Indian Bare Acts

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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 :

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 (20 of 1963) to Submit to the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be.

(1) The Central Government may, after consultation with the, Comptroller and Auditor-General, by notification in the Official Gazette, make rules for carrying out the provisions of this Act in so far as they relate to the maintenance of accounts.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters,namely: -

(a) The manner in which initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices;

(b) The manner in which the accounts of 1*[the Union or of a State or of] any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor-General has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept;

(c) The manner in which the accounts of stores and stock shall be kept in any office or department of the Union or of a State, as the case may be ;

(d) Any other matter which is required to be, or may be, prescribed by rules.

(3) Every rule made under this section shall be laid, as soon as
may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or 2*[in two or more successive sessions], and if, before the expiry of 2*[the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rules 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 Ins. by Act 58 of 1976, s. 4 (w.e.f. 1-3-1976).

2. Subs. by s. 4, ibid., for certain words (w.e.f. 1-3-1976).


The Comptroller and Auditor-General is here by authorised to make rugulations for carrying into effect the provisions of this Act in so far as they relate to the scope and extent of audit, including laying down for the guidance of the Government Departments the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure.

The Comptroller and Auditor-General is hereby authorised to dispense with, when circumstances so warrant, any part of detailed audit of any accounts or class of transactions and to apply such limited check in relation to such accounts or transactions as he may determine.

The Comptroller and Auditor-General (Conditions of Service 21 of 1953.) Act, 1953, is hereby repealed.

For the removal of doubts, it is hereby declared that on the commencement of this Act the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947, shall cease to be in force except as respects anything done or any action taken thereunder.

Last updated on June, 2016

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