THE COMPTROLLER AND
AUDITOR-GENERAL'S (DUTIES, POWERS AND CONDITIONS OF SERVICE) ACT, 1971
(as of May 31, 1989) (15th December, 1971)
(as amended in 1976, 1984, 1987 and 1994)
An Act to determine the conditions of service of the
Comptroller and Auditor-General of India and to prescribe his duties and powers and for
that matters connected therewith or incidental thereto.
Be it enacted by parliament in the Twenty-second year of
the Republic of India as follows:-
CHAPTER 1
PRELIMINARY
1. Short title
This Act may be called the Comptroller and
Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971.
2. Definitions
In this Act, unless the context otherwise requires,
(a) "accounts", in relation to commercial
undertakings of a Government, includes trading, manufacturing and profit and loss accounts
and balance-sheets and other subsidiary accounts;
(b) "appropriation accounts" means accounts
which relate the expenditure brought to account during a financial year, to the several
items specified in the law made in accordance with the provisions of the Constitution or
of the Government of Union Territories Act, 1963, (20 of 1963) for the appropriation of
moneys out of the Consolidated Fund of India or of a State, or of a Union territory having
a Legislative Assembly, as the case may be;
(c) "Comptroller and Auditor-General" means the
Comptroller and Auditor-General of India appointed under article 148 of the Constitution;
(d) "State" means a State specified in the
First Schedule to the Constitution;
(e) "Union" includes a Union territory, whether
having a Legislative Assembly or not.
CHAPTER II
SALARY AND OTHER CONDITIONS OF SERVICE OF
THE COMPTROLLER AND AUDITOR-GENERAL
Salary
3. There shall be paid to the Comptroller and
Auditor-General a salary which is equal to the salary of the Judge of the Supreme Court:
Provided that if a person who, immediately before the
date of assuming office as the Comptroller and Auditor-General, was in receipt of, or,
being eligible so to do, had elected to draw, a pension (other than a disability or wound
pension) in respect of any previous service under the Government of the Union or any of
its predecessor Governments, or under the Government of a State or any of its predecessor
Governments, his salary in respect of service as Comptroller and Auditor-General shall be
reduced:
(a) by the amount of that pension; and
(b) if he had, before assuming office, received, in lieu
of a portion of the pension due to him in respect of such previous service, the commuted
value thereof, by the amount of that portion of the pension.
Term of Office
4. The Comptroller and Auditor-General shall hold office
for a term of six years from the date on which he assumes such office:
Provided that where he attains the age of sixty-five
years before the expiry of the said term of six years, he shall vacate such office on the
date on which he attains the said age.
Provided further that he may, at any time, by writing
under his hand addressed to the President, resign his office.
Explanation: For the purpose of this section, the
term of six years in respect of the Comptroller and Auditor-General holding office
immediately before the commencement of this Act, shall be computed from the date on which
he had assumed office.
Leave
5. (1) A person who, immediately before the date of
assuming office as the Comptroller and Auditor-General, was in the service of Government
may be granted during his tenure of office but not thereafter, leave in accordance with
the rules for the time being applicable to the Service to which he belonged before such
date and he shall be entitled to carry forward the amount of leave standing at his credit
on such date, notwithstanding anything contained in section 6.
(2) Any other person who is appointed as the Comptroller
and Auditor-General may be granted leave in accordance with such rules as are for the time
being applicable to a member of the Indian Administrative Service.
(3) The power to grant or refuse leave to the Comptroller
and Auditor-General and to revoke or curtail leave granted to him, shall vest in the
President.
Pension
6. (1) A person who, immediately before the date of
assuming office as the Comptroller and Auditor-General, was in the service of Government
shall be deemed to have retired from service on the date on which he enters upon office as
the Comptroller and Auditor-General but his service as Comptroller and Auditor-General
shall be reckoned as continuing approved service counting for pension in the Service to
which he belonged.
(2) Every person who enters upon office as the
Comptroller and Auditor-General shall, on demitting the said office, be eligible to a
pension of a sum of fifteen thousand rupees per annum which sum shall include: the
aggregate of all pensions payable to him and the commuted portion, if any, of his pension,
and the pension equivalent of the retirement gratuity, if any, which may have been
admissible to him under the rules for the time being applicable to the Service to which he
belonged:
Provided that if such a person is or becomes eligible, at
any time, under the rules for the time being governing the Service to which he belonged,
to a pension higher than the said sum of fifteen thousand rupees, he shall be eligible to
draw, as pension, the said higher amount.
(3) A person who, immediately before the date of assuming
office as the Comptroller and Auditor-General, was in receipt of, or, had become eligible
for receiving, a pension in respect of any previous service under Government, shall, on
demitting office as the Comptroller and Auditor-General, be eligible to a pension of
fifteen thousand rupees per annum which sum shall include the aggregate of all pensions
payable to him and the commuted portion, if any, of his pension, and the pension
equivalent of the retirement gratuity, if any, which may have been admissible to him under
the rules for the time being applicable to the Service to which he belonged:
Provided that if such a person is or becomes eligible, at
any time, under the rules for the time being governing the service to which he belonged,
to a pension higher than the said sum of fifteen thousand rupees, on he shall be eligible
to draw, as pension, the said higher amount.
(4) Any other person who is appointed as the Comptroller
and Auditor-General shall, on demitting the said office, be eligible to a pension of
fifteen thousand rupees per annum.
(5) The person holding office immediately before the
commencement of this Act as the Comptroller and Auditor-General shall be eligible to draw,
at his option, pension at the rate at which it would be admissible to him if this Act had
not come into force or at the rate specified in this section.
(6) A person who demits office as the Comptroller and
Auditor-General by resignation shall, on such demission, be eligible to a pension at the
rate of two thousand rupees per annum for each completed year of his service as the
Comptroller and Auditor General:
Provided that in the case of a person referred to in
sub-section (1) or sub-section (3), the aggregate amount of pension admissible under this
sub-section together with the amount of pension including the commuted portion, if any, of
his pension, and the pension equivalent of the retirement gratuity if any which may have
been admissible to him under the rules for the time being applicable to the Service to
which he belonged immediately before he assumed office as the Comptroller and
Auditor-General, shall not exceed fifteen thousand rupees per annum or the higher pension
referred to in proviso to sub-section (2) or sub-section (3), as the case may be.
(6A) Notwithstanding, anything contained in the foregoing
provisions of this section a person referred to in sub-section (1) who demits office
(whether in any manner specified in sub-section (8) or by resignation) as the Comptroller
and Auditor-General after the commencement of the Comptroller and Auditor-General's
(Duties, Powers and Conditions of Service) Amendment Act, 1984, shall, on such demission,
be entitled to: -
(a) the pension to which he would have been entitled
under the rules of the Service to which he belonged by reckoning his service as the
Comptroller and Auditor-General as continuing approved service counting for pension in
such Service; and
(b) a special pension of seven hundred rupees per annum
in respect of each completed year of service as the Comptroller and Auditor-General;
(6B) Notwithstanding anything contained in the foregoing
provisions of this section, a person referred to in sub-section (3) who demits office
(whether in any manner specified in sub-section (8) or by resignation) as the Comptroller
and Auditor-General after the commencement of the Comptroller and Auditor-General's
(Duties, Powers and Conditions of Service) Amendment Act, 1984, shall, on such demission
be entitled to:
(a) the pension payable to him in respect of any previous
service under Government; and
(b) a special pension of seven hundred rupees per annum
in respect of each completed year of service as the Comptroller and Auditor-General.
(6C) Notwithstanding anything contained in the foregoing
provisions of this section, a person who demits office (whether in any manner specified in
sub-section 8 (or by resignation) as the Comptroller and Auditor-General after the
commencement of the Comptroller and Auditor-General's (Duties, Powers and Conditions of
Service) Amendment Act, 1987 shall, on such-demission, be entitled to-
(a) a pension which is equal to the pension payable to a
Judge of the Supreme Court,-
(i) if such person is a person referred to in sub-section
(1) or sub-section (3), in accordance with the provisions of part III of the Schedule to
the Supreme Court Judges (Conditions of Services) Act, 1958 (41 of 1958) (hereafter in
this Act referred to as the Supreme Court Judges Act), as amended from time to time.
(ii) If such person is a person referred to in subsection
(4), in accordance with the provisions of Part I of the Schedule to the Supreme Court
Judges Act, as amended from time to time.
(b) Such pension (including commutation of pension),
family pension and gratuity as are admissible to a Judge of Supreme Court under the
Supreme Court Judges Act and the rules made thereunder, as amended from time to time.
(6D) Notwithstanding anything contained in the foregoing
provisions of this section, a person who demitted office (whether in any manner specified
in sub section (8) or by resignation) as the Comptroller and Auditor-General, at any time
before the 16th day of December, 1987, shall be entitled to the pension specified in sub
section (6C) on and from that date.
(7) If a person who demits office as the Comptroller and
Auditor-General is not eligible to any pension under this section but is eligible to a
pension under the rules for the time being applicable to the Service to which he belonged
immediately before he assumed office as the Comptroller and Auditor-General he shall,
notwithstanding anything contained in this section, be eligible to draw such pension as is
admissible to him under the said rules.
(8) Except where he demits office by resignation,
a person holding office of the Comptroller and Auditor-General shall be deemed, for the
purposes of this Act, to have demitted such office as such if, and only if-
(a) he has completed the term of office specified in
section 4, or
(b) he has attained the age of sixty-five years, or
(c) his demission of office is medically certified to be
necessitated by ill-health.
7. Omitted.
Right to Subscribe to General
Provident Fund
8. Every person holding office as the Comptroller and
Auditor-General shall be entitled to subscribe to the General Provident Fund (Central
Services).
Other Conditions of Service
9. Save as otherwise provided in this Act, the conditions
of service relating to travelling allowance, provision of rent free residence and
exemption from payment of income-tax on the value of such rent-free residence, conveyance
facilities, sumptuary allowance, medical facilities and such other conditions of service
as are for the time being applicable to a Judge of the Supreme Court under Chapter IV of
the Supreme Court Judges Act, and the rules are made thereunder, shall, so far as may be,
apply to a serving or retired Comptroller and Auditor-General as the case may be.
Provided that nothing in this section shall have effect
so as to give a person, who immediately before the date of assuming office as the
Comptroller and Auditor-General, was in the service of Govt. less favourable terms in
respect of any of the matters aforesaid than those to which he would be entitled as a
member of the Service to which he belonged, his service as Comptroller and Auditor-General
being treated for the purpose of this proviso as continuing service in the Service to
which he belonged.
CHAPTER III
DUTIES AND POWERS OF
THE COMPTROLLER AND AUDITOR-GENERAL
Comptroller and Auditor-General to compile accounts of
Union and States
10. (1) The Comptroller and Auditor-General shall be
responsible-
(a) for compiling the accounts of the Union and of each
State from the initial and subsidiary account rendered to the audit and accounts offices
under his control by treasuries, offices or departments responsible for the keeping of
such accounts; and
(b) for keeping such accounts in relation to any of the
matters specified in clause (a) as may be necessary:
Provided that the President may, after consultation with
the Comptroller and Auditor-General, by order relieve him from the responsibility for
compiling-
(i) the said accounts of the Union (either at once or
gradually by the issue of several orders); or
(ii) the accounts of any particular services or
departments of the Union:
Provided further that the Governor of a State may with
the previous approval of the President and after consultation with the Comptroller and
Auditor-General, by order, relieve him from the responsibility for compiling-
(i) the said accounts of the State (either at once or
gradually by the issue of several orders); or
(ii) the accounts of any particular services or
departments of the State:
Provided also that the President may, after consultation
with the Comptroller and Auditor-General, by order, relieve him from the responsibility
for keeping the accounts of any particular class or character.
(2) Where, under any arrangement, a person other than the
Comptroller and Auditor-General has, before the commencement of this Act, been
responsible-
(i) for compiling the accounts of any particular service
or department of the Union or of a State, or
(ii) for keeping the accounts of any particular class or
character,
such arrangement shall, notwithstanding anything
contained in sub-section (1), continue to be in force unless, after consultation with the
Comptroller and Auditor-General, it is revoked in the case referred to in clause (i), by
an order of the President or the Governor of the State, as the case may be, and in the
case referred to in clause (ii) by an order of the President.
Comptroller and Auditor-General to
prepare and submit accounts to the President, Governors of States and Administrators of
Union Territories having Legislative Assemblies
11. The Comptroller and Auditor-General shall from the
accounts compiled by him or by the Government or any other person responsible in that
behalf prepare in each year accounts (including, in the case of accounts compiled by him,
appropriation accounts) showing under the respective heads the annual receipts and
disbursements for the purpose of the Union, of each State and of each Union territory
having a Legislative Assembly, and shall submit those accounts to the President or the
Governor of a State or Administrator of the Union territory having a Legislative Assembly,
as the case may be on or before such dates as he may, with the concurrence of the
Government concerned, determine:
Provided that the President may, after consultation with
the Comptroller and Auditor-General, by order, relieve him from the responsibility for the
preparation and submission of the accounts relating to annual receipts and disbursements
for the purpose of the Union or of a Union territory having a Legislative Assembly;
Provided further that the Governor of a State may, with
the previous approval of the President and after consultation with the Comptroller and
Auditor-General, by order, relieve him from the responsibility for the preparation and
submission of the accounts relating to annual receipts and disbursements for the purpose
of the State.
Comptroller and Auditor-General to
give information and render assistance to the Union and States
12. The Comptroller and Auditor-General shall, in so far
as the accounts, for the compilation or keeping of which he is responsible, enable him so
to do, give to the Union government, to the State Governments or to the Governments of
Union Territories having Legislative Assemblies, as the case may be, such information as
they may, from time to time, require, and render such assistance in the preparation of
their annual financial statements as they may reasonably ask for.
General Provisions Relating to Audit
13. It shall be the duty of the Comptroller and
Auditor-General-
(a) to audit all expenditure from the Consolidated Fund
of India and of each State and of each Union territory having a Legislative Assembly and
to ascertain whether the moneys shown in the accounts as having been disbursed were
legally available for and applicable to the service or purpose to which they have been
applied or charged and whether the expenditure conforms to the authority which governs it;
(b) to audit all transactions of the Union and of the
States relating to Contingency Funds and Public Accounts;
(c) to audit all trading, manufacturing, profit and loss
accounts and balance-sheets and other subsidiary accounts kept in any department of the
Union or of a State;
and in each case to report on the expenditure,
transactions or accounts so audited by him.
Audit of receipts and expenditure of
bodies or authorities substantially financed from Union or State Revenues
14.(1) Where any body or authority is substantially
financed by grants or loans from the Consolidated Fund of India or of any State or of any
Union territory having a Legislative Assembly, the Comptroller and Auditor-General shall,
subject to the provisions of any law for the time being in, force applicable to the body
or authority, as the case may be, audit all receipts and expenditure of that body or
authority and to report on the receipts and expenditure audited by him.
Explanation: Where the grant or loan to a body or
authority from the Consolidated Fund of India or of any State or of any Union territory
having a Legislative Assembly in a financial year is not less than rupees twenty-five
lakhs and the amount of such grant or loan is not less than seventy-five percent of the
total expenditure of that body or authority, such body or authority shall be, deemed, for
the purposes of this sub-section, to be substantially financed by such grants or loans as
the case may be.
(2) Notwithstanding anything contained in sub-section (1)
the Comptroller and Auditor-General may with the previous approval of the President or the
Governor of a State or the Administrator of a Union territory having a Legislative
Assembly, as the case may be, audit all receipts and expenditure of any body or authority
where the grants or loans to such body or authority from the Consolidated Fund of India or
of any State or of any Union territory having a Legislative Assembly, as the case may be
in a financial year is not less than rupees one crore.
(3) Where the receipts and expenditure of any body or
authority are by virtue of the fulfilment of the, conditions specified in sub-section (1)
or sub-section (2) audited by the Comptroller and Auditor-General in a financial year, he
shall continue to audit the receipts and expenditure of that body or authority for a
further period of two years notwithstanding that the conditions specified in sub-section
(1) or sub-section (2) are not fulfilled during any of the two subsequent years.
Functions of Comptroller and
Auditor-General in the Case of Grants or Loans given to other Authorities or Bodies
15. (1) Where any grant or loan is given for any specific
purpose from the Consolidated Fund of India or of any State or of any Union territory
having a Legislative Assembly to any authority or body, not being a foreign State or
international organisation, the Comptroller and Auditor-General shall scrutinise the
procedures by which the sanctioning authority satisfies itself as to the fulfilment of the
conditions subject to which such grants or loans were given and shall for this purpose
have right of access, after giving reasonable previous notice, to the books and accounts
of that authority or body:
Provided that the President, the Governor of a State or
the Administrator of a Union territory having a Legislative Assembly, as the case may be,
may, where he is of opinion that it is necessary so to do in the public interest, by
order, relieve the Comptroller and Auditor-General, after consultation with him, from
making any such scrutiny in respect of any body or authority receiving such grant or loan.
(2) Except where he is authorised so to do by the
President, the Governor of a State or the Administrator of Union territory having a
Legislative Assembly, as the case may be, the Comptroller and Auditor-General shall not
have, while exercising the powers conferred on him by sub-section (1), right of access to
the books and accounts of any corporation to which any such grant or loan as is referred
to in subsection (1) is given if the law by or under which such corporation has been
established provides for the audit of the accounts of such corporation by an agency other
than the Comptroller and Auditor-General:
Provided that no such authorisation shall be made except
after consultation with the Comptroller and Auditor-General and except after giving the
concerned corporation a reasonable opportunity of making representations with regard to
the proposal to give to the Comptroller and Auditor-General right of access to its books
and accounts.
Audit of Receipts of Union or of
States
16. It shall be the duty of the Comptroller and
Auditor-General to audit all receipts which are payable into the Consolidated Fund of
India and of each State and of each Union territory having a Legislative Assembly and to
satisfy himself that the rules and procedures in that behalf are designed to secure an
effective check on the assessment, collection and proper allocation of revenue and are
being duly observed and to make for this purpose such examination of the accounts as he
thinks fit and report thereon.
Audit of accounts of stores and stock
17. The Comptroller and Auditor-General shall have
authority to audit and report on the accounts of stores and stock kept in any office or
department of the Union or of a State.
Powers of Comptroller and
Auditor-General in connection with audit of accounts
18. (1) The Comptroller and Auditor-General shall in
connection with the performance of his duties under this Act, have authority-
(a) to inspect any office of accounts under the control
of the union or of a State, including treasuries, and such offices responsible for the
keeping of initial or subsidiary accounts, as submit accounts to him;
(b) to require that any accounts, books, papers and other
documents which deal with or form the basis of or an otherwise relevant to the
transactions to which his duties in respect of audit extend, shall be sent to such place
as he may appoint for his inspection;
(c) to put such questions or make such observations as he
may consider necessary, to the person in charge of the office and to call for such
information as he may require for the preparation of any account or report which it is his
duty to prepare.
(2) The person in charge of any office or department, the
accounts of which have to be inspected and audited by the Comptroller and Auditor-General,
shall afford all facilities for such inspection and comply with requests for information
in as complete a form as possible and with all reasonable expedition.
Audit of Government companies and
corporations
19. (1) The duties and powers of the Comptroller and
Auditor-General in relation to the audit of the accounts of Government companies shall be
performed and exercised by him in accordance with the provisions of the Companies Act,
1956 (1 of 1956).
(2) The duties and powers of the Comptroller and
Auditor-General in relation to the audit of the accounts of corporations (not being
companies) established by or under law made by Parliament shall be performed and exercised
by him in accordance with the provisions of the respective legislations.
(3) The Governor of a State or the Administrator of a
Union territory having a Legislative Assembly may, where he is of opinion that it is
necessary in the public interest so to do, request the Comptroller and Auditor-General to
audit the accounts of a corporation established by law made by the Legislature of the
State or of the Union territory, as the case may be, and where such request has been made,
the Comptroller and Auditor-General shall audit the accounts of such corporation and shall
have, for the purposes of such audit, right of access to the books and accounts of such
corporation:
Provided that no such request shall be made except after
consultation with the Comptroller, and Auditor-General and except after giving reasonable
opportunity to the corporation to make representations with regard to the proposal for
such audit.
Laying of reports in relation to
accounts of Government companies and corporation
19A. (1) The reports of the Comptroller and
Auditor-General, in relation to audit of accounts of a Government company or a corporation
referred to in section 19, shall be submitted to the Government or Governments concerned.
(2) The Central Government shall cause every report
received by it under sub-section (1) to be laid, as soon as may be after it is received,
before each House of Parliament
(3) The State Government shall cause every report
received by it under sub-section (1) to be laid, as soon as may be after it is received,
before the Legislature of the State.
Explanation : For the
purposes of this section "Government or "State Government" in relation to a
Union Territory having a Legislative Assembly, means the Administrator of the Union
territory.
Audit of accounts of certain
authorities or bodies
20. (1) Save as otherwise provided in section 19, where
the audit of the accounts of any body or authority has not been entrusted to the
Comptroller and Auditor-General by or under any law made by Parliament, he shall, if
requested so to do by the President, or the Governor of a State or the Administrator of a
Union territory having a Legislative Assembly, as the case may be, undertake the audit of
the accounts of such body or authority on such terms and conditions as may be agreed upon
between him and the concerned Government and shall have, for the purposes of such audit,
right of access to the books and accounts of that body or authority:
Provided that no such request shall be made except after
consultation with the Comptroller and Auditor-General.
(2) The Comptroller and Auditor-General may propose to
the President or the Governor of a State or the Administrator of a Union territory having
a Legislative Assembly, as the case may be, that he may authorised to undertake the audit
of accounts of any body or authority, the audit of the account of which has not been
entrusted to him by law, if he is of opinion that such audit is necessary because a
substantial amount has been invested in, or advanced to, such body or authority by the
Central or State Government or by the Government of a Union territory having a Legislative
Assembly, and on such request being made, the President or the Governor or, the
Administrator, as the case may be, may empower the Comptroller and Auditor-General to
undertake the audit of the accounts of such body or authority.
(3) The audit referred to in sub-section (1) or
sub-section (2) shall not be entrusted to the Comptroller and Auditor-General except where
the President or the Governor of a State or the Administrator of a Union territory having
a Legislative Assembly, as the case may be, is satisfied that it is expedient so to do in
the public-interest and except after giving a reasonable opportunity to the concerned body
or authority to make representations with regard to the proposal for such audit.
CHAPTER IV
MISCELLANEOUS
Delegation of Power of Comptroller and
Auditor-General
21. Any power exercisable by the Comptroller and
Auditor-General under the provisions of this Act, or any other law may be exercised by
such officer of his department as may be authorised by him in this behalf by general or
special order.
Provided that except during the absence of the
Comptroller and Auditor-General on leave or otherwise, no officer shall be authorised to
submit on behalf of the Comptroller and Auditor-General any report which the Comptroller
and Auditor-General is required by the Constitution or the Government of Union Territories
Act, 1963 (20 of 1963) to submit to the President or the Governor of a State or the
Administrator of a Union territory having a Legislative Assembly, as the case may be.
Power to Make Rules
22. (1) The Central Government may, after consultation
with the Comptroller and Auditor-General, by notification in the official Gazette, make
rules for carrying out the provisions of this Act in so far as they relate to the
maintenance of accounts.
(2) In particular, and without prejudice to the
generality of the foregoing power, such rules may provide for all or any of the following
matters, namely:-
(a) the manner in which initial and subsidiary accounts
shall be kept by the treasuries, offices and departments rendering accounts to audit and
accounts offices;
(b) the manner in which the accounts of the Union or of a
State or of any particular service or department or of any particular class or character,
in respect of which the Comptroller and Auditor-General has been relieved from the
responsibility of compiling or keeping the accounts, shall be compiled or kept;
(c) the manner in which the accounts of stores and stock
shall be kept in any office or department of the Union or of a State, as the case may be;
(d) any other matter which is required to be. or may be,
prescribed by rules
(3) Every rule made under this section shall be laid, as
soon as may be after it is made, before each House of Parliament, while it is in session,
for a total period of thirty day's which may be comprised in one Session or in two or more
successive sessions, and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid both Houses agree in making any modification
in the rule or both Houses agree that the rules should not be made, the rule shall
thereafter have effect only in such modified form or be of no effect, as the case may be;
so, however, that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.
Power to make regulations
23. The Comptroller and Auditor-General is hereby
authorised to make regulations for carrying into effect the provisions of this Act in so
far as they related to the scope and extent of audit, including laying down for the
guidance of the Government Departments the general principles of Government accounting and
the broad principles in regard to audit of receipts and expenditure.
Power to dispense with detailed audit
24. The Comptroller and Auditor-General is hereby
authorised to dispense with, when circumstances so warrant, any part of detailed audit of
any accounts or class of transactions and to apply such limited check in relation to such
accounts or transactions as he may determine.
Repeal
25. The Comptroller and Auditor-General (Conditions of
Service) Act 1953,(21 of 1953) is hereby repealed.
Removal of doubts
26. For removal of doubts, it is hereby declared that on
the commencement of this Act the Government of India (Audit and Accounts) Order, 1936, as
adapted by the India (Provisional Constitution) Order, 1947, shall cease to be in force
except as respects anything done or any action taken thereunder. |
