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TypeBare Act JurisdictionCentral Government

Dentists Act, 1948 Section 53

Accounts and Audit

~2 min read
https://sooperkanoon.com/act/40882

Bare act section · Research

About this section

Dentists Act, 1948 Section 53 is part of Dentists Act, 1948 - Accounts and Audit. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[53A. Accounts and audit

(1) The Council shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet, in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of the Council shall be audited annually by the Comptroller and Auditor-General of India or any person appointed by him in this behalf and any expenditure incurred by him or any person so appointed in connection with such audit shall be payable by the Council to the Comptroller and Auditor-General of India.

(3) Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Council shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts and in particular, shall have the right to demand the production of books of accounts, connected vouchers and other documents and papery and to inspect the office of the Council.

(4) The accounts of the Council as certified by the Comptroller and Auditor-General of India or any person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government.

(5) A copy of the accounts of the Council as so certified together with the audit report thereon shall be forwarded simultaneously to the Council.]

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1. Substituted, and deemed always to have been substituted for the words "two years" by the Dentists (Amdt.) Act. 1950 (58 of 1950). Section 3. Section 6 of this amending Act provides that:

Frequently asked questions

What does Dentists Act, 1948 Section 53 provide?

Section Section 53 of the Dentists Act, 1948 (Accounts and Audit) is reproduced on this page as part of the Dentists Act, 1948. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Dentists Act, 1948 Section 53?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Dentists Act, 1948 Section 53. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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