Accounts and audit
Section 46 of the Mediation Act, 2023 deals with accounts and audit. The Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India. The Act came into force on 09 Oct 2023.
(1) The Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Council shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Council to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Council shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the 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 the offices of the Council.
(4) The accounts of the Council 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 and that Government shall cause the same to be laid before each House of Parliament.
Section 46, The Mediation Act, 2023 (Act 32 of 2023).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 46
What does Section 46 of the Mediation Act deal with?
Section 46 of the Mediation Act is headed "Accounts and audit". The Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.
How do I find court cases under Section 46 of the Mediation 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: Mediation Act 2023 46, section 46 Mediation Act 2023, section 46 of the Mediation 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 46 of the Mediation Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 46 of the Mediation Act come into force?
Section 46 of the Mediation Act, cited as Mediation Act 2023 46, came into force on 09 Oct 2023, having been enacted on 14 Sep 2023. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Definitions765 words
- 5. Pre-litigation mediation389 words
- 52. Power to make regulations349 words
- 32. Composition of Council324 words
- 38. Duties and functions of Council275 words
- 22. Confidentiality273 words
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 16 Oct 2026. This page is not a substitute for legal advice.