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Start Free TrialComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter III
Title: Duties and Powers of the Comptroller and Auditor-general
State: Central
Year: 1971
.....subs-ection (1) and sub-sections (2) and (3) inserted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). 2. Substituted for the words "rupees five lakhs" and "this section" respectively, by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (2 of 1984), Section 3 (16-3-1984). Section 15 - Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies (1) Where any grant or loan is given for any specific purpose from the Consolidted Fund of India or of any State or of any Union territory having a Legisltive 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.....
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter II
Title: Salary and Other Conditions of Service of Service of the Comptroller and Auditor-general
State: Central
Year: 1971
.....(including commutation of pension), family pension and gratuity as areadmissible to a Judge of Supreme Court under the Supreme Court Judges Act andthe rules made thereunder, as amended from time to time".] 4 ["(6D) Notwithstanding anythingcontained in the foregoing provisions of this section, a person who demittedoffice [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 ofDecember, 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 andAuditor-General is not eligible to any pension under this section but iseligible to a pension under the rules for the time being applicable to theService to which he belonged immediately before he assumed office as theComptroller and Auditor-General, he shall, notwithstanding anything containedin this section be eligible to draw such pension as is admissible to him underthe said rules. (8) Exceptwhere he demits office by resignation, a person holding office of theComptroller and Auditor-General shall be deemed for the purposes of this Act,to have.....
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 10
Title: Comptroller and Auditor-general to Compile Accounts of Union and States
State: Central
Year: 1971
.....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. __________________________ 1. Substituted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (58 of 1976), Section 2 (1-3-1976).
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Complete Act
Title: Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971
State: Central
Year: 1971
.....in the case of grants or loans given to other authorities or bodies Section16 - Audit of receipts of Union or of States Section17 - Audit of accounts of stores and stock Section18 - Powers of Comptroller and Auditor-General in connection with audit of accounts Section19 - Audit of Government companies and corporations Section19A - Laying of reports in relation to accounts of Government Companies and Corporations Section20 - Audit of accounts of certain authorites or bodies Chapter IV Section21 - Delegation of power of Comptroller and Auditor-General Section22 - Power to make rules Section23 - Power to make regulations Section24 - Power to dispense with detailed audit Section25 - Repeal Section26 - Removal of doubts
List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 15
Title: Functions of Comptroller and Auditor-general in the Case of Grants or Loans Given to Other Authorities or Bodies
State: Central
Year: 1971
.....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 a 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 sub-section (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.
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 11
Title: Comptroller and Auditor-general to Prepare and Submit Accounts to the President, Governors of State and Administrators of Union Territories Having Legislative Assemblies
State: Central
Year: 1971
.....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.] __________________________ 1. Substituted for words "by any other person responsible in that behalf", by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (58 of 1976). Section 3 (1-3-76). 2. Inserted, by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (58 of 1976). Section 3 (1-3-76).
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 21
Title: Delegation of Power of Comptroller and Auditor-general
State: Central
Year: 1971
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 to submit to the President or the Governor of a Slate or the Administrator of a Union territory having a Legislative Assembly, as the case may be.
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Preamble 1
Title: Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971
State: Central
Year: 1971
THE COMPTROLLER AND AUDITOR-GENERALS (DUTIES, POWERS AND CONDITIONS OF SERVICE), ACT, 1971 [Act, No. 56 of 1971] [15th December, 1971] PREAMBLE An Act to determine the conditions of service or the Comptroller and Auditor-General of India and to prescribe his duties and powers and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows :
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 18
Title: Powers of Comptroller and Auditor-general in Connection with Audit of Accounts
State: Central
Year: 1971
(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 are 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 insepcted 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.
View Complete Act List Judgments citing this sectionComptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 12
Title: Comptroller and Auditor-general to Give Information and Render Assistance to the Union and States
State: Central
Year: 1971
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.
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