Section 45: Accounts of the Board.

Q: What does Section 45 of The Coffee Act, 1942 (TCA) deal with?

Section 45 TCA pertains to "Accounts of the Board.". It is part of the The Coffee Act, 1942, a legislation enacted by the Parliament of India. Section 45 of The Coffee Act, 1942 (TCA) governs accounts of the Board. As verified on 19 May 2026.

Q: Is Section 45 TCA still in force?

Yes, Section 45 of the The Coffee Act, 1942 is currently in force across the Republic of India.

Q: What is धारा 45 TCA?

धारा 45 TCA is the Devanagari Hindi reference for Section 45 of the The Coffee Act, 1942. Section 45 of The Coffee Act, 1942 (TCA) governs accounts of the Board. As verified on 19 May 2026.

Q: What is Dhara 45 TCA?

Dhara 45 TCA is the Roman Hindi reference for Section 45 of the The Coffee Act, 1942. "Dhara" means "Section" in Hindi. Section 45 of The Coffee Act, 1942 (TCA) governs accounts of the Board. As verified on 19 May 2026.

Q: How to cite Section 45 of The Coffee Act, 1942?

Cite as: "Section 45, The Coffee Act, 1942 (TCA)" in legal briefs. For academic writing, use the BlueBook format: The Coffee Act, 1942, § 45 (India).

Law on Tips Editorial Board

(1) The Board shall keep accounts in such manner as may be prescribed of all money received and expended by it.

(2) The accounts shall be kept separately for the general fund and the pool fund.

(3) The Board shall cause the accounts to be audited annually by auditors appointed by the Central Government, and the auditors shall have power to disallow any item of expenditure which has, in their opinion, been incurred otherwise than in accordance with this Act.

(4) The Central Government may on the application of the Board allow any item of expenditure disallowed by the auditors under sub-section (3).