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

98. Arrangement of records in pending matters.-


The record of appeal or petition shall be divided into the following four parts and shall be collated and maintained -
(a) main file : (Petition being kept separately);
(b) miscellaneous application file;
(c) process file; and
(d) execution file

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