Section 49, President's Emoluments and Pension Act, 1951 [S1A-ZRY]
As at 7 September 2026. In force from 13 May 1953 by S.O. 2142(E) [N11-JR4].
49. Maintenance of records and furnishing of returns.—(1) Every contractor shall maintain such records and registers relating to the execution of contracts as may be prescribed and shall preserve them for a period of five years. (2) Every contractor shall furnish to the Comptroller and Auditor-General a return in Form GFR 19 within twenty-one days from the end of every financial year, and such other information as the Comptroller and Auditor-General may, by order in writing, require.
Defined terms in this text (2)
financial year: Section 2, President's Emoluments and Pension Act, 1951 [S1AY9X] (In this Act, unless the context otherwise requires,—): "financial year" means the year commencing on the 1st day of April
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 21 more definitions.
prescribed: Section 2, President's Emoluments and Pension Act, 1951 [S1AY9X] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
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