APPENDIX 3

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Sections 10, 11 and 22 of the C&AG's (Duties, Powers and Conditions of Service) Act, 1971, and orders issued by the President in exercise of the powers conferred by sub-section 1 of section 10 and first proviso to section 11 thereof

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;

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 with the previous approval of the President and after consultation with 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 subsection (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.

Section 11—Comptroller and Auditor General to prepare and submit accounts to the President, Governors of State and Administrators of Union Territories having Legislative Assemblies

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 Administrators 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.

Section 22— Power to make rules

(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 the 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;

(c)     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;

(d)     any other matter which is required to be, or may be, prescribed by rules.

(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 rule 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.

Orders issued by the PRESIDENT of India in exercise of the powers conferred by the first proviso to sub-section (1) of Section 10 and first proviso to section 11 of the C.A.G.'s (Duties, Powers and Conditions of Service) Act, 1971.

I.     Copy of Order No. F. l (15)-B (A/cs) /76 dated 6th March, 1976 Issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of the Ministry of Industry , and Civil Supplies, the Ministry of Tourism and Civil Aviation and the Ministry of Communications, other than the Directorate of Posts and Telegraphs.

 2.     This Order shall come into force on the 1st day of April, 1976.

II.     Copy of Order No. 1 (15)-B (A/cs) /76 dated 6th March, 1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of the Postal Wing and Civil Engineering Wing of the Department of Posts and Telegraphs of the Ministry of Communications.

2.     This Order shall come into force on the 1st day of April, 1976.

III.     Copy of Order No. l (15)-B (A/cs) /76 dated 3-6-1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 2971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of—

(a) The Ministry of Agriculture and Irrigation,

(b) The Ministry of Chemicals and Fertilizers,

(c) The Ministry of Commerce,

(d) The Ministry of Energy,

(e) The Ministry of Petroleum,

(f) The Ministry of Shipping and Transport,

(g) The Ministry of Steel and Mines,

(h) The Ministry of Supply and Rehabilitation, and

(i) The Ministry of Works and Housing.

2.     This Order shall come into force on the 1st day of July, 1976.

IV.     Copy of Order No. F. l (15)-B (A/cs) /76 dt. 26-8-1976 issued by the Government of India Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General of India from the responsibility for compiling the accounts of-

1. President's Secretariat.

2. Vice-President's Secretariat.

3. Prime Minister's Secretariat.

4. Cabinet Secretariat, including Department of Personnel and Administrative Reforms and Department of Cabinet Affairs.

5. Department of Parliamentary Affairs.

6. Department of Atomic Energy.

7. Department of Electronics.

8. Department of Science and Technology.

9. Department of Space.

10. Ministry of Education, Social Welfare and Culture.

11. Ministry of Law, Justice and Company Affairs.

12. Ministry of Health and Family Planning.

13. Ministry of Labour.

14. Ministry of Information and Broadcasting.

15. Ministry of External Affairs.

16. Ministry of Defence.

17. Ministry of Planning including Planning Commission.

18. Union Public Service Commission.

19. Election Commission of India.

20. Supreme Court of India.

21. Central Vigilance Commission.

2.     This Order shall come into force on the 1st day of October, 1976.

V.     Copy of Order No. P. l (15)-B (A/cs) 76 dt. 8-9-1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the account of—

(a) the Ministry of Finance, except those relating to 

(i) pensions; and

(ii) the Indian Audit and Accounts Department;

(b) the Ministry of Home Affairs, except those relating to

(i) such of the Union Territories whose accounts are; on the date of the issue of this Order, being compiled by the Comptroller and Auditor General; and

(ii) pensions to freedom fighters and pensions in lieu of resumed Jagirs, lands etc.; and

(c) the Department of Revenue and Banking except those relating to taxes, duties and other receipts and deposits realised under any law for the time being in force and administered by the Department of Revenue and Banking including the Central Board of Direct Taxes and the Central Board of Excise and Customs.

2.     This Order shall come into force on the 1st day of October, 1976.

VI.     Copy of Order No. F. l (15)-B (A/cs) /76 dated 15th March, 1977 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial modification of the order of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976, the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility of compiling the accounts relating to taxes, duties and other receipts and deposits realised or refunded under any law for the time being in force and administered by the Department of Revenue and Banking including the Central Board of Direct Taxes and the Central Board of Excise and Customs.

2.     This Order shall come into force on the 1st day of April, 1977.

VII.     Copy of Order No. F. l (15)-B (A/cs) /76 dated 22-3-77 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subjection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial modification of the Order of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976 and in continuation of the Order of the Government of India in the Ministry of Finance (Department of Economic Affiars) No. F. l (15)-B (A/cs) /76 dated 15th March, 1977, the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling—

(i) the accounts of the Union Territory of Delhi, and

(ii) the accounts in respect of Central Government pensions, pensions to freedom fighters and pensions in lieu of resumed Jagirs, Lands, etc. payable or recoverable in the said Union Territory.

2.     This Order shall come into force on the 1st day of April, 1977.

VIII.     Copy of Order No. l (12)-B (A/cs) /78 dated 20th June, 1978 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971) the President, after consultation with the Comptroller and Auditor General hereby relieves the Comptroller and Auditor General from the responsibility for the preparation in each year of the accounts showing under the respective heads the annual receipts and disbursements for the purpose of the Union.

This Order shall be applicable to the accounts relating to the year 1977-78 onwards.

IX.     Copy of Order No. F. l (3)-B (A/cs) /80 dated the 13th March, 1980 issued by the Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971) and in continuation of the order of the Government of India in the Ministry of Finance (Department of Economic Affairs) F. 1 (15)-B (A/cs) /76 dated the 22nd March 1977, the President after consultation with Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling-

(i) the accounts of the Union Territory of the Andaman and Nicobar Islands; and

(ii) the accounts in respect of Central Government pensions, pensions to freedom fighters and pensions in lieu of resumed Jagirs, Lands etc. payable or recoverable in the said Union Territory.

2. This order shall come into force on 1st day of June, 1980.