Section 144: To maintain books and accounts accurately

1) The guardian shall maintain accurately the books and accounts of expenditures incurred in the maintenance(palan poshan), health, education and care of (herbichar) the incompetent or quasi-competent person under his or her guardianship, and of the incomes and expenditures made in the course of the management of the property belonging to that person and the inventory proving the ownership of such property.

Provided that it is not required to maintain such books and accounts where a person in the priority order referred to in sub-section (1) of Section 136 is a guardian.

2) The guardian shall submit the books and accounts maintained pursuant to sub-section (1) and the inventory proving the ownership of that property to the incompetent or quasi-competent person within one year after the date on which that person has attained majority pursuant to law or the date on which that person has notified in writing the court that he or she is competent to carry out business.

3) If an incompetent or quasi-competent person dies when he or she was under guardianship, the guardian shall submit the books and accounts and the inventory proving ownership of that property referred to in sub-section (1) to that person’s nearest successor within six months after the date of his or her death.