Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
No: 56 Dated: Dec, 15 1971
THE COMPTROLLER AND AUDITOR-GENERAL’S (DUTIES, POWERS AND CONDITIONS OF SERVICE) ACT, 1971
ACT NO. 56 OF 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 I
PRELIMINARY
1. Short title.—This Act may be called the Comptroller and Auditor-General’s (Duties, Powers and 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.
CHAPTER II
SALARY AND OTHER CONDITIONS OF SERVICE OF THE COMPTROLLER AND AUDITOR-GENERAL
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 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