First Schedule · Order 20 · Rule 17
Special directions as to accounts
17. Special directions as to accounts.—The Court may either by the decree directing an account to be taken or by any subsequent order give special direction with regard to the mode in which the account is to be taken or vouched and in particular may direct that in taking the account the books of account in which the accounts in question have been kept shall be taken as prima facie evidence of the truth of the matters therein contained with liberty to the parties interested to take such objection thereto as they may be advised.
Understand civil procedure
Banaka editorial consolidation of the general central text, with the 2025 postal-service amendments applied. Not an official or certified edition. State/High Court variations, commercial-dispute modifications and prescribed Appendix forms are not consolidated here; consult the source and applicable court rules. Hindi learning guides are original explanations, not a statutory translation. Source checked: 2026-10-01. Source PDF page: 149. Government reference PDF. 2025 amending Act. For reference and study, not individual legal advice.