Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

43 Contents of main file

The main file shall be kept in the following order and it shall be maintained as permanent record till ordered to be destroyed under the rules:-

(a) Index;

(b) order Sheet;

(c) Final order or judgment;

(d) memo of appeal or petition as the case may be together with any schedule annexed thereto;

(e) counter or reply or objection, if any;

(f) (i) oral evidence or proof of affidavit

(ii) evidence taken on commission; and

(iii) documentary evidence.

(g) written arguments.

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