Section 3“Public accountant” defined

s. 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 State is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging to the Government.