 bill no 120 of 1981 the comptroller and auditor-general's (duties, powers and conditions of service) amendment bill, 1007 a billfurther to amend the comptroller and auditor-general's (duti~s, powers and conditions of service) act, 1971 be it enacted by parliament in the thirty-eighth year of the republic of india as follows:-short title 1 this act may be called the comptroller and auditor-general's (duties, powers and conditions of ~rvice) amendment act, 1987 5 2 in the comptroller and auditor--general's (duties, powers and s6 of 1971 conditions of service) act, 1971 - (hereinafter referred to as the principal act) i in section 6,-amendment of section 6 (a) in sub-sections (6a) and (6b), the provisos shall be omitted, and shall be deemed to have been omitted with effect from the 1st 10 day of january, 1986; (b) after sub-section (6b) , the following sub-section shall be i inserted, namely:-"(6c) notwithstanding anything contained in the foregoing provisions of this section, a person who demits office [whether, in ally manner specified in sub-section (8) or by resignation] as the comptrouer and auditor-general after the commencement of the comptroller and auditor-general's (duties, powers and conditions of service) amendment act, 1987, shall, on such demission, be entitled to-5 (a) a pension which is equal to the pension payable to a judge of the supn'me court,-(i) if such person is a person referred to in sub-section (1) or sub-sedion (3), in accordance with the provisions of part m of the schedule to the supreme court 10 judges (conditions of service) act, 1958 (hereafter in 41 of 1958 this act referred to as the supreme court judges act), as amended from time to time; and (ii) if such person is a person referred to in subsection (4), in accordance with the provisions of part i 15 of the schedule to the supreme court judges act as amended from time to time; (b) such pension including commutation of pension), fami~ pension and gratuity as are admissible to a judge of supreme court under the supreme court judges act and the 20 rules made thereunder, as amended from time to time 3 section 7 of the principal act shall be omitted omissiod of section 7 4 in section 9 of the principal act, for the opening paragraph, the following shall be substituted, namely:-amendmentol aection9 "save as otherwise provided in this act, the conditions of ser- 25 vice relating to travelling allowance, provision of rent-free residence and exemption from payment of income-tax on the value of such rent-free residence, conveyance facilities, swnptuary allowance, medical facilities and such other conditions of service as are for the time being applicable to a judge of the supreme court imder chapter 30 iv of the supreme court judges act, and the rules made thereunder, shall, so far as may be, apply to a serving or retired comptroller and auditor-general, as the case may be;"  statement of objects and reasonsarticle 148 (1) of the constitution provi~s that there shall be a comptroller and auditor-general of india who shall be appointed by the president by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a judge of the supreme court under clause (3) of the $laid article, the salary and other conditions of service of the comptroller and auditor-general shall be such as may be determined by parliament by law in pursuance of this provision the comptroller and auditor-general's (duties, powers and conditions of service) act 1971 was passed by parliament in 1971 under this act the comptroller and auditor-general is entitled to receive the 'same salary as a judge of the supreme court while his other conditions of service relating to pension contribution to }:rovident fund, etc, have been determined by the provisions of that act 2 the constitution has given great importance to the office of the comptroller and auditor-general there is parity of status between the comptroller and auditor-general and the supreme court judge in many cases the status of the office of the comptroller and auditor-general is unique in our federal set up he being a common functionary for both the union and the states it is, therefore, necessary and proper that the comptroller and auditor-general is given the same conditions of ~ervice and facilities as are provided to a judge of the supreme court other than the tenure and the leave facilities 3 the bill seeks to achieve the above objects new delm; the 12th november, 1987 n d tiwari  financial memorandumclause 2 of n~e bill seeks to amend section 6 of the act by omitting the provisos to s'ub-sections (6a) and (6b) with effect from the 1st january, 1986 and also to insert a new sub-sec1ion (6c) therein the effect of the omission of the provisos is to remove the <:)ching of the maximum pension of r::; 20,400 per annum in respect of pension payable with effect from 1-1-1986 to a comptroller and auditor-general who bas retired after the co!"1mencement of the comptroller and auditor-gener~l's (duties power and conditions of service) amendment act, 1984 the new sub-sectic'll (6c) seeks to extend the pensionary benefits as admissible to a judge of the supreme court under the supreme court judges (conditions of s~!'vice) act, 1958 to a comptroller and auditor-general on re+irl~m('nt the maxirnt'm pension payable to a retired judge of the supreme court ::;s p::-ovided in that act is presently rs 54,000 per annum the omission of the ceiling of rs 20,400 from 1-1-1986 is estimated ~o involve an ac'r!itional expenditure of rs 24,900 per annum in respect of one comptroller and auditor-general who has retired and is surviving a comptroller and auditor-general who retires after the commencement of ~he proposed amendment will become entitled to a maximum additional pension of rs 33,600 per annum clause 4 of the bin seeks to extend certain other conditions of service admissible to a judge of the supreme court (o~her than leave and tenure) such as rent-free accomrno:iation free furniture at residence, electricity and water chat'~s staff car sumptuary allowance, etc, to the comptroller and auditor-general the additional recurring expenditure on these perquisites is estimated to be rs 30 000 per annum and the additional nf')n-recurring expenrliture is estimated to be rs 38,500 the other conditions of service which are now extende:i to the comptroller and auditor-general will also include leave travel concession as admissible to a judge of the supreme court it is, however, not possible to quantify the exact additional expenditure involved on this account nt this stage the bill will not involve any i)the!' ~xpenditure, either ~curring or non-recurring  annexure extracts from the comptroller and auditorgeneral's (duties, powers and condmo:is of service) act, 1971 '(56 of 1971) -   -  6 (1)   -  - pension (6a) notwithstanding anything contained in the foregoing provisions of this section, a person referred to in sub-section (1) who demits omce [whether in any manner specified in sub-section (8) or by resignation] as the comptroller and auditor-general after the comme~ment of the cgmptroller and aucitor-general's (duties, powers and conditi()nscif service) amendment act, 1984, shall, on such demis'ion, be entitled 1;0-2 of 1984 (a) the pension to which he would have been entitled under the rule~ of the ~ervice to which he belonged by reckoning his een'ice 1"; the ccmp!roller and auditor-general as continuing approved service counting for pension in such service; and (b) a special pension of seven hundred rupees per annum in resped of e::jch c(lmpleted year of service as the comptroller and auditor-general provined that the ap,grerrate of the amount'l payable to him under c1~wse (n) and clause (0) of this sub-section shall in no case exceed a sum of twenty thollc:;'lnd and four hundred rupees per annum 2 of 1984 (6b) notwithstandinr,- anything confruned in the foregoing provisions of this section )'t ner-son refel'rf>(~ to in sub-section (1) who demit's office rwhether in :my manner specinl"d in sub-section (8) or by resignation] as th~ comntroller ilnd auciitor-general after the commencement of the ('omntrl'111f>r :mr! aurlitor-genertll's (duties, powers and conditions o"! service) amendment act, 1984 shall, on such demission, be entitled to-'(iil the pension payabjq to him in respect of any previous service under government; and (b)' a snecial pension ('if seven hundred rupees per annum in resnect of each completen year of service as the comptroller and auditor-general: i i provider! that the art~l'ef'!ate of the ilmoun~ nayable to him under clause '(iff) :mri clal1'le (0) of thic; sub-section shall in no case exceed it s11m o~ twpntv tho11s:lnrl anr! four hundred rupees per anntim ilnd such snm 'shall i,duoe the a~p,te~ate of all other nensiom'l, if any, payable to him 8nr1 the commuterl portion, if any, of his pension, commu tation of pension 7 the civil pensions (commutation) rules for the time being in force shall, with such adaptations as may be made therein by the president, apply to a person who- had held office 3! the comptroller and auditor-general ;  ,   ~ - - - - - other condi· tiona of eervice 9 save as otherwise expressly provided in this act, the other conditions of service of a person holding office as the comptroller and auditor-general including his emoluments during any period of duty out of india and his travelling allowance while travelling on duty, shall be determined by the rules for the time being applicable to a member of the indian administrative service holding the rank of secretary to the government of india: provided that nothing in this section shall have effect so lib to give a person, who immediately before the date of assuming office as the comptroller and auditor-general, was in the service of government, less favourable terms in respect of any of the matters aforesaid than those to which he would be entitled as a member of the service to which he belonged, his service as comptroller and auditor-general being trea~ for the purpose of this proviso as continuing service in the service to which he belonged  -  a billfurther to amend the comptroller cld auditor-generaj's (duties!, powers and conditions of service) act, 1971 