Section44
The Major Port Authorities Act, 2021

Accounts and audit

In force From 03 Nov 2021 Act 1 of 2021 As on 17 Oct 2026

Act 1 of 2021 Ministry Ports, Shipping and Waterways Enacted 17 Feb 2021 In force 03 Nov 2021 Cited by 1 provision

Section 44 of the Major Port Authorities Act, 2021 deals with accounts and audit. The Board shall prepare a budget, maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India. The Act came into force on 03 Nov 2021.

(1) The Board shall prepare a budget, maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of India or such other person as may be appointed by him in this behalf and any amount payable to him by the Board in respect of such audit shall be debitable to the general account of the Board.

(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Board under this Act shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has in connection with the audit of Government accounts and, in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Authority.

(4) The accounts of the Board, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the Central Government by the Board and the Central Government shall cause the same to be laid, as soon as may be after it is received, before each House of Parliament.

Section 44, The Major Port Authorities Act, 2021 (Act 1 of 2021).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 44

What does Section 44 of the Major Port Authorities Act deal with?

Section 44 of the Major Port Authorities Act is headed "Accounts and audit". The Board shall prepare a budget, maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.

How do I find court cases under Section 44 of the Major Port Authorities Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Major Port Authorities Act 44, section 44 Major Port Authorities Act, section 44 of the Major Port Authorities Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 44 of the Major Port Authorities Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 44 of the Major Port Authorities Act come into force?

Section 44 of the Major Port Authorities Act, cited as Major Port Authorities Act 44, came into force on 03 Nov 2021, having been enacted on 17 Feb 2021. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.