Special directions as to accounts
Full Text
The Court may either by the decree directing an account to be taken or by any subsequent order give special directions with regard to the mode in which the account is to be taken or vouched and in particular may direct that in taking the account the books of account in which the accounts in question have been kept shall be taken as prima facie evidence of the truth of the matters therein contained with liberty to the parties interested to take such objection thereto as they may be advised.
Plain English Summary
Empowers the Court to issue special directions regulating the auditing and vouching of accounts, including directing that regularly kept account books shall be treated as prima facie evidence of their contents.
Key Legal Elements
- Judicial Directions on Accounting: Regulates audit method, periods, and proof of vouchers.
- Books of Account as Prima Facie Evidence: Aligns with Section 34 of the Indian Evidence Act.
- Liberty to Object: Preserves parties' right to dispute specific falsified or inflated ledger entries.
Practical Note
Auditing Ledgers under Rule 17: When the Court directs a commissioner to take accounts under Rule 17, counsel should file specific objections pointing out fictitious debit entries, unvouched cash transactions, or entries barred by limitation.
हिंदी पाठ
न्यायालय या तो हिसाब लिए जाने का निदेश देने वाली डिक्री द्वारा अथवा किसी पश्चातवर्ती आदेश द्वारा उस रीति के बारे में विशेष निदेश दे सकेगा जिसमें हिसाब लिया जाना या वाउचरों से जांचा (Vouched) जाना है, और विशिष्टतया यह निदेश दे सकेगा कि हिसाब लेने में वे लेखा-बही (Books of account) जिनमें प्रश्नगत हिसाब रखे गए हैं, उनमें अंतर्विष्ट बातों की सत्यता का प्रथम दृष्ट्या साक्ष्य (Prima facie evidence) मानी जाएंगी, जिसमें हितबद्ध पक्षकारों को उस पर ऐसी आपत्ति उठाने की स्वतंत्रता होगी जैसी उन्हें उचित लगे।