Preamble

SECTION I ACCOUNTS IN GENERAL

Article 1012 – Notice to render accounts - In the suit for accounts the defendant shall be

summoned to present the accounts within 20 days, failing which he will be debarred from

challenging the accounts presented by the plaintiffs. The defendant may pray that period be extended, justifying the necessity for the extension. Civil Code article 1339, 1732, 1905 and 2085 etc. Articles 1012-1022 – Rendering of accounts oThese accounts would be relevant in the case of Inventory Proceedings.

Article 1013 – Preliminary question - If the defendant, instead of rendering the accounts

contests the obligation to render the accounts, after hearing the plaintiff, the preliminary question shall be decided, upon taking necessary procedural steps, which may be found necessary. If it is decided that the defendant is bound to render the accounts, he shall be notified to present the accounts within 10 days, failing which, steps of preceding article shall apply.

Article 1014 – Steps to be followed when defendant does not submit accounts - If the

defendant does not present the accounts within the time fixed, the plaintiff may present them within 30 days. The defendant shall not be permitted to contest them and the judge shall decide the matter as he deems fit and the court may appoint any other person fit to give his view on the accounts presented by the plaintiff. Article 1015 – Steps when defendant submits accounts - If the defendant presents the accounts in time, the plaintiff may contest them within 20 days. The defendant may rejoin within 10 days and thereafter, without further pleadings, the steps of ordinary or summary proceedings shall follow, depending upon the valuation of the suit. § 1: The defendant shall present the accounts as in the manner of current account, specifying the source of income and amount spent indicating the balance, and shall produce the supporting documents except in cases where there is no practice of demanding a receipt. The entry in the accounts of the items of income, are binding on the defendant. However, the plaintiff may challenge those items alleging that the income ought to have been higher than indicated; and he may insist also that the defendant substantiate the declared income. § 2: If the accounts presented by the defendant indicate balance in favour of the plaintiff, the later may apply that the former be notified to within 10 days, pay the balance failing which steps will be taken for the attachment and to follow further steps for the execution for specific amount. Such application, however, does not prevent the plaintiff from challenging the accounts on any other grounds.

Article 1016 – Power of judge when accounts are not contested - If the accounts or some items are not contested by the plaintiffs the judge will appreciate freely as per his knowledge and experience considering the evidence led by the defendant. If the defendant desires to lead oral evidence by witnesses, by way of arbitrament or examination of the plaintiff, he shall apply the same within 8 days next to the time limit for filing written statement. Article 1017 – Procedure in case of voluntary submission of accounts - If the accounts have been voluntarily rendered by the person who is bound to render them, the opposite party shall be summoned to contest the same within 20 days. To this case what is provided in the previous two articles shall apply and whatever is provided for the defendant may be read as referring to the plaintiff and vice versa. Article 1018 - Ancillary Accounts - Accounts to be rendered by the head of family, guardian, guardian ad litem and any other administrator appointed by the Court, shall be appended to the file where the appointment is made. § Sole Paragraph: The head of family is bound to render the accounts annually, from the date of the opening of the inheritance and to deposit in the establishment where judicial deposits are made, the balance which after hearing the parties and curator of orphans is found fit for the expenses of the administration. In the accounts rendered, the amount paid to the heirs, in accordance with sole paragraph of Article 2073 of the Civil Code shall be deducted under the head of amount spent. These deposits are made as per paragraph 3 of Portaria No.96 77 dated 30/10/1940. SECTION II ACCOUNTS OF GUARDIAN (TUTOR), OF THE CURATOR OR ADMINISTRATOR IN THE CASE OF PRODIGALITY AND COURT RECEIVER

Article 1019 – Procedure for voluntary submission of accounts by guardian, curator or

administrator of a prodigal - The accounts of the tutor and of the curator or administrator of the

prodigal shall be rendered in accordance with Paragraph 1 of article 1015, without being in duplicate, except where there is protutor. Once the accounts have been presented, file shall be sent to the Public Ministry, in order to give his say and take such steps as he deems fit, within 20 days. Also, notice shall be given to the protutor, if any, in order to contest the same within same time. Any relative of the interdicted, eligible to succeed him, may contest the accounts within the time which could be availed by protutor or, within the time of 20 days from the date of presentation if there is no case of notifying the protutor. With the written statement other evidence shall be listed or applied for. The tutor or curator may, within 10 days next, reply to the written statement and list the evidence which is to be led. After complying the above procedural steps which the judge or family council finds indispensible, the accounts shall be decided by the judge or by the council at the trial, following in this case procedural steps of summary proceeding and only the evidence which the court or family council hold to be necessary. The decision passed shall be included in the record of the hearing. § 1: If the accounts are not contested, there is no case to conduct any trial and what is prescribed in the first part of article 1016 shall be followed; but it may be insisted that tutor or curator may lead specific evidence and also may use the power conferred in the last part of article 1014. § 2: The interdicted on account of prodigality and the minor who is more than 14 years shall be heard on the accounts or at the time of the trial or before passing the judgment, in the case of preceding paragraph. Civil Code articles 249, 321, 339, 351 no. 2.

Article 1020 – Procedure to compel the submission of accounts - If tutor, curator or the

administrator does not voluntarily render the accounts, he shall be notified to present them within 20 days, at the instance of the Public Ministry, of the protutor or any other relation who would

succeed the interdicted. The period may be extended, as per the discretion of the judge upon the

justification for granting the extension. If the accounts are presented in time, thereafter, the steps of the preceding article shall follow. If not, the accounts shall be worked out by the office, on the basis of inventory proceeding. The

income from the immovable properties, if not known, it shall be computed as 5% of its value. Article 1021 – Rendering of accounts in case of emancipation, majority or lifting of interdiction - What is provided in previous two articles shall not be applicable to the accounts which shall be rendered to the ex-ward, in the case of emancipation or majority, or to the ex- interdict, in the case of lifting of the interdiction. Such accounts shall follow the steps provided in the preceding section, and before the delivery of judgment, the Public Ministry is to be heard and the protutor if any.

Article 1022 – Accounts of Court Receiver - The accounts of a Court Receiver shall be

presented in duplicate in terms of paragraph 1 st of Article 1015 and thereupon notice shall be given to the person who made application seeking accounts, to contest the same and after the written statement is filed, what is provided in the Article 1019, § 1 st shall be followed. On the accounts, so presented notice shall be given to the opposite party in the suit for accounts and judgment shall be passed. In case the accounts are not offered suo moto, the Applicant may demand that the depository presents the accounts within twenty days. The accounts being presented in time, the provisions of this article shall be followed. If not, the procedure prescribed in Article 1014 shall be followed.