Section 2
[22A. Constitution of Appellate Authority . — The Appellate Authority constituted under subsection (1) of section 22A of the Chartered Accountants Act, 1949(38 of 1949), shall be deemed to be the Appellate Authority for the purposes of this Act subject to the modification that for clause (b) of said subsection (1), the following clause had been substituted, namely: —
2 [22A. Constitution of Appellate Authority . — The Appellate Authority constituted under subsection (1) of section 22A of the Chartered Accountants Act, 1949(38 of 1949), shall be deemed to be the Appellate Authority for the purposes of this Act subject to the modification that for clause (b) of said subsection (1), the following clause had been substituted, namely: —
" (b) the Central Government shall, by notification appoint two part-time members from amongst the persons who have been members of the Council of the 3 [Institute of Cost Accountants of India] for at least one full term and who is not a sitting member of the Council; " .