M. Lal, J. - (1.) THIS appeal filed by Shanker Lal, executor of the will of late Sri Har Prasad arises out of the order of the District Judge, Gorakhpur ordering that the accounts submitted by the executor be audited and then put up with the report of the auditor.
(2.) LEARNED Counsel for the Appellant has contended that the District Judge had no power to appoint the auditor under the provisions of the Indian Succession Act and there being no provision for the audit of the accounts in law, the Judge was not competent to pass such an order. I have heard Learned Counsel for the parties. Obviously the order passed by the learned District Judge is against the provisions of Section 317 of the Indian Succession Act. Under that section an executor or administrator can be required to exhibit the accounts of the estate of the deceased showing the assets, which have come to his hands and the manner in which they have been applied or disposed of. There is no provision in that section or any other section of the Act (none having been brought to my notice) which shows that the Court can pass an order for the audit of the accounts. This matter was considered in two cases: the first is of Sarat Sundari Barmani v. Uma Prasad Roy Chowdhry, 31 (Cal). 628. That case was under the old Probate and Administration Act, in which the Division Bench of the Calcutta High Court took the view that the District Judge had no power to institute an audit of the inventory and accounts submitted by an executor. All that the District Judge could do was to see that the inventory and account prima facie satisfied the requirements This matter was later on considered by Srivastava, J. in the case of Chheda Lal v. Mst. Ram Dulari, AIR 1930 Oudh 424. In that case it was also disputed whether an appeal lay and that contention was over ruled and it was held that an appeal was provided against every order passed under the Indian Succession Act in Section 299. It was further held that the accounts could not be audited and the object of the accounts and inventories being exhibited seems to be that the accounts and inventories should be available for inspection by the parties interested in the administration of the estate of the deceased.
(3.) A reference may be made to the provisions of Section 317 which lays down as follows: - 317. Inventory and account -(1) An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory containing a full and true estimate of all the property in possession, and all the credits, and also all the debts owing by any person to which the executor or administrator is entitled in that character; and shall in like manner, within one year from the grant or within such further time as the said Court may appoint, exhibit an account of the estate, showing the assets which have come to his hands and the manner in which they have been applied or disposed of. (2) The High Court may prescribe the form in which an inventory or account under this section is to be exhibited. (3) If an executor or administrator, on being required by the Court to exhibit an inventory or account under this section, intentionally omits to comply with the requisition, he shall be deemed to have committed an offence under Section 176, IPC (XLV of 1860). (4) The exhibition of an intentionally false inventory or account under this section shall be deemed to be an offence under Section 193 of that Code.;