19. Auditors to he appointed to examine Official Trustee’s accounts, etc., and to report to
Government.—(1) The accounts of the Official Trustee shall be audited at least once annually and at any
other time if the Government so direct by the prescribed person and in the prescribed manner.
(2) The auditor shall examine such accounts, and shall forward to Government a statement thereof in the
prescribed form, together with a report thereon and a certificate signed by him showing—
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[(a) whether the accounts have been audited in the prescribed manner, and whether, so far as can be
ascertained by such audit, the accounts contain a full and true account of everything which ought to be
contained therein;]
(b) whether the books, which by any rules made under this Act are directed to be kept by the Official
Trustee, have been duly and regularly kept, and
(c) whether the trust funds and securities have been duly kept and invested and deposited
in the manner prescribed by this .Act or any rules made thereunder;
or (as the case may be) that such accounts are deficient, or that the Official Trustee has failed to comply with
this Act or the rules made thereunder, in such respects as may be specified in such certificate.
20. Auditor’s power to summon witnesses and to call for documents.—(1) Every auditor shall have
the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908),—
(a) to summon any person whose presence he may think necessary to attend him from time to time,
and
1. The proviso omitted by Act 48 of 1964, s. 11.
2. The words “the revenues of” omitted by s. 11, ibid.
3. The words “of India” omitted by Act 21 of 1922, s. 4.
4. Subs. by Act 48 of 1964, s. 12, for clause (a).
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(b) to examine any person, on oath to be by him administered, and
(c) to issue a commission for the examination on interrogatories or otherwise of any person, and
(d) to summon any person to produce any document or thing, the production of which appears to be
necessary for the purposes of such audit or examination.
(2) Any person who, when summoned, refuses, or without reasonable cause neglects to attend or to
produce any document or thing or attends and refuses to be sworn, or to be examined shall be deemed
to have committed an offence within the meaning of, and punishable under section 188 of the Indian
Penal Code (45 of 1860), and the auditor shall report every case of such refusal or neglect to
Government.
21. Costs of audit, etc., how paid.—The cost of and incidental to every such audit and examination shall
be determined in accordance with rules made by the Government and shall be defrayed in the prescribed
manner.
22. Right of beneficiary to inspection and copies of accounts.—Every beneficiary under a trust
which is being administered by the Official Trustee shall, subject to such conditions and restrictions as
may be prescribed, be entitled, at all reasonable times, to inspect the accounts of such trust, and the
report and certificate of the auditor and, on payment of the prescribed fee, to be furnished with copies
thereof .or extracts therefrom, and nothing in the Indian Trusts Act, 1882 (2 of 1882), shall affect the
provisions of this section.