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Penalty for falsely claiming to be a member, etc

Penalty for falsely claiming to be a member, etc :

Section – 24. Any person, who—

(i) not being a member of the Institute,—
(a) represents that he is a member of the Institute; or
(b) uses the designation Chartered Accountant; or
(ii) being a member of the Institute, but not having a certificate of practice, represent that he is in practice or practises as the chartered accountant, shall be punishable on first conviction with fine which may extend to one thousand rupees, and on any subsequent conviction with imprisonment which may extend to six months or with fine which may extend to five thousand rupees, or with both.

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