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. (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 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 Vict. c. auditor to appoint and remove such assistants as may be 106, s. 52. specified in the warrant. 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. 166 GOVERNMENT OF INDIA [CH. (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 Custom of the Constitution (2nd ed.), pp. 338–346. PART III. PROPERTY, CONTRACTS, AND LIABILITIES. 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 sell, mortvested 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 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. Vict. c. 106, s. 40.] of Secre 32. (1) The Secretary of State in Council may, with the Contracts concurrence of a majority of votes at a meeting of the Council tary of of India, make any contract for the purposes of the Government of India Act, 1858. (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. State. [21 & 22 Vict. c. 106, s. 40. Vict. c. 41, s. 5. Power to assur in India. [22 & 23 Vict. c. 41, 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 execute 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 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 or contract, is personally liable in respect thereof, but all liabilities in respect of any such assurance or contract are borne by the revenues of India. (4) All property acquired in pursuance of this section vests in His Majesty for the service of the government of India. (a) The words ' or any officer for the time being entrusted with the government, charge, or care of any presidency, province, or district' have been construed in practice as including only lieutenant-governors and chief commissioners, and not district officers' in the special India sense. They are, therefore, represented in the Digest by the expression 'local Government,' as defined by s. 124 of the Digest. (b) The words in the Act are real or personal estate.' (c) Soon after the passing of the Government of India Act, 1858, it became necessary to legislate for the purpose of determining how contracts on behalf of the Secretary of State in Council were to be made in India. Before that Act it had been held that contracts made in England by the East India Company as a governing power could only be made under seal (Gibson v. East India Company, 5 Bing. N. C. 262). In India, at least in the presidency towns, certain documents required sealing for the purpose of legal validity. The real seal of the Company was in England, but copies were kept in Calcutta, Madras, and Bombay, and documents sealed with these copies were generally accepted as sealed by the Company. Contracts not under seal were made in India on behalf of the Company by various officials. The transfer of the powers of the Company to the Secretary of State in Council disturbed all these arrangements, and the Government of India Act, 1859 (22 & 23 Vict. c. 41), was accordingly passed for determining the officers by whom, and the mode in which, contracts on behalf of the Secretary of State in Council were to be executed in India. The Act was amended by the East India Contracts Act, 1870 (33 & 34 Vict. c. 59). (d) See the resolution of the Government of India in the Home Department of March 28, 1895, specifying the officers by whom particular classes of instruments may be executed. &c. 34. The Governor-General in Council, and any other Power to dispose of person authorized by any Act passed in that behalf by the escheated Governor-General in Council, may make any grant or dis- property, position of any property in India accruing to His Majesty by [16 & 17 Vict. c. forfeiture, escheat, or otherwise, to or in favour of any relative or connexion of the person from whom the property has accrued, or to or in favour of any other person. As to escheat, see note (c) on s. 22 above. 15, 3. 27.] |