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The Report on the Review of Civil Procedures

Part 42

Accounts and Inquiries

Contents of this Part

Scope of this Part Rule 42.1
Directions for account Rule 42.2
Verification of account Rule 42.3
Notice of omissions Rule 42.4
Allowance Rule 42.5
Delay Rule 42.6
Distribution before entitlement ascertained Rule 42.7
Guardian's accounts Rule 42.8

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Scope of this Part

42.1 This Part deals with claims for an account or which require the

taking of an account.

 

 

Directions for account

42.2 (1) An application for an account must be made at the case

management conference.

(2) The court may -

(a) direct that any preliminary issue of fact be

tried ;

(b) order an account to be taken;

(c) order inquiries be made;

(d) order that any amount shown to be due to a party on

the account be paid by a date specified in the order.

(3) Every direction that an account be taken must be so

numbered that each distinct account and inquiry may be

designated by that number.

(4) On directing that an account be taken, or subsequently, the court must direct how it shall be taken or vouched.

(5) The court may direct that that any relevant books of account shall be evidence of the matters contained in them, subject to any objections that any party may take.

 

 

Verification of account

42.3 (1) When there has been a direction for an account to be taken

the accounting party must make out his account and verify it

by affidavit exhibiting the account.

(2) The items on each side of the account must be numbered

consecutively.

(3) Unless otherwise directed, the accounting party must file the

affidavit and the account and serve a copy on all other

parties.

 

 

 

Omissions etc, in account

42.4 Any party who claims that there are omissions or challenges any

item in the account shall give notice to the accounting party with

(a) the best particulars that he can give of the omission or error; and

(b) his grounds for alleging it.

 

Allowances

42.5 In taking any account all just allowances shall be made.

 

 

Delay

42.6 If there is undue delay in taking the account. the court may -

(a) require the accounting party, or any other party, to explain

the delay; and

(b) stay the proceedings; or

(c) give directions to expedite the taking of the account; or

(d) direct any other party to take over the taking of the account; and

(e) make such order for costs as is just.

 

 

Distribution before entitlement ascertained

42.7 (1) This rule applies where some but not all of the persons

entitled to share in a fund are ascertained and there is likely to be delay in ascertaining the other persons.

(2) The court may order immediate payment of their shares to

the persons who have been ascertained.

(3) The court need not reserve any part of those shares to meet

any subsequent costs of ascertaining the other persons.

 

 

Guardian's accounts

42.8 The accounts of a person appointed guardian of a minor's estate must

be verified and passed in the same manner as receiver's accounts

under Part 52.

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