2. From what date does the term of office start to run?
The term starts from the date on which the member enters upon their office.
3. What is the maximum age limit for serving as a member of the Appellate Authority?
The maximum age limit is sixty-two years.
4. What happens if a member turns sixty-two years of age after serving only one year?
The member must vacate their office immediately, as the term is limited to three years or sixty-two years of age, whichever comes earlier.
Test yourself
Q1.Under Section 22B of The Cost Accountants Act, 1959, what is the standard term of office for a member of the Appellate Authority?
Q2.Under Section 22B of The Cost Accountants Act, 1959, what is the maximum age up to which a member can hold office in the Appellate Authority?
Q3.Under Section 22B of The Cost Accountants Act, 1959, when does the term of office of a member of the Appellate Authority begin?
Q4.Under Section 22B of The Cost Accountants Act, 1959, if a person is appointed and enters upon office at the age of sixty, what is the maximum duration they can serve?