Section 138 in Andhra Pradesh Civil Rules of Practice and Circular Orders, 1980
138. Declaration by Court:
- If the Court finds that any items have been included in the books of accounts which do not form part of the transactions in question, or are not properly chargeable to any party, or that any transactions have not been included in the said books, it shall declare generally the nature of the transactions or items to be excluded or included in taking the accounts, as in Form No. 35, and the Commissioner shall be empowered to state what, in his opinion, should be allowed or disallowed in these respects, as in Form No. 36.
