THE COMPTROLLER AND AUDITOR GENERAL’S

(DUTIES, POWERS AND CONDITIONS OF SERVICE)

ACT, 1971

An Act to determine the conditions of service of 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 - 1

PRELIMINARY

1. Short title

This Act may be called the Comptroller and Auditor General’s (Duties, Powers &
Conditions of Service) Act, 1971.

2. Definitions

In this Act, unless the context otherwise requires,

(a) "Accounts", in relation to commercial undertakings 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,
(20 of 1963) for the appropriation of moneys out of the Consolidated 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 article 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.

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 CHAPTER - II

SALARY AND OTHER CONDITIONS OF SERVICE OF THE

COMPTROLLER AND AUDITOR-GENERAL

Salary
3. 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 Governments, 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.

Term of Office

4. 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 time, 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.

Leave

5. (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.

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Pension

6. (1) A person who, immediately before the date of assuming office as the
Comptroller and Auditor General, was in the service of Government shall be deemed to have
retired from service on the date on which he enters upon office as the Comptroller and Auditor
General but his service as Comptroller and Auditor General shall be reckoned as continuing
approved service counting for pension in the Service to which he belonged.

(2) Every person who enters upon office as the Comptroller and Auditor General
shall, on demitting the said office, be eligible to a pension of a sum of fifteen thousand rupees
per annum which sum shall include: the aggregate of all pensions payable to him and the
commuted portion, if any, of his pension, and the pension equivalent of the retirement gratuity,
if any, which may have been admissible to him under the rules for the time being applicable to
the Service to which he belonged:
Provided that if such a person is or becomes eligible, at any time, under the rules for the time being
governing the Service to which he belonged, to a pension higher than the said sum of fifteen
thousand rupees, he shall be eligible to draw, as pension, the said higher amount.

(3) A person who, immediately before the date of assuming office as the Comptroller
and Auditor General, was in receipt of, or, had become eligible for receiving, a pension in respect of
any previous service under Government, shall, on demitting office as the Comptroller and Auditor
General, be eligible to a pension of fifteen thousand rupees per annum which sum shall include the
aggregate of all pensions payable to him and the commuted portion, if any, of his pension, and the
pension equivalent of the retirement gratuity, if any, which may have been admissible to him
under the rules for the time being applicable to the Service to which he belonged:

Provided that if such a person is or becomes eligible, at any time, under the rules for the time being
governing the service to which he belonged, to a pension higher than the said sum of fifteen
thousand rupees, on he shall be eligible to draw, as pension, the said higher amount.

(4) Any other person who is appointed as the Comptroller and Auditor General shall,
on demitting the said office, be eligible to a pension of fifteen thousand rupees per annum.

(5) The person holding office immediately before the commencement of this Act as
the Comptroller 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 not come into force or at the rate specified
in this section.

(6) A person who 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 rupees
per annum for each completed year of his service as the Comptroller and Auditor General:
Provided that 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 with the amount of
pension including the commuted portion, if any, of his pension, and the pension equivalent of
the retirement gratuity if any which may have been admissible to him under the rules for the
time being applicable to the Service to which he belonged immediately before he assumed office
as the Comptroller and Auditor General, shall not exceed fifteen thousand rupees per annum or
the higher pension referred to in proviso to sub-section (2) or sub-section (3), as the case may
be.

(6A) Notwithstanding, anything contained in the foregoing provisions of this section a

person referred to in sub-section (1) who demits office (whether in any manner specified in sub-
section (8) or by resignation) as the Comptroller and Auditor General after the commencement
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of the Comptroller and Auditor General's (Duties, Powers & Conditions of Service) Amendment
Act, 1984, shall, on such demission, be entitled to: -

(a) the pension to which he would have been entitled under the rules of the Service to which
he belonged by reckoning his service as the Comptroller and Auditor General as
continuing approved service counting for pension in such Service; and
(b) a special pension of seven hundred rupees per annum in respect of each completed year
of service as the Comptroller and Auditor General.

(6B) Notwithstanding anything contained in the foregoing provisions of this section, a

person referred to in sub-section (3) who demits office (whether in any manner specified in sub-
section (8) or by resignation) as the Comptroller and Auditor General after the commencement
of the Comptroller and Auditor General's (Duties, Powers & Conditions of Service)
Amendment Act, 1984, shall, on such demission be entitled to:

(a) the pension payable to him in respect of any previous service under Government; and
(b) a special pension of seven hundred rupees per annum in respect of each completed year
of service as the Comptroller and Auditor General.

(6C) Notwithstanding anything contained in the foregoing provisions of this section, a

person who demits office (whether in any manner specified in sub-section 8 (or by resignation)
as the Comptroller and Auditor General after the commencement of the Comptroller and
Auditor General's (Duties, Powers & Conditions of Service) Amendment Act, 1987 shall, on
such-demission, be entitled to-

(a) a pension which is equal to the pension payable to a Judge of the Supreme Court,-
(i) if such person is a person referred to in sub-section (1) or sub-section (3), in
accordance with the provisions of part III of the Schedule to the Supreme Court
Judges (Conditions of Services) Act, 1958 (41 of 1958) (hereafter in this Act
referred to as the Supreme Court Judges Act), as amended from time to time.
(ii) If such person is a person referred to in subsection (4), in accordance with the
provisions of Part I of the Schedule to the Supreme Court Judges Act, as
amended from time to time.

(b) Such pension (including commutation of pension), family pension and gratuity as are
admissible to a Judge of Supreme Court under the Supreme Court Judges Act and the
rules made thereunder, as amended from time to time.

(6D) Notwithstanding anything contained in the foregoing provisions of this section, a

person who demitted office (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 of
December, 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 and Auditor General is not
eligible to any pension under this section but is eligible to a pension under the rules for the time
being applicable to the Service to which he belonged immediately before he assumed office as
the Comptroller and Auditor General he shall, notwithstanding anything contained in this
section, be eligible to draw such pension as is admissible to him under the said rules.

(8) Except where he demits office by resignation, a person holding office of the
Comptroller and Auditor General shall be deemed, for the purposes of this Act, to have
demitted such office as such if, and only if-
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(a) He has completed the term of office specified in section 4, or
(b) He has attained the age of sixty-five years, or
(c) His demission of office is medically certified to be necessitated by ill-health.

7. Omitted.

Right to Subscribe to General Provident Fund

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

Other Conditions of Service

9. Save as otherwise provided in this Act, the conditions of service relating to travelling
allowance, provision of rent free residence and exemption from payment of income-tax on the
value of such rent-free residence, conveyance facilities, sumptuary allowance, medical facilities
and such other conditions of service as are for the time being applicable to a Judge of the
Supreme Court under Chapter IV of the Supreme Court Judges Act, and the rules are made
thereunder, shall, so far as may be, apply to a serving or retired Comptroller and Auditor
General as the case may be.
Provided that nothing in this section shall have effect so as to give a person, who
immediately before the date of assuming office as the Comptroller and Auditor General, was in
the service of Govt. less favourable terms in respect of any of the matters aforesaid than those to
which he would be entitled as a member of the Service to which he belonged, his service as
Comptroller and Auditor General being treated for the purpose of this proviso as continuing
service in the Service to which he belonged.

CHAPTER - III

DUTIES AND POWERS OF THE COMPTROLLER AND AUDITOR

GENERAL

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 account 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:

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 (either at once or gradually by the issue of several orders);
or
(ii) the accounts of any particular services or departments of the Union.

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 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.

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.

Comptroller and Auditor General to prepare and submit accounts to the President,
Governors of States and Administrators of Union Territories having Legislative Assemblies.

11. 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.
Comptroller and Auditor General to give information and render assistance to the Union
and States.

12. 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
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assistance in the preparation of their annual financial statements as they may reasonably ask for
General Provisions Relating to Audit .

13. It shall be the duty of the Comptroller and Auditor General-

(a) to audit all expenditure from the Consolidated Fund of India and of each State and of
each Union territory having a Legislative Assembly and to ascertain whether the moneys shown
in the accounts as having been disbursed were legally available for and applicable to the service
or purpose to which they have been applied or charged and whether the expenditure conforms to
the authority which governs it.

(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-sheets 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. Audit of receipts and
expenditure of bodies or authorities substantially financed from Union or State Revenues.

14 (1) Where any body or authority is substantially financed by grants or loans from the
Consolidated Fund of India or of any State or of 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 than
rupees twenty-five lakhs and the amount of such grant or loan is not less than seventy-five
percent of the total expenditure of that body or authority, such body or authority shall be
deemed, for the purposes of this sub-section, to be substantially financed by such grants or loans
as the case may be.

(2) Notwithstanding anything contained in sub-section the Comptroller and Auditor

General may, with the previous approval of the President or the Governor of a State or the
Administrator of a Union territory having a Legislative Assembly, as the case may be, audit all
receipts and expenditure of any body or authority where the grants or loans to such body or
authority from the Consolidated Fund of India or of any State or of any Union Territory having
a Legislative Assembly, as the case may, be in a financial year is not less than rupees one crore.

(3) Where the receipts and expenditure of any body or authority are by virtue of the
fulfillment of the, conditions specified in sub-section (1) or sub-section (2) audited by the
Comptroller and Auditor General in a financial year, he shall continue to audit the receipts and
expenditure of that body or authority for a further period of two years notwithstanding that the
conditions specified in sub-section (1) or sub-section (2) are not fulfilled during any of the two
subsequent years.

Functions of Comptroller and Auditor General in the case of Grants or Loans given to
other Authorities or Bodies

15. (1) Where any grant or loan is given for any specific purpose from the Consolidated
Fund of India or of any State or of any Union Territory having a Legislative Assembly to any
authority or body, not being a foreign State or international organization, the Comptroller and
Auditor General shall scrutinize the procedures by which the sanctioning authority satisfies
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itself as to the fulfillment 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 the Administrator of a Union
Territory having a Legislative Assembly, as the case may be, may, where he is of opinion that it is
necessary so to do in the public interest, by order, relieve the Comptroller and Auditor General,
after consultation with him, from making any such scrutiny in respect of any body or authority
receiving such grant or loan.
(2) Except where he is authorized so to do by the President, the Governor of a State or
the Administrator of 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.

Audit of Receipts of Union or of States

16. It shall be the duty of the Comptroller and Auditor General to audit all receipts which are
payable into the Consolidated Fund of India and of each State and of each Union Territory
having a Legislative Assembly and to satisfy himself that the rules and procedures in that behalf
are designed to secure an effective check on the assessment, collection and proper allocation of
revenue and are being duly observed and to make for this purpose such examination of the
accounts as he thinks fit and report thereon.

Audit of Accounts of Stores and Stock

17. The Comptroller and Auditor General shall have authority to audit and report on the
accounts of stores and stock kept in any Office or Department of the Union or of a State. Powers
of Comptroller and Auditor General in connection with audit of accounts

18. (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 an 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 inspected 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.
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Audit of Government Companies and Corporations

19. (1) The duties and powers of the Comptroller and Auditor General in relation to the audit
of the accounts of Government Companies shall be performed and exercised by him in
accordance with the provisions of the Companies Act, 1956 (1 of 1956).

(2) The duties and powers of the Comptroller and Auditor General in relation to the
audit of the accounts of Corporations (not being Companies) established by or under law made
by Parliament shall be performed and exercised by him in accordance with the provisions of the
respective legislations.

(3) The Governor of a State or the Administrator of a Union Territory having a

Legislative Assembly may, where he is of opinion that it is necessary in the public interest so to
do, request the Comptroller and Auditor General to audit the accounts of a Corporation
established by law made by the Legislature of the State or of the Union Territory, as the case
may be, and where such request has been made, the Comptroller and Auditor General shall audit
the accounts of such Corporation and shall have, for the purposes of such audit, right of access
to the books and accounts of such Corporation:

Provided that no such request shall be made except after consultation with the
Comptroller, and Auditor General and except after giving reasonable opportunity to the
corporation to make representations with regard to the proposal for such audit.

Laying of Reports in relation to Accounts of Government Companies and Corporations

19A. (1) The Reports of the Comptroller and Auditor General, in relation to audit of accounts
of a Government Company or a Corporation referred to in Section 19, shall be submitted to the
Government or Governments concerned.

(2) The Central Government shall cause every report received by it under Sub-
section (1) to be laid, as soon as may be after it is received, before each House of Parliament.

(3) The State Government shall cause every report received by it under sub-section
(1) to be laid, as soon as may be after it is received, before the Legislature of the State.

Explanation
For the purposes of this section "Government” or "State Government" in relation to a
Union Territory having a Legislative Assembly, means the Administrator of the Union territory.

Audit of Accounts of certain Authorities or Bodies

20. (1) Save as otherwise provided in Section 19, where the audit of the accounts of any
body or authority has not been entrusted to the Comptroller and Auditor General by or under
any law made by Parliament, he shall, if requested so to do by the President, or the Governor of
a State or the Administrator of a Union Territory having a Legislative Assembly, as the case
may be, undertake the audit of the accounts of such body or authority on such terms and
conditions as may be agreed upon between him and the concerned Government and shall have,
for the purposes of such audit, right of access to the books and accounts of that body or
authority:

Provided that no such request shall be made except after consultation with the
Comptroller and Auditor General.
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 (2) The Comptroller and Auditor General may propose 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, that he may authorized to undertake the audit of accounts of any body or
authority, the audit of the account of which has not been entrusted to him by law, if he is of
opinion that such audit is necessary because a substantial amount has been invested in, or
advanced to, such body or authority by the Central or State Government or by the Government
of a Union territory having a Legislative Assembly, and on such request being made, the
President or the Governor or, the Administrator, as the case may be, may empower the
Comptroller and Auditor-General to undertake the audit of the accounts of such body or
authority.
The audit referred to in Sub-Section (1) or Sub-Section (2) shall not be entrusted to the
Comptroller and Auditor General except where the President or the Governor of a State or the
Administrator of a Union territory having a Legislative Assembly, as the case may be, is
satisfied that it is expedient so to do in public interest and except after giving a reasonable
opportunity to the concerned body or authority to make representations with regard to the
proposal for such audit.

CHAPTER IV
MISCELLANEOUS
Delegation of Power of Comptroller and Auditor-General

21. 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
authorized 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 authorized 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.

Power to make Rules

22. (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 Treasuries, Offices
and Departments rendering accounts to audit and accounts offices.
(b) The manner in which the accounts of 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.
(d) 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.
(e) Any other matter which is required to be or may be prescribed by rules.

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 (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 in two or more successive sessions, and if, before the
expiry of 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 rules 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.

Power to make Regulations

23. The Comptroller and Auditor General is hereby authorized to make regulations for
carrying into effect the provisions of this Act in so far as they related 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.

Power to dispense with detailed Audit

24. The Comptroller and Auditor General is hereby authorized 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.

Repeal

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

Removal of Doubts

26. For 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 there under.

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