Accounts and audit
Section 17A of the Pharmacy Act, 1948 deals with accounts and audit. The Central Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with the Comptroller and Auditor-Gener The Act came into force on 04 Mar 1948.
1[17A. Accounts and audit.--(1) The Central Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Central Council shall be audited annually by the Comptroller and AuditorGeneral of India or any person authorised by him in this behalf and any expenditure incurred by him or any person so authorised in connection with such audit shall be payable by the Central Council to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person authorised by him in connection with the audit of the accounts of the Central Council shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts, and in particular, shall have the right to demand the production of books of accounts, connected vouchers and other documents and papers.
(4) The accounts of the Central Council as certified by the Comptroller and Auditor-General of India or any person authorised by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Council which shall forward the same with its comments to the Central Government.]
Section 17A, The Pharmacy Act, 1948 (Act 8 of 1948).
Questions about Section 17A
What does Section 17A of the Pharmacy Act deal with?
Section 17A of the Pharmacy Act is headed "Accounts and audit". [17A. Accounts and audit.--(1) The Central Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with th
How do I find court cases under Section 17A of the Pharmacy 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: Pharmacy Act 1948 17A, section 17A Pharmacy Act 1948, section 17A of the Pharmacy Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 17A of the Pharmacy Act come into force?
Section 17A of the Pharmacy Act, cited as Pharmacy Act 1948 17A, came into force on 04 Mar 1948, having been enacted on 04 Mar 1948. 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 21 Oct 2026. This page is not a substitute for legal advice.