Important Legal Definitions
Explore legal terms, clear definitions and practical examples.
Examination of Accounts by Commissioner (Order XXVI Rule 11 CPC)
Civil Procedure & Litigation Mechanics
Definition
An order by the civil court directing a chartered accountant or commissioner to examine and adjust voluminous accounting books, ledgers, and transactions in a partnership dissolution or business settlement suit.
Example
In a suit for the dissolution of a partnership firm in Surat operating across four textile markets, the civil court appoints a practicing chartered accountant under Order XXVI Rule 11 CPC to audit the ledgers for the past five financial years and determine net liabilities.