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Sec 52B, Copyright Act 1957: Accounts and Audit

Section 52B (Accounts and Audit) under Chapter XI (Infringement of Copyright) of the Copyright Act 1957

❝(1) Every copyright society appointed under section 34A shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, in such form and in such manner as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of each of the copyright societies in relation to the payments received from the Central Government shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the copyright society to the Comptroller and Auditor-General.

(3) The Comptroller and Auditor-General of India or any other person appointed by him in connection with the audit of the accounts of the copyright society referred to in sub-section (2) shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts and other documents and papers and to inspect any of the offices of the copyright society for the purpose only of such audit.

(4) The accounts of each of the copyright societies as certified by the Comptroller and Auditor- General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House of Parliament.❞



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Notes:

Section 52B of the Copyright Act 1957 was inserted by the Copyright (Amendment) Act 1994 (No. 38 of 1994), sec. 18, w.e.f. 10-May-1995.

Section 52B of the Copyright Act 1957 was OMITTED the Copyright (Amendment) Act 2012 (No. 27 of 2012), sec. 33, w.e.f. 21-Jun-2012.

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