The Comptroller Auditor-Generals (Duties, Powers and Conditions of Service) Act, 1971

This Act may be called the Comptroller and Auditor-General's (Duties, Powers andConditions of Service) Act, 1971.

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 accountduring a financial year, to the several items specified in the law made in accordance with theprovisions of the Constitution or of the Government of Union Territories Act, 1963 (20 of 1963), forthe appropriation of moneys out of the Consolidated Fund of India or of a State, or of a Unionterritory having a Legislative Assembly, as the case may be; (c) "Comptroller and Auditor-General" means the Comptroller and Auditor-General of Indiaappointed 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.

There shall be paid to the Comptroller and Auditor-General a salary which is equal to thesalary of the Judge of the Supreme Court: Provided that if a person who, immediately before the date of assuming office as the Comptroller andAuditor-General, was in receipt of, or, being eligible so to do, had elected to draw, a pension (other than adisability or wound pension) in respect of any previous service under the Government of the Union or anyof its predecessor Governments, or under the Government of a State or any of its predecessorGovernments, 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 inrespect of such previous service, the commuted value thereof, by the amount of that portion of thepension;1*** 2* * * * *

The Comptroller and Auditor-General shall hold office for a term of six yearsfrom 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 sixyears, 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, resignhis office. Explanation.--For the purpose of this section, the term of six years in respect of the Comptroller andAuditor-General holding office immediately before the commencement of this Act, shall be computedfrom the date on which he had assumed office.

(1) A person who, immediately before the date of assuming office as the Comptroller andAuditor-General, was in the service of Government may be granted during his tenure of office but notthereafter, leave in accordance with the rules for the time being applicable to the Service to which hebelonged before such date and he shall be entitled to carry forward the amount of leave standing at hiscredit 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 leavein accordance with such rules as are for the time being applicable to a member of the IndianAdministrative Service. (3) The power to grant or refuse leave to the Comptroller and Auditor-General and to revoke orcurtail leave granted to him, shall vest in the President.