Order XXVI Rule 12 CPC: Court to Give Commissioner Necessary Instructions
Order XXVI Rule 12 of the Code of Civil Procedure, 1908 governs the instructions given by a civil court to a commissioner examining or adjusting accounts, and explains how the commissioner's proceedings and report are treated in the suit.
Text of Order XXVI Rule 12 CPC
(1) The Court shall furnish the Commissioner with such part of the proceedings and such instructions as appear necessary, and the instructions shall distinctly specify whether the commissioner is merely to transmit the proceedings which he may hold on the inquiry, or also to report his own opinion on the point referred for his examination.
(2) Proceedings and report to be evidence. Court may direct further inquiry. The proceedings and report (if any) of the Commissioner shall be evidence in the suit, but where the Court has reason to be dissatisfied with them, it may direct such further inquiry as it shall think fit.
Meaning and scope of Rule 12
A commissioner is a person appointed by the court to carry out a specified inquiry. Under Order XXVI Rule 11, the court may appoint a commissioner to examine or adjust accounts where that exercise is necessary in a suit. Rule 12 regulates the directions, findings and evidentiary treatment of that inquiry.
Rule 12(1): Instructions and scope of the inquiry
The court must supply the commissioner with the relevant portions of the case proceedings and necessary instructions. Importantly, the order must make clear whether the commissioner is required only to send the proceedings back to the court or is also authorised to express an opinion on the particular accounting question referred.
Such directions may identify the accounting period, records to be examined, disputed entries and matters on which a report is required. The commissioner must act within the terms of the court's appointment and does not independently decide the suit.
Rule 12(2): Evidence and further inquiry
The commissioner's proceedings and any report are evidence in the suit. They are not automatically conclusive: the court retains responsibility for assessing the material and deciding the dispute. If dissatisfied with the proceedings or report, the court may order further inquiry as it considers appropriate.
How an accounts commission ordinarily works
- Appointment: The court considers whether examining or adjusting accounts is necessary under Order XXVI Rule 11.
- Terms of reference: Under Rule 12(1), the court specifies the records and questions for examination and whether an opinion is requested.
- Inquiry: The commissioner reviews the relevant accounting material and conducts the authorised proceedings.
- Return to court: The commissioner submits the proceedings and, where required, a report.
- Judicial consideration: Under Rule 12(2), the court considers the evidence and may direct a further inquiry if dissatisfied.
Related provisions of the Code of Civil Procedure
Section 75 CPC authorises courts, subject to prescribed conditions and limitations, to issue commissions for specified purposes, including examining or adjusting accounts. Order XXVI Rule 11 provides specifically for commissions to examine or adjust accounts. Order XXVI Rule 12 then governs the court's instructions, evidentiary status of proceedings and report, and further inquiry. Order XXVI Rule 10 separately addresses a commissioner's procedure and report in local investigations; its provisions should not be substituted for the specific account-commission procedure under Rule 12.
Practical significance
Rule 12 helps keep accounting inquiries focused on the questions the court has referred. Parties may draw the court's attention to relevant objections or deficiencies in the returned material, while the court decides what weight to give the evidence and whether further inquiry is warranted. The precise procedure may also depend on applicable High Court rules and the court's directions.
Official legal source
Read the Code of Civil Procedure, 1908 (India Code, official PDF), particularly Section 75 and Order XXVI Rules 11 and 12. Verify any applicable local amendments and procedural rules for the court concerned.
This article explains the general CPC framework and is not a substitute for advice on a particular case.