ARRANGEMENT OF RULES</span></p>
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                                              Rule</span></p>
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                                              1. Appeal to the High Court.</span></p>
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                                              2. Notice and grounds of Appeal.</span></p>
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                                              3. Auditor-General to file audit 
                                              observations in High Court.</span></p>
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                                              4. Evidence.</span></p>
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                                              5. Appearance of counsel.</span></p>
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                                              6. Enactments relating to Civil 
                                              Appeals to apply.</span></p>
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                                              7. Court to give general 
                                              directions.</span></p>
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                                              <span style="font-family: Arial">
                                              IN exercise of the powers 
                                              conferred on the Rules of Court 
                                              Committee by clause (9) of article 
                                              135 of the Constitution these 
                                              Rules are made this 3rd day of 
                                              July, 1971.</span></p>
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                                              Rule 1—Appeal to the High Court.</span></p>
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                                              Any person aggrieved by any 
                                              disallowance or surcharge made by 
                                              the Auditor-General under clause 
                                              (6) (b) of article 135 of the 
                                              Constitution or by a Person 
                                              appointed by him may within thirty 
                                              days after he has been notified of 
                                              such disallowance or surcharge 
                                              appeal to the High Court of 
                                              Justice (in these Rules referred 
                                              to as "the Court") against such 
                                              disallowance or surcharge.</span></p>
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                                              <span style="font-family: Arial">
                                              Rule 2—Notice and Grounds of 
                                              Appeal.</span></p>
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                                              (1) An appeal lodged under Rule 1 
                                              of these Rules shall be by notice 
                                              filed with the Registrar of the 
                                              Court. </span></p>
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                                              (2) The notice shall set forth the 
                                              grounds of appeal and shall be 
                                              accompanied by such documents (if 
                                              any) as are relevant to the 
                                              subject matter of the appeal.</span></p>
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                                              (3) A copy of the notice of appeal 
                                              shall be served on the 
                                              Auditor-General and on such other 
                                              persons as the Court may direct.</span></p>
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                                              Rule 3—Auditor-General to File 
                                              Audit Observations in High Court.</span></p>
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                                              The Auditor-General shall within 
                                              fourteen days after service upon 
                                              him of the notice of appeal file 
                                              with the Registrar of the Court a 
                                              certified copy of that part of the 
                                              observations made by him or such 
                                              other person appointed by him in 
                                              respect of the disallowance or 
                                              surcharge supported by such other 
                                              documents (if any) as are relevant 
                                              to the subject matter of the 
                                              appeal.</span></p>
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                                              <span style="font-family: Arial">
                                              Rule 4—Evidence.</span></p>
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                                              <span style="font-family: Arial">
                                              (1) The appellant, the 
                                              Auditor-General, and with leave of 
                                              the Court any other person on whom 
                                              notice is served under Rule 2 of 
                                              these Rules shall be entitled to 
                                              call any witness in support of his 
                                              case.</span></p>
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                                              (2) The Court may call any witness 
                                              whose evidence is in the opinion 
                                              of the Court likely to be relevant 
                                              to the appeal before it.</span></p>
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                                              <span style="font-family: Arial">
                                              (3) The Court may also receive 
                                              evidence by affidavit.</span></p>
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                                              <span style="font-family: Arial">
                                              Rule 5—Appearance of Counsel.</span></p>
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                                              <span style="font-family: Arial">
                                              The appellant, the Auditor-General 
                                              and with leave of the Court any 
                                              other person on whom notice is 
                                              served under Rule 2 of these 
                                              Rules, may appear in person or by 
                                              counsel.</span></p>
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                                              <span style="font-family: Arial">
                                              Rule 6—Enactments Relating to 
                                              Civil Appeals to Apply.</span></p>
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                                              <span style="font-family: Arial">
                                              Subject to these Rules any 
                                              enactment relating to the hearing 
                                              of civil appeals by the Court 
                                              shall, with such modifications as 
                                              the Court may direct, apply to 
                                              appeals brought under these Rules.</span></p>
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                                              <span style="font-family: Arial">
                                              Rule 7—Court to give General 
                                              Directions.</span></p>
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                                              The Court may give such directions 
                                              for the purposes of an appeal 
                                              brought under these Rules as in 
                                              the opinion of the Court the 
                                              justice of the case may require.</span></p>
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                                              <span style="font-family: Arial">
                                              E. A. L. BANNERMAN</span></p>
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                                              <span style="font-family: Arial">
                                              Chairman</span></p>
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                                              <span style="font-family: Arial">
                                              G. S. LASSEY</span></p>
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                                              <span style="font-family: Arial">
                                              Justice of Appeal, Member</span></p>
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                                              <span style="font-family: Arial">
                                              NENE AZZU MATE KOLE</span></p>
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                                              <span style="font-family: Arial">
                                              Councillor of State, Member</span></p>
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                                              <span style="font-family: Arial">
                                              JAMES MERCER, Member</span></p>
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                                              <span style="font-family: Arial">
                                              SIMON K. SOTOMEY, Member</span></p>
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                                              <span style="font-family: Arial">
                                              S. K. TETTEH, Member</span></p>
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                                              <span style="font-family: Arial">
                                              KOI O. LARBI</span></p>
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                                              <span style="font-family: Arial">
                                              Justice of the Supreme Court, 
                                              Member</span></p>
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                                              <span style="font-family: Arial">
                                              VICTOR OWUSU</span></p>
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                                              <span style="font-family: Arial">
                                              Attorney-General, Member</span></p>
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                                              <span style="font-family: Arial">
                                              R. J. HAYFRON-BENJAMIN</span></p>
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                                              <span style="font-family: Arial">
                                              Justice of the High Court, Member</span></p>
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                                              <span style="font-family: Arial">
                                              J. QUASHIE-IDUN, Member</span></p>
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                                              <span style="font-family: Arial">
                                              JOE REINDORF, Member</span></p>
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                                              <span style="font-family: Arial">
                                              E. S. AIDOO</span></p>
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                                              <span style="font-family: Arial">
                                              Judicial Secretary, Secretary</span></p>
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                                              <span style="font-family: Arial">
                                              Date of Gazette Notification: 21st 
                                              July, 1971.</span>