Accounts and audit
Section 38 of the Warehousing (Development and Regulation) Act, 2007 deals with accounts and audit. The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India. The Act came into force on 25 Oct 2010.
(1) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Authority shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Authority to the Comptroller and Auditor-General.
(3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Authority shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect any of the offices of the Authority.
(4) The accounts of the Authority 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 38, The Warehousing (Development and Regulation) Act, 2007 (Act 37 of 2007).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 38
What does Section 38 of the Warehousing (Development and Regulation) Act deal with?
Section 38 of the Warehousing (Development and Regulation) Act is headed "Accounts and audit". The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and manner 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 38 of the Warehousing (Development and Regulation) 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: Warehousing (Development and Regulation) Act 38, section 38 Warehousing (Development and Regulation) Act, section 38 of the Warehousing (Development and Regulation) 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 38 of the Warehousing (Development and Regulation) Act, and has it changed?
1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Salaries, allowances and other terms and conditions of services of chairperson and members of the WDRA (Amendment) rules, 2012 (2012), then WDRA Annual statement of accounts and records Rules 2010 (2010).
When did Section 38 of the Warehousing (Development and Regulation) Act come into force?
Section 38 of the Warehousing (Development and Regulation) Act, cited as Warehousing (Development and Regulation) Act 38, came into force on 25 Oct 2010, having been enacted on 19 Sep 2007. 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 16 Oct 2026. This page is not a substitute for legal advice.