Section 14, Finance Commission (Miscellaneous Provisions) Act, 1951 [S1B-82H]
As at 7 September 2026. In force from 23 August 1951.
14. 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 21 within thirty 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 (1)
financial year: Section 2, Finance Commission (Miscellaneous Provisions) Act, 1951 [S1B7P5] (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.
Made under this section, or naming it (0)
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