law: 3[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 the 3 Central Government or theGovernment of a 1*** State, is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging to such Government.]
  1. 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, 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 SonthalParganas by the SonthalParganas Settlement Regulation, 1872 (3 of 1872), s. 3.
  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, Lohardaga (now the Ranchi District, See Calcutta Gazette, 1899, Pt. I, p. 44), and Manbhum, and Pargana Dhalbhum and the Kolhan in the District of Singbhum . . Ditto 1881, Pt. I, p. 504. Kumaon and Garhwal.... Ditto 1876, Pt. I, p. 605.
  The Scheduled portion of the Mirzapur District . . Ditto 1879, Pt. I, p. 383. JaunsarBawar....Ditto 1879, Pt. I, p. 382.
  The Scheduled Districts of the C.P. (now Madhya Pradesh) . Ditto 1879, Pt. I, p. 771.
  The Scheduled Districts in Ganjam and Vizagapatam . . Ditto and 1898, Pt. I, p. 870. Fort St. George Gazette, 1898, Pt. I, p. 666.
  The Act has been extended to Union territory of Pondicherry by Act 26 of 1968, s. 3 and the Schedule.
  The Act has been repealed in its application to Bellary District by Mysore Act 14 of 1955. The Act has been amended in Orissa by Orissa Act 3 of 1969. It has been extended, by notification under s. 5 of the last-mentioned Act, to the following Scheduled Districts, namely:-
  The Tarai of the Province ofAgra...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, 1879 (Bom. Act 5 of 1879), s. 2 and Schedule 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 theAssam Land and Revenue Regulation, 1886 (1 of 1886).
  2. The words "subject to the approval of the Governor or Governor in Council of the Presidency or place" rep. by the A.O. 1937.
  3. Subs., ibid., for section 3.