Accounts to be The enactments by which the Secretary of State has from time to time been authorized to borrow under special Acts, or for special purposes, such as railways, are not reproduced here. 29. (1) (a) The Secretary of State in Council must, annually within the first fourteen days during which Parliament is sitting next after the first day of May in every year, lay before both Houses of Parliament laid before Parliament. [21 & 22 Vict. c. 106, s. 53.] (a) An account for the financial year preceding that last completed of the annual produce of the revenues of British India, distinguishing the same under the respective heads thereof, at each of the several provinces; and of all the annual receipts and disbursements at home and abroad for the purposes of the government of India, distinguishing the same under the respective heads. thereof : (b) The latest estimate of the same for the last financial year: (c) The amount of the debts chargeable on the revenues of India, with the rates of interest they respectively carry, and the annual amount of that interest: (d) An account of the state of the effects and credits in each province, and in England or elsewhere, applicable to the purposes of the government of India, according to the latest advices which have been received thereof : (e) A list of the establishment of the Secretary of State in Council, and the salaries and allowances payable in respect thereof. (2) If any new or increased salary or pension of fifty pounds a year or upwards has been granted or created within any year in respect of the said establishment (b), the particulars thereof must be specially stated and explained at the foot of the account for that year. (3) The account must be accompanied by a statement prepared from a detailed report from each province in British India in such form as best exhibits the moral and material progress and condition of British India in each such province (c). (a) At some time or other during the session of Parliament, usually towards the end, the House of Commons goes into committee on the East India Revenue Accounts, and the Secretary of State for India or his representative in the House of Commons, on the motion to go into committee, makes a statement in explanation of the accounts of the government of India. The debate which takes place on this statement is commonly described as the Indian Budget Debate. The resolution in committee is purely formal. (b) The words 'in respect of the said establishment' represent the construction placed in practice on the enactment reproduced by this section. (e) This is the annual 'moral and material progress report.' A special report is published at the expiration of each period of ten years, giving a very full and interesting account of the general condition of India at that date. The last of these decennial reports was in 1904. Indian 30. (1) (a) His Majesty may, by warrant under His Audit of Royal Sign Manual, countersigned by the Chancellor of the accounts Exchequer, appoint a fit person to be auditor of the accounts in United Kingdom. of the Secretary of State in Council, and authorize that 21 & 22 auditor to appoint and remove such assistants as may be 106, s. 52. specified in the warrant. Vict. c. 44 & 45 Vict. c. (2) The auditor examines and audits the accounts of the 63, s. 1.] receipt, expenditure, and disposal in the United Kingdom of all money, stores, and property applicable for the purposes of the Government of India Act, 1858. (3) The Secretary of State in Council must by the officers and servants of his establishment produce and lay before the auditor all such accounts, accompanied by proper vouchers for their support, and must submit to his inspection all books, papers, and writings having relation thereto. (4) The auditor has power to examine all such officers and servants in the United Kingdom as he thinks fit in relation to such accounts, and the receipt, expenditure, or disposal of such money, stores, and property, and for that purpose, by writing under his hand, to summon before him any such officer or servant. (5) The auditor must report to the Secretary of State in Council his approval or disapproval of the accounts aforesaid, with such remarks and observations in relation thereto as he thinks fit, specially noting any case, if such there be, in which it appears to him that any money arising out of the revenues of India has been appropriated to other purposes than those to which they are applicable. (6) The auditor must specify in detail in his reports all sums of money, stores, and property which ought to be accounted for, and are not brought into account or have not been appropriated, in conformity with the provisions of the law, or which have been expended or disposed of without due authority, and must also specify any defects, inaccuracies, or irregularities which may appear in the accounts, or in the authorities, vouchers, or documents having relation thereto. (7) The auditor must lay all such reports before both Houses of Parliament, with the accounts of the year to which the reports relate. (8) The auditor holds office during good behaviour. (9) There are paid to the auditor and his assistants, out of the revenues of India, such salaries as His Majesty by warrant, signed and countersigned as aforesaid, may direct. (10) The auditor and his assistants are, for the purposes of superannuation allowance, in the same position as if they were on the establishment of the Secretary of State in Council. (a) The duties of the India Office auditor as to Indian revenues and expenditure correspond in some respects to the duties of the comp troller and auditor-general with respect to the revenues of the United Kingdom. But the reports of the India Office auditor are not referred to the Public Accounts Committee of the House of Commons. As to the comptroller and auditor-general, see Anson, Law and Custom of the Constitution (2nd ed.), pp. 338–346. PART III. PROPERTY, CONTRACTS, AND LIABILITIES. sell, mort gage, and 31. (1) The Secretary of State in Council may, with the Power of Secretary concurrence of a majority of votes at a meeting of the Council of State to of India, sell and dispose of any property for the time being vested in His Majesty for the purposes of the government buy property. of India, and raise money on any such property by way of [21 & 22 mortgage and make the proper assurances for any of those Vict. c. purposes, and purchase and acquire any property. (2) All property acquired in pursuance of this section vests in His Majesty for the service of the government of India. (3) Any assurance relating to real estate made by the authority of the Secretary of State in Council may be made under the hands and seals of three members of the Council of India. 106, s. 40.] 32. (1) The Secretary of State in Council may, with the Contracts concurrence of a majority of votes at a meeting of the Council of India, make any contract for the purposes of the Government of India Act, 1858. of Secretary of State. [21 & 22 Vict. c. 106, s. 40. (2) Any contract so made may be expressed to be made 22 & 23 by the Secretary of State in Council. (3) Any contract so made, if it is a contract which, if made between private persons, would be by law required to be under seal, may be made, varied, or discharged under the hands and seals of two members of the Council of India. (4) Any contract so made which, if it were made between private persons, would be by law required to be signed by the party to be charged therewith, may be made, varied, or discharged under the hands of two members of the Council. of India. (5) The benefit and liability of every contract made in pursuance of this section passes to the Secretary of State in Council for the time being. Vict. c. 41, 8. 5. 3 Edw. VII, c. 11.] Power to execute assur in India. [22 & 23 SS. I, 2. 33 & 34 Vict. c. 59, s. 2.] (6) Every contract for or relating to the manufacture, sale, purchase, or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may be entered into, made, and signed on behalf of the Secretary of State by any person upon the permanent establishment of the Secretary of State, duly empowered by the Secretary of State in this behalf, subject to such rules and restrictions as the Secretary of State prescribes. Contracts so entered into, made, and signed are as valid and effectual as if entered into as prescribed by the foregoing provisions of this section. Particulars of all contracts so entered into as aforesaid must be laid before the Secretary of State in such manner and form and within such times as the Secretary of State prescribes. 33.-(1) The Governor-General in Council and any local Government (a) may, on behalf and in the name of the ances, &c., Secretary of State in Council, and subject to such provisions or restrictions as the Secretary of State in Council, with the Vict. c. 41, concurrence of a majority of votes at a meeting of the Council of India, prescribes, sell and dispose of any movable or immovable property (b) whatsoever in India, within the limits of their respective governments, for the time being vested in His Majesty for the purposes of the government of India, or raise money on any such property by way of mortgage, and make proper assurances for any of these purposes and purchase or acquire any property, movable or immovable (b), in India within the said respective limits, and make any contract for the purposes of the Government of India Act, 1858 (c). (2) Every assurance and contract made for the purposes of this section must be executed in such manner as the Governor-General in Council by resolution (d) directs or authorizes, and if so executed may be enforced by or against the Secretary of State in Council for the time being. (3) Neither the Secretary of State nor any member of the Council of India, nor any person executing any such assurance |