29 November 2012
A gazetted officer of state or central government fall under two categories - class I and Class - II status and these officers names are issued in state gazette or India Gazette and so they are gazetted officers. that means they represent Sate or India as officers. CA is not listed in that category but he is listed in the institute register to do taxation and auditing of private sector or public sector companies as also tax auditors when they get private professional practice certification issued by institute to practice professional taxation accounting independently as consultants and they run consultancy like a medical practitioer. so they cannot be gazetted officer unless he is a a government officer falling in class I and II category pls1