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AUDITOR-GENERAL (DISALLOWANCE AND
SURCHARGE APPEAL) RULES, 1971 (CI
22)
ARRANGEMENT OF RULES
Rule
1. Appeal to the High Court.
2. Notice and grounds of Appeal.
3. Auditor-General to file audit
observations in High Court.
4. Evidence.
5. Appearance of counsel.
6. Enactments relating to Civil
Appeals to apply.
7. Court to give general
directions.
IN exercise of the powers
conferred on the Rules of Court
Committee by clause (9) of article
135 of the Constitution these
Rules are made this 3rd day of
July, 1971.
Rule 1—Appeal to the High Court.
Any person aggrieved by any
disallowance or surcharge made by
the Auditor-General under clause
(6) (b) of article 135 of the
Constitution or by a Person
appointed by him may within thirty
days after he has been notified of
such disallowance or surcharge
appeal to the High Court of
Justice (in these Rules referred
to as "the Court") against such
disallowance or surcharge.
Rule 2—Notice and Grounds of
Appeal.
(1) An appeal lodged under Rule 1
of these Rules shall be by notice
filed with the Registrar of the
Court.
(2) The notice shall set forth the
grounds of appeal and shall be
accompanied by such documents (if
any) as are relevant to the
subject matter of the appeal.
(3) A copy of the notice of appeal
shall be served on the
Auditor-General and on such other
persons as the Court may direct.
Rule 3—Auditor-General to File
Audit Observations in High Court.
The Auditor-General shall within
fourteen days after service upon
him of the notice of appeal file
with the Registrar of the Court a
certified copy of that part of the
observations made by him or such
other person appointed by him in
respect of the disallowance or
surcharge supported by such other
documents (if any) as are relevant
to the subject matter of the
appeal.
Rule 4—Evidence.
(1) The appellant, the
Auditor-General, and with leave of
the Court any other person on whom
notice is served under Rule 2 of
these Rules shall be entitled to
call any witness in support of his
case.
(2) The Court may call any witness
whose evidence is in the opinion
of the Court likely to be relevant
to the appeal before it.
(3) The Court may also receive
evidence by affidavit.
Rule 5—Appearance of Counsel.
The appellant, the Auditor-General
and with leave of the Court any
other person on whom notice is
served under Rule 2 of these
Rules, may appear in person or by
counsel.
Rule 6—Enactments Relating to
Civil Appeals to Apply.
Subject to these Rules any
enactment relating to the hearing
of civil appeals by the Court
shall, with such modifications as
the Court may direct, apply to
appeals brought under these Rules.
Rule 7—Court to give General
Directions.
The Court may give such directions
for the purposes of an appeal
brought under these Rules as in
the opinion of the Court the
justice of the case may require.
E. A. L. BANNERMAN
Chairman
G. S. LASSEY
Justice of Appeal, Member
NENE AZZU MATE KOLE
Councillor of State, Member
JAMES MERCER, Member
SIMON K. SOTOMEY, Member
S. K. TETTEH, Member
KOI O. LARBI
Justice of the Supreme Court,
Member
VICTOR OWUSU
Attorney-General, Member
R. J. HAYFRON-BENJAMIN
Justice of the High Court, Member
J. QUASHIE-IDUN, Member
JOE REINDORF, Member
E. S. AIDOO
Judicial Secretary, Secretary
Date of Gazette Notification: 21st
July, 1971. |
