Rights of Appellant to appear before the Board

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..... icers to present his or its case before the Board. Explanation: for the purpose of this rule,- (a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) "company secretary" means a company secretary .....

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