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Section 10: Comptroller and Auditor-General to compile accounts of Union and States

The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971Central Act · Act 56 of 1971

(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 accounts 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.

Where this provision sits

ActThe Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971
Section10
Marginal noteComptroller and Auditor-General to compile accounts of Union and States
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 58 of 1976. . Subs. by Act 58 of 1976, s. 2, for the first proviso (w.e.f. 1-3-1976).
  • substituted, Act 58 of 1976. . Subs. by Act 58 of 1976, s. 2, for "Provided further" (w.e.f. 1-3-1976).

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