Page 24 of 82 (b) fixation of the rates of, or determination of the accounts procedure for, such charges and fees by making regulations or, in the absence of regulations by issuing executive orders. (3) Any charge, fee, administrative fine and dues receivable by the Commission may be realized as public demand. 25. Exemption from tax.- Notwithstanding any contrary provision of any other law, the Commission shall not be liable to pay any income tax on any property held or received or any income earned by it and the Commission is hereby exempted from the payment of such tax. 26. Realisation of dues.- (1) All charges, fees, administrative fines and other dues receivable by the Commission may be realized by it as a public demand under the Public Demands Recovery Act, 1913 (Ben. Act III of 1913). (2) For the purposes of sub-section (1), the Commission may appoint any of its officers as a Certificate Officer as defined in sub-section 3(3) of that Act and that officer shall be competent to exercise the powers and perform the functions of a Certificate Officer under that Act. 27. Accounts and Audit.- (1) The Commission shall maintain accounts of all moneys received and spent by it; and subject to any general direction given by the Government, the Commission may determine the procedure for maintaining such accounts; however such account must accurately and properly reflect the financial position of the Commission. (2) Within 60 (sixty) days of the expiry of every financial year, the Commission shall prepare the Accounts Statement and Financial Statement and shall, after getting them audited by a chartered accountant firm registered under the Bangladesh Chartered Accountants Order, 1973 (P.O. No 2 of 1973), make arrangements for sending such statements to the Ministry for the purpose of their presentation before the Parliament, and the Ministry shall, as soon as possible, cause the Statements along with the report specified in section 28 to be presented before the Parliament. (3) Apart from the audit specified in sub-section (2), the Commission, as a statutory public authority within the meaning of the Comptroller and Auditor General BTRC-TelecomLaw2001.doc 24 - 24 -