the c~mpt~lle,{ ,\i'j[) alldr tvt{-ge~jekal 's ~duties, piomers and cvl~d= ti\jt~s vi: servil;e) a'··iei',,['jl,ent bill, 1 <;~4 lly be la5_  inj;_r2pjl~~£l~nj,~ ~jpbh a 7 l page 2, line 8 ,-aft·er " as" i ns~£1 "the" ---2 page 2 line 23-aftc,!: " as" idssrt "the" 3 page 2, line 40 ,-jor " and and" ~ " and" l\jev~ delhi;  it [f mar ls84 bill no 14 of 1984 the comptroller and auditor-general's (duties, powers and conditions of service) amendment bill, 1984                                          a                                        bill further to amend the comptroller and auditor-general's (duties,             powers and conditions 'df service) act, 1971 be it enacted /by parliament in the thirty-fifth yea~ of the republic of india as fouows:-1 this act may be called the comptroller and auditor-general's short (duties, powe!!'s and conditions of service) amendment act, 1984 title 5 2 in the comptroller and auditor-general's (duties, powers and amend-conditions of service) act 1971 (hereinafter referred to as the ment of 56 of 1971 principal act), in section 6: after sub-section (6), the following subsection 6 sections shall be inserted, namely:-"(6a) notwithstanding anything contamed in the fol'egoing 10 provisions of this section a person referred to in sub-r,'·ction (1) who dcijts otlice [whefber in any iininner specified in sub-section (8) or by resignationj as the comptroller and auditor-general after  the commen«ment of the comptroller and auditor·(ienmli's (duties, powers and conditions of service) amendment act, 1984, shall, on sucll ej,emission, be entitled to-(a) the peli,ion to whicb he would have been entitled undu the rules of the service to which he belonged by reckoning his  senke as tbe comptroller and audilor-gcneral a~ confiouingi apjirond service colmtin~ for pension in su:h service; and ,(b) a sprcial pension of seven hundred mpecs per annum iftl respect of each completr-d year of service as comptroller and auditor·general: provided that the aggregate of the amollnts payable to him under 10 clause (a) and chose :(b) of this sub-section shan in no cas,! exc('ed a  sum of twenty thousand and four hundred rupees per annum (68) notwithstanding aaydalng contained in the foregoing proviiioiis of this seetlon a penon referred to in sub-section (3) who demi~ office rwhether in any manner specified in sub·s~cfi'ld (8) or 15 by reslpatlon] 88 tbe comptroller and auditor-general after the ,  commencement of the comptroller and auditorgeneral's (duties, powers and conditions of service) amendment act 1984, shad, on  ell demission, be entitled ~ (a) the pension payable to him in respect of any previous 20 service under govemment; and (b) a special pemion of seven hundred rupees per annum in srspect of each ccmpleted year of servi('e as comptroller and auditor·general pnmdt!tl that the a~gregate of the amounts pavable to hhn under 25 e1auie (a) and clause (b) of this s~section shall in no case exceed -  ,f twenty thousand and four hundred rupf',"s per annum, and such sum shall include the apregate of an otber pension", if any, payable to him and the commuted portion, if any, of his pension," 3, sectiollj 14 cf the principal act shall be ;renumbered as sub-'section 30 (1) thereof and-amendmentor action 14 (a) in the explonation to sub-section (1) as so renumbered,-(i) for the words "rupees five 1akhs", the words "rupees twenty-five lakhs" shall be 'substituted; (ii) for the words "this section", the words "this sub-section" 35 shall be substituted; (b) after suh-section (1), a's so :renumbered the following subsections shall be inserted, namely:-'  "(2) notwithstanding anything contained in sub-section (1), the comptroller and and auditor-general may' with the previous 40 approval of the president or the governor of a state or the administrator of a union territory having a legh>lative assembly, as the case may be, audit all receipts and expenditure of any bo,dy or authority wh~re the grants or loans to such body or authorlty f~om the, consol1d,ated fund of india or of any state or of any umon ter;rltor~ having a legislative assembly a th 4j case may be in a financial year is not less th'ln rupe'$ on's e, ,   -e crore, (3) where the receipts and expenditure of any body or authority are, by virtue of the fultument of the conditions 8petlfied in sub-section (1) or sub-section (2), audited by the comptroller and auditor-general in' a financial year, he shall continue 5 to audit the receipts and expenditure of that body or authwity for a further period of two years notwithstanding that the conditions specified in 'sub-section (l) or sub-section (2) are not fulfilled during any of the two subsequent years" 4, after section 19 of the principal act, the following section shall be 10 inserted, namely:-insertion ofmw section lea '19a (1) the reports of the comptroller and auditor-gei)el:a1 in relation to the accounts of a government company or a corporation referred to in section 19, shall' be submitted to the government or government's concenwd (2) the central government shall cause every report received by it under sub-section (1) to be laid, as soon as may be after it is received, before each house of parliament layin,of reporta in relation to accounts of government com panies and corporationa (3) the state government shall cause every report received by it under sub-isection (1) to the laid, as soon as may be afterl it is received, before the legislature of the state explanatlion-for the purposes of thi'i) section "goverrunent" or "state government", in relation to a union territory having' a legislative assembly, means the administrator of the union territory'  statement of objects and reasonsthe comptroller and auditor-general's (duties, powers an~ conditions of service) act, 1971 was enacted to determine the condltlons of service of the comptroller and auditor-general and prescribe his dutiea and powers the act was amended' in 1976 mainly for the purpose of making the necessary provision for relieving the comptroller and a~ditor­general from the responsibility for compiling' accounts in the light of the changed circumstances and expe!ience gained from the working of the provisions of the act, it is considet'ed necessary to make certain further amendments 2 while the provisions as to ipension payable to officers of government have been modified, the pension payable to the comptroller and auditor-gener'al remains the same as fixed in 1971 it is accordingly proposed to provide that subject to a maximum of rs 20,400/- per annum, a serving officer appointed as a comptroller and auditor-general will be entitled by way of pension to an amount equal to the aggregate of the pension admis;ible to him in the service to which he belonged by treating his service as comptroller and auditor-general as continued approved service for this purpose and a special pension calculated at the rate of rs 700/- per annum for each completed year of service as comptroller and auditor-general, it is also proposed to provide that subject to the aforesaid maximum of rs 20,400/- per annum, a retired officer appointed as a comptroller and auditor-general will be entitled by way of pension to the aggregate of the pension admissible to him under the rules governing the service to which he belonged and a special pension calculated at the rate of rs 700/- per annum for each completed year of service as comptroller and a uditor-general these revised provisions as to pension will be applicable only in the case of persons demitting office as comptroller and auditor-general (on completing the term or attaining the age of 65 years or on ground of ill health or by' resignation) after the commencement of the proposed legislation (vide clause 2 of the bill) 3 at present, under section 14 of the act, the comptroller and auditor-general is required to audit the receipts and expenditure of a body or authority which is substantiahy financed by grants or loans from the consolidated fund of india or of any state or of any union territory having a legislative assembly according to the explanation to that section, where the grant or loan to a body or authority from the consolidated fund of india or o:e any state or of any such union territory i's not less than rs 5 lakhs and the amount of such grant or loan is not less t~n seventy-five per cent, of the total expenditure of t4at body 'or authonty, such body or author1t,/ is deemed to be substantially financed b~ 'such gran~ or loan it is proposed to enhance the limit specified in thls explanatton from rs 5 lakhs to rd 25 lakhs it is also proposed to provide that the comptroller and auditor-general may, with the approval of the president or govemor or administrator, undertake audit of the receipt and expebditure of a body or authority which is in receipt of government grant or loan of rupees one crore or more in a year, though this may be less than 75 per cent of the total expenditure of that body or authority it is further proposed to provide that where a body or authority comes within the purview of the audit of the comptroliler and auditor-\ general in any year by reason of the tests in the expla'ngtion and new sub-section (2) being complied in its case, the comptroller and auditor-general shall continue to audit the recetpts and expenditw'e of such body or authority for the succeeding two years also even if such body or authority fails to comply with the tests pro\ ided in the said explanation and new sub-section (2) in efther or both of those years (vide clause 3 of the bill) 4 the present opportunity is being availed of to include in the act a provision for the laying of audit reports of the comptroller and auditor-general in relation to the accounts of government companies or corporations referred to in section 19 of the act before parliament or, as the case may be, the legislature of the state concerned (vide clause 4 of the bill)  s the bill seeks to achieve the above objects new delhi,' pranab mukherjee the 27th february, 1984  president's recommendation under article 117 of the constitution of india[copy of letter dated 27 february, 1984 from shri pranab kumar mukherjee, minister of finance to the secretary-general, lok sabha] the president, having been informed of the subject matter of the bill to amend the compt;roller and auditor-general's (dutie's, powers 'and conditions of service) act, 1971, recommends under article 117(1) of the constitution tor the introduction of the billj in and under article 117(3) , of the constitution for the consideration of the bill by lok sabha !clause·2 of the bill proposes to amend section 6 of the act by inserting sutrse<rnbns (6a) and(sb) the proposed sub-section (6a) ·provides that a person, who before his slppointment as comptroller and auditor-general, was in service of government, on demitting offic~ as comptroller and auditor-general, will be entitled to an aggregate pension not exceed  ing rs 20,400/- per annum the proposed sub-section (6b) provides that a person who before assuming office as comptroller and auditor-general was in receipt of pension for previous service under government will be entitled to a special pension of rs 700/- per annum for each completed year of service as comptroller and auditor-general subject to 8 maximum aggregate pension of rs 20,400/- per annum in terms oj the existing sub-section (2) and sub-sectionl (3) of section 6 of the act, the maximum pension admissible to the comptroller and auditor-general is rs 18,000/ per annum the bill if enacted, will, therefore entail on , , the basis of the existing rate of normal service pension, an additional expenditure (charged) of rs 2,400/- per annum from the com;olidated fund of india 2 the bill does not involve any other expenditure whether recurring or non-recurring "  -  annexure extract from the comptroller and auditor-general's (duties, powers and conditions of service) act, 1971(56 of 1971) - - - - - 14 where any body or authority is substantially financed by grants or loans from the consolidated fund of india or of any' state or of any union territory having a legislative assembly, the comptroller and auditor-general sham, subject' to the provision's of any law for the time being in force applicable to the body or authority, as the case may be, audit all receipts and expenditure of that body or authority and to report on the receipts and expenditure audited by him audito! receipts and expenditu:e of bodies or autho-'dties i substantially financed from union or state revenues explanation-where the grant or loan to a body or authority from the consolidated fund of india or of any state or of any union territory having a legislative assembly in a financial year is not less than rupees five lakhs and the amount of such grant or loan is not less than seventyfive p~r cent of the total expenditure of ihat body or authority, such body or authority shall be deemed, for the pullposes of this section, to be substantially financed by such grants or loans, a! the case may be - - - - - -  a billfurther to amend the comptroller and auditor-gene,ral's (duties, pow'era and conditions of service) act, 1971 (shri pranab kumcr mukher;ee, minister of fmance) 