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Friday, 13 November 2026 Judgments, law jobs and study notes, written by a practising advocate
Code of Civil Procedure, 1908 · Order XXVI: Commissions

Order XXVI Rule 11 CPC: Commission to examine or adjust accounts

Bare Act text

11. Commission to examine or adjust accounts.—In any suit in which an examination or adjustment of the accounts is necessary, the Court may issue a commission to such person as it thinks fit directing him to make such examination or adjustment.

Text of the Code of Civil Procedure, 1908 (Act No. 5 of 1908), First Schedule, as amended, including the changes for commercial disputes made by the Commercial Courts Act, 2015. Source: India Code, Government of India.

In simple words

In any suit where an examination or adjustment of accounts is necessary, the Court may issue a commission to a person it thinks fit, directing him to make that examination or adjustment. The rule applies whenever the accounts between the parties need to be examined or adjusted, and the Court chooses the person to whom the commission is issued.

Order XXVI: Commissions

  1. 1 Cases in which Court may issue commission to examine witness
  2. 2 Order for commission
  3. 3 Where witness resides within Court’s jurisdiction
  4. 4 Persons for whose examination commission may issue
  5. 4A Commission for examination of any person resident within the local limits of the jurisdiction of the Court
  6. 5 Commission or request to examine witness not within India
  7. 6 Court to examine witness pursuant to commission
  8. 7 Return of commission with depositions of witnesses
  9. 8 When depositions may be read in evidence
  10. 9 Commissions to make local investigations
  11. 10 Procedure of Commissioner
  12. 10A Commission for scientific investigation
  13. 10B Commission for performance of a ministerial act
  14. 10C Commission for the sale of movable property
  15. 11 Commission to examine or adjust accounts
  16. 12 Court to give Commissioner necessary instructions
  17. 13 Commission to make partition of immovable property
  18. 14 Procedure of Commissioner
  19. 15 Expenses of commission to be paid into Court
  20. 16 Powers of Commissioners
  21. 16A Questions objected to before the Commissioner
  22. 17 Attendance and examination of witnesses before Commissioner
  23. 18 Parties to appear before Commissioner
  24. 18A Application of order to execution proceedings
  25. 18B Court to fix a time for return of Commission
  26. 19 Cases in which High Court may issue commission to examine witness
  27. 20 Application for issue of commission
  28. 21 To whom commission may be issued
  29. 22 Issue, execution and return of commissions, and transmission of evidence to foreign Court
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