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 (either 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:]
2[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.
Notes:
1. Subs. by Act 58 of 1976, s. 2, for the first proviso (w.e.f. 1-3-1976).
2. Subs. by Act 58 of 1976, s. 2, for "Provided further" (w.e.f. 1-3-1976).