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Section 11: Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of States and Administrators of Union territories having Legislative Assemblies.

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

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.]

Where this provision sits

ActThe Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971
Section11
Marginal noteComptroller and Auditor-General to prepare and submit accounts to the President, Governors of States and Administrators of Union territories having Legislative Assemblies.
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. . Subs. by s. 3, ibid., for "by any other person responsible in that behalf" (w.e.f. 1-3-1976).
  • inserted. . The provisos ins. by s. 3, ibid. (w.e.f. 1-3-1976).

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