Bare Act Search Results

COMPTROLLER AND AUDITOR GENERAL'S (DUTIES, POWERS AND CONDITIONS OF SERVICE) ACT, 1971 Complete Act

State : Central

Year : 1971

..... In this Act, unless the context otherwise requires,- (a) "accounts", in relation to commercial undertaking 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 -, for the appropriation of moneys out of the Consolidate 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 Art. 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. Clause 2.- This clause seeks to insert certain definitions which are largely based on the meanings assigned to them in the Government of India (Audit and Accounts) Order, 1936 which continues to govern the duties and.....

Comptroller 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

Comptroller 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 :

Comptroller 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.....

Comptroller 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

..... (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 sheet 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. Section 14 - Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues 1"[(1)] Where any body or authority is substantially financed by grants or loans from the Consolidated Fund of India or of any State or or 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 than2[rupees.....

Comptroller 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).

Comptroller 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).

Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter I

Title : Preliminary

State : Central

Year : 1971

This Act1may be called The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971. ________________________ 1. The Act came into force from 15-12-71. Section 2 - Definitions In this Act, unless the context otherwise requires, (a) "accounts", in relation to commercial undertaking 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, for the appropriation of moneys out of the Consolidate 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 Art. 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.

Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 1

Title : Short Title

State : Central

Year : 1971

This Act1may be called The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971. ________________________ 1. The Act came into force from 15-12-71.

Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Section 22

Title : Power to Make Rules

State : Central

Year : 1971

.....sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule 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. _______________________ 1. Inserted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (56 of 1976), Section 4 (1-3-76). 2. Substituted for the words "in two successive sessions" and "the session in which it is so laid or the session immediately following", by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (56 of 1976), Section 4 (1-3-76).