Section 11:
Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of States and Administrators of Union territories having Legislative Assemblies.
The
Comptroller and Auditor-General shall, from the accounts compiled by him or 1[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:
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.]
Notes:
1. Subs. by s. 3, ibid., for "by any other person responsible in that behalf" (w.e.f. 1-3-1976).
2. The provisos ins. by s. 3, ibid. (w.e.f. 1-3-1976).