Section 59: Accounts and audit of Central Authority

Q: What does Section 59 of The Mental Healthcare Act, 2017 (TMHA) deal with?

Section 59 TMHA pertains to "Accounts and audit of Central Authority". It is part of the The Mental Healthcare Act, 2017, a legislation enacted by the Parliament of India. Section 59 of The Mental Healthcare Act, 2017 (TMHA) governs accounts and audit of Central Authority. As verified on 19 May 2026.

Q: Is Section 59 TMHA still in force?

Yes, Section 59 of the The Mental Healthcare Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 59 TMHA?

धारा 59 TMHA is the Devanagari Hindi reference for Section 59 of the The Mental Healthcare Act, 2017. Section 59 of The Mental Healthcare Act, 2017 (TMHA) governs accounts and audit of Central Authority. As verified on 19 May 2026.

Q: What is Dhara 59 TMHA?

Dhara 59 TMHA is the Roman Hindi reference for Section 59 of the The Mental Healthcare Act, 2017. "Dhara" means "Section" in Hindi. Section 59 of The Mental Healthcare Act, 2017 (TMHA) governs accounts and audit of Central Authority. As verified on 19 May 2026.

Q: How to cite Section 59 of The Mental Healthcare Act, 2017?

Cite as: "Section 59, The Mental Healthcare Act, 2017 (TMHA)" in legal briefs. For academic writing, use the BlueBook format: The Mental Healthcare Act, 2017, § 59 (India).

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(1)

The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government, in consultation with the Comptroller and Auditor-General of India.

(2)

The accounts of the Authority 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 Authority to the Comptroller and Auditor-General of India.

(3)

The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Authority shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor- General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the office of the Authority.

(4)

The accounts of the Authority 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 by the Authority and the Central Government shall cause the same to be laid before each House of Parliament.