(1)When it is found necessary to take an account the order or the preliminary decree of the Court should contain the following directions with such variations as the particular circumstances of the case may be, in the opinion of the Court, require-(a)The nature of the account to be taken.(b)The date from which and the date to which the account is to be taken.(c)The name of the party by whom a statement of account is to be filed.(d)Whether the commissioner is only to transmit the proceedings which he may hold on the inquiry or is also to report his own opinion on the point or points referred for his examination (Order XXVI, Rule 12).(e)The date on which the commissioner is to submit his report.(f)Any other matter on which the Court may think it necessary to give instructions.(2)The statement of account should be in the form of debtor and creditor account and should be verified by the accounting party or his agent.(3)The statement of an objection to an account or to the report of the commissioner should clearly specify the items to which objection is taken, the grounds of each objection and the balance, if any, admitted or claimed to be due. It should also be verified by the affidavit of the party concerned or his agent.(4)If the commissioner is unable to submit his report within the time fixed by the Court he should apply to the Court for an extension of the time giving reasons thereof and the Court may extend the time or cancel the commission and appoint a new commissioner.(5)After the evidence has been duly taken and the parties have been heard the commissioner shall submit his report to the Court. If he is empowered under Order XXVI, Rule 12 (1), to state his opinion on the points referred to him he shall append to his report schedules setting out (a) the contested items allowed or disallowed, (b) the reasons for allowing or disallowing them, (c) the amount found due, (d) the name of the party to whom it is due, and (e) the name of the party by whom it is due.
