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

Ministry of Law and Justice

Act nº 56 of 1971


  • Chapter I
  • Chapter II
  • Chapter III
  • Chapter IV
  • Act nº 56 of 1971

Preamble

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 :

Chapter I

Section 1. Short title

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.

Chapter II

Section 3. Salary

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 Government, 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; 1 [xxx]

2 [xxx]

1. Word "and" Omitted by Sec.1 of Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) (Amdt.) Act, 1994 w.r.e.f. 27-03-1990.

2. Omitted by Sec.1 of Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) (Amdt.) Act, 1994 w.r.e.f. 27-03-1990. Prior to omission it read as under

"if he had, before assuming office, received, or become eligible for receiving, a retirement gratuity in respect of such previous service, by the pension equivalent of that gratuity."


Section 4. Term of office

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 lime, 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.

Section 5. Leave

(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.

Section 6. Pension

(1) A personwho, immediately before the date of assuming office as the Comptroller andAuditor-General, was in the service of Government shall be deemed to haveretired from service on the date on which he enters upon office as theComptroller and Auditor-General but his service as the Comptroller andAuditor-General shall be reckoned as continuing approved service counting forpension in the service to which he belonged.

(2) Everyperson who enters upon office as the Comptroller and Auditor-General shall, ondemitting the said office, be eligible to a pension of a sum of fifteenthousand rupees per annum which sum shall include the aggregate of all pensionspayable to him and the commuted portion, if any, of his pension, and thepension equivalent of the retirement gratuity, if any, which may have beenadmissible to him under the rules for the time being applicable to the Serviceto which he belonged :

Providedthat if such a person is or becomes eligible, at any time, under the rules forthe time being governing the service to which he belonged, to a pension higherthan the said sum of fifteen thousand rupees, he shall be eligible to draw, aspension, the said higher amount.

(3) A personwho, immediately before the date of assuming office as the Comptroller andAuditor-General, was in receipt of, or, had become eligible for receiving, apension in respect of any previous service under Government, shall, ondemitting office as the Comptroller and Auditor-General, be eligible to apension of fifteen thousand rupees per annum which sum shall include theaggregate of all pensions payable to him and the commuted portion, if any ofhis pension, and the pension equivalent of the retirement gratuity if any,which may have been admissible to him under the rules for the time beingapplicable to the service to which he belonged :

Providedthat if such a person is or becomes eligible, at any time, under the rules forthe time being governing the service towhich he belonged, to a pension higher than the said sum of fifteen thousandrupees, he shall be eligible to draw, as pension, the said higher amount.

(4) Anyother person who is appointed as the Comptroller and Auditor-General shall, ondemitting the said office, be eligible to a pension of fifteen thousand rupeesper annum.

(5) Theperson holding office immediately before the commencement of this Act as theComptroller 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 notcome into force or at the rate specified in this section.

(6) A personwho 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 rupeesper annum for each completed year of his service as the Comptroller andAuditor-General:

Providedthat 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 withthe amount of pension including the commuted portion, if any, of his pension,and the pension equivalent of the retirement gratuity if any, which may havebeen admissible to him under the rules for the time being applicable to theService to which he belonged immediately before he assumed office as theComptroller and Auditor-General, shall not exceed fifteen thousand rupees perannum or the higher pension referred to in proviso to sub-section (2) orsub-section (3), as the case may be.

1 [(6A) Notwithstanding anythingcontained in the foregoing provisions of this section, a person referred to insub-section (1), who demits office [whether in any manner specified insub-section (8) or by resignation] as the Comptroller and Auditor-General afterthe commencement of the Comptroller and Auditor-General's (Duties, Powers andConditions of Service) Amendment Act, 1984, shall, on such demission, beentitled to-

(a) thepension to which he would have been entitled under the rules of the Service towhich he belonged by reckoning his service as the Comptroller andAuditor-General as continuing approved service counting for pension in suchService; and

(b) aspecial pension of seven hundred rupees per annum in respect of each completedyear of service as the Comptroller and Auditor-General:

2 [* * *]

(6B) Notwithstanding anything contained in the foregoingprovisions of this section, a person referred to in sub-section (3) who demitsoffice [whether in any manner specified in sub-section (8) or by resignation]as the Comptroller and Auditor-General after the commencement of theComptroller and Auditor-General's (Duties, Powers and Conditions of Service)Amendment Act, 1984, shall, on such demission, be entitled to-

(a) thepension payable to him in respect of any previous service under Government; and

(b) aspecial pension of seven hundred rupees per annum in respect of each completedyear of service as the Comptroller and Auditor-General:

2 [***]]

3 (6C) Notwithstanding anything containedin the foregoing provisions of this section, a person who demits office[whether in any manner specified in sub-section (8) or by resignation] as theComptroller and Auditor-General after the commencement of the Comptroller andAuditor-General's (Duties, Powers and Conditions of Service) Amendment Act,1987, shall, on such demission, be entitled to-

(a) apension which is equal to the pension payable to a Judge of the Supreme Court,-

(i) if suchperson is a person referred to in sub-section (1) or sub-section (3), inaccordance with the provisions of Part III of the Schedule to the Supreme CourtJudges (Conditions of Service) Act, 1958 (hereafter in this Act referred to asthe Supreme Court Judges Act), as amended from time to time and

(ii) if suchperson is a person referred to in sub-section (4), in accordance with theprovisions of Part I, of the Schedule to the Supreme Court Judges Act, asamended from time to time;

(b) suchpension (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 demitted such office as such if, and only if,-

(a) he hascompleted the term of office specified in section 4, or

(b) he hasattained the age of sixty-five years, or

(c) hisdemission of office is medically certified to be necessitated by ill-health.

1. Insertedby the Comptroller and Auditor-General's (Duties, Powers and Conditions ofService) Amendment Act (2 of 1984), Section 2(16-3-11984).

2. Provisosomitted and deemed to have been omitted w.e.f. 1-1-1986, ibid (50 of 1987),Section 2.

3. Insertedby the Comptroller and Auditor-General's (Duties, Powers and Conditions ofService) Amendment Act (2 of 1984), Section 206-12-1987).

4. Insertedby Section 1 of Comptroller and Auditor-General's (Duties, Powers and Conditions ofService) (Amdt.) Act, 1994 w.r.e.f. 16-12-1987.


Section 7. Commutation of pension

Omitted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (50 of 1987), Section 3 (16-12-1987).

Section 8. Right to subscribe to General Provident Fund

Every person holding office as the Comptroller and Auditor-General shall be entitled to subscribe to the General Provident Fund (Central Services).

Section 9. Other conditions of service

1 [Save as otherwise provided in thisAct, the conditions of service relating to travelling allowance, provision ofrent-free residence and exemption from payment of income-tax on the value ofsuch rent-free residence, conveyance facilities, sumptuary allowance, medicalfacilities and such other conditions of service as arc for the time beingapplicable to a Judge of the Supreme. Court under Chapter IV of the SupremeCourt Judges Act, and the rules made thereunder, shall, so far as may be, applyto a serving or retired Comptroller and Auditor-General as the case may be.]

Provided that nothing in this section shall have effect soas to give a person, who immediately before the date of assuming office as theComptroller and Auditor-General, was in the service of Government, lessfavourable terms in respect of any of the matters aforesaid than those to whichhe would be entitled as a member of the Service to which he belonged, hisservice as Comptroller and Auditor-General being treated for the purpose ofthis proviso as continuing service in the service to which he belonged.

1.Substituted for the opening para by the Comptroller andAuditor-General's (Duties, Powers and Conditions of Service) Amendment Act (50of 1987), Section 5 (16-12-1987).


Chapter III

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

(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:

1[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 (cither 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:]

1[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.

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).


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

The Comptroller and Auditor-General shall, from the accounts compiled by him or1[by the Government or by any other person responsible in that behalf,] prepare in each your accounts (including, in the case of accounts complied by him, appropriation accounts) showing under the respective heads and annual receipts and disbursements for the purpose of the Union, of each State and of such 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.

2[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.]

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).