Order 44 — Accounts and Inquiries

(1) Where a writ is endorsed with a claim for an account or a claim which necessarily involves taking an account, the plaintiff may, at any time, after the defendant has entered an appearance or after the time limited for appearing, apply for an order for an account under this rule.

(2) An application under this rule shall be made by summons and supported by affidavit or other evidence filed on a plaintiff’s behalf, stating concisely the ground of his claim to an account.

(3) On the hearing of the application, the Court may, unless satisfied by the defendant, by affidavit or otherwise, that there is some preliminary question to be tried, order that an account be taken and may also order that any amount certified on taking the account to be due to either party be paid to him within a time specified in the order.

(1) The Court may, on application made by summons at any stage of proceeding in a cause or matter, direct any necessary account or inquiry to be taken or made.

(2) A direction for the taking of an account or the making of an inquiry shall be numbered in the Judgement or order so that, each distinct account and inquiry may be designated by a number.

(1) Where the Court orders an account to be taken, it may by the same or subsequent order give direction with regards to the manner in which the account is to be taken or vouched.

(2) Without prejudice to the generality of sub-rule (1) of this rule, the Court may direct that in taking the account, the relevant book of account shall be evidence of the matter contained with liberty to the party interested to take such objections as may deem fit.

(1) Where an account has been ordered to be taken, the accounting party shall make out his account and, unless the Court otherwise directs, verify it by an affidavit to which the account shall be exhibited.

(2) The item on each side of the account shall be numbered consecutively.

(3) Unless the order for the taking of the account otherwise directs, the accounting party shall lodge the account with the Court and shall at the same time notify the other parties that he has done so and of the filing of any affidavit verifying the account and of any supporting affidavit.

Any party who seeks to charge an accounting party with an amount beyond that which he has by his account admitted to have received or who alleges that any item in his account is erroneous in respect of an amount or in any other respect shall give him notice stating, so far as he is able, the amount sought to be charged with brief particulars or, as the case may be, the grounds for alleging the item is erroneous.

(1) Where it appears to the Court that there is undue delay in the prosecution of an account, inquiry, or in any other proceeding under any judgment or order, the Court may require an explanation for the delay and may then make such order for staying the proceeding or for expediting them or for the conduct and for cost as the circumstances require.

(2) The Court may direct any party or legal practitioner to take over the conduct of a proceeding in question and to carry out any direction made by an order under this rule and make such order as it thinks fit as to the payment of legal practitioner’s cost.

Where some of the persons entitled to share in a fund is ascertained, and difficulty or delay has occurred or is likely to occur in ascertaining the other persons so entitled, the Court may order or allow immediate payment of their shares to the persons ascertained without reserving any part of the shares to meet the subsequent cost of ascertaining those other persons.