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26 & 27
(c) to receive dividends on any stock standing to any such
account; and by any writing signed by two members of the Council of India and countersigned as aforesaid may direct the application of the money to be received in respect of any such sale or dividend.
Provided that stock may not be purchased or sold and transferred under the authority of any such general power of attorney, except on an order in writing directed to the chief cashier and chief accountant of the Bank of England, and signed and countersigned as aforesaid.
27. All securities held by or lodged with the Bank of Provision England in trust for or on account or on behalf of the Secretary securities. of State in Council may be disposed of, and the proceeds (2:1. & 22 thereof may be applied, as may be authorized by order in 106, s. 48. writing signed by two members of the Council of India and Vict. c. 73, countersigned by the Secretary of State or one of his under $. 16.] secretaries, or his assistant under secretary, and directed to the chief cashier and chief accountant of the Bank of England. 28.-(1) All powers of issuing securities for money in the Exercise
of borrowUnited Kingdom which are for the time being vested in the
ing Secretary of State in Council must be exercised by the powers.
[21 & 22 Secretary of State in Council with the concurrence of a Vict. c.
106, s. 49. majority of votes at a meeting of the Council of India.
Vict. c. (2) Such securities, other than debentures and bills, as might have been issued under the seal of the East India 56 & 57 Company must be issued under the hands of two members s. 5.] of the Council of India and countersigned by the Secretary of State or one of his under secretaries, or his assistant under secretary.
(3) All debentures and bills issued by the Secretary of State in Council must bear the name of one of the under secretaries for India for the time being, and that name may be impressed or affixed by machinery or otherwise in such manner as the Secretary of State in Council directs.
26 & 27
73, 8. 16.
Vict. c. 70, Vict. c.
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. Accounts 29.-(1) (a) The Secretary of State in Council must, to be annually within the first fourteen days during which Parliament is laid before Parlia
sitting next after the first day of May in every year, lay ment. before both Houses of Parliament[21 & 22
(a) An account for the financial year preceding that last 106, s. 53.]
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 : (6) 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.
(6) The words ‘in respect of the said establishment' represent the construction placed in practice on the enactment reproduced by this section.
(c) 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
30.-(1) (a) His Majesty may, by warrant under His Audit of
Indian 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
106, s. 52. specified in the warrant.
44 & 45 (2) The auditor examines and audits the accounts of the 63, 6. 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 comptroller 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 Cust:m of the Constitution (2nd ed.), pp. 338-346.
PROPERTY, CONTRACTS, AND LIABILITIES. 31.-(1) The Secretary of State in Council may, with the Power of concurrence of a majority of votes at a meeting of the Council of State to
Secretary of India, sell and dispose of any property for the time being sell, mortvested in His Majesty for the purposes of the government buy pro
perty. of India, and raise money on any such property by way of 21 & 22 mortgage and make the proper assurances for any of those
106, s. 40.) 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. 32.—I) The Secretary of State in Council may, with the Contracts
of Secreconcurrence of a majority of votes at a meeting of the Council tary of of India, make any contract for the purposes of the Govern- State.
[21 & 22 ment of India Act, 1858.
106, S. 40. (2) Any contract so made may be expressed to be made 22 & 23 by the Secretary of State in Council.
41, 8. 5.
Edw. (3) Any contract so made, if it is a contract which, if made
VII, c. 11.) 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.