Gujarat High Court Civil Manual (subordinate court practice), 1960
The following instructions are mainly intended for regulating the issue of commissions for taking accounts but they should be followed even as regards the issuing of other commissions with adaptations, that may be deemed necessary. The instructions are as follows:— (i) The Court may adjourn the case to a fixed day pending the report of the Commissioner, acting under Order XXVI, rule 11. (ii) The Court shall furnish the Commissioner with instructions on the following points as required by Order XXVI, rule 12 (1):— (a) The nature of the accounts to be taken. (b) The date from which and the date to which the account is to be taken. (c) The name of the party by whom a statement of accounts is to be filed before him. (d) The name of the party by whom a statement of objection and surcharge is to be filed. (e) The periods within which the statements of accounts, objection and surcharge are to be filed. (f) The date on which the Commissioner is to submit his report. (g) Any other matter on which the Court may think it necessary to give, or the Commissioner may desire to obtain, its instructions. (iii) The statement of accounts shall be in the form of a debtor and creditor account and shall be verified by the accounting party or his agent. The items on each side of the account shall be numbered consecutively and a balance shall be shown. (iv) The statement of objection shall specify the items to which objection is taken by reference to their numbers in the statement of accounts. (v) The statement of surcharge shall specify the amount with the receipt of which it is sought to charge the accounting party, the date when, the person from whom, and the particular account on which, the same was received by him. The items of surcharge shall be numbered consecutively. (vi) The statement of objection and surcharge shall also state (a) the grounds of each objection and surcharge and (b) the balance, if any, admitted or claimed to be due; and it shall be verified by the affidavit of the party concerned or his agent. (vii) If any party fails to file his statement of accounts or objection or surcharge within the period allowed, the Commissioner shall report the fact to the Court, and on the application of the defaulting party the Court may extend the period or direct the Commissioner to proceed ex-parte as regards such party or charge the parties required to file the statements of account, objection and surcharge. (viii) If the Commissioner is unable to submit his report within the time fixed by the Court, he shall apply to the Court for an extension of the time and the Court may extend the time or cancel the commission and appoint a new Commissioner. (ix) When the case before him is ready for hearing the Commissioner shall, after reading the statements filed before him and after examining the parties, if necessary, ascertain the points on which the parties are at issue and require them to produce their documentary and oral evidence on such points. (x) After the evidence has been duly taken and the parties have been heard, the Commissioner shall submit his report together with a statement in the form of a diary of the proceedings he had before him. The report shall state (a) the contested items allowed or disallowed by the Commissioner, (b) the reasons for allowing or disallowing them, (c) the amount found due, (d) the name of the party to whom it is due, and (e) the name of the party by whom it is due. (xi) When the report, if any, is received, the Court shall give notice to the parties requiring them to file their objections to the report, within a time to be fixed by it; and after considering the objections, if any, the Court may act upon the report or pass such orders as it thinks fit, under Order XXVI, rule 12(2). (xii) The provisions of Order XXVI, rules 15 to 18, of the Civil Procedure Code, apply to commissions issued under these rules.