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Judgment Search Results Home > Cases Phrase: comptroller and auditor generals duties powers and conditions of service act 1971 Page 1 of about 156 results (0.116 seconds)

Mar 24 2009 (HC)

Raghunath Shankar Kelkar Vs. Union of India (Uoi) Through Cabinet Secr ...

Court : Mumbai

Reported in : 2009(5)BomCR360; 2009(111)BomLR1569; [2009]92SCL28(Bom)

..... of service) act, 1971 the scope and extent of audit is determined by the comptroller and auditor general. the comptroller and auditor general reports his findings to parliament by submitting audit reports under article 151 of the constitution. the reserve bank of ..... and conditions ..... comptroller and auditor general in which it has been stated that receipts and disbursements under the market stabilization scheme are duly budgeted in the receipt and expenditure budget which is subject to parliamentary control. the account of the ministry of finance and appropriation account of the government of india are audited at 'regular frequency' by the comptroller and auditor general. under section 23 of the comptroller and auditor general (duties, powers .....

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Sep 15 1993 (HC)

Shailesh Textile Industries Vs. the Chief Controlling Revenue Authorit ...

Court : Gujarat

Reported in : AIR1994Guj153

..... was produced before the collector or the date on which the collector came to know that the instrument was not duly stamped. there is no provision either under the comptroller and auditor general (duties, powers and conditions of service) act, 1971 or bombay stamp act, 1958 enjoining upon the auditor general to send a copy of audit report to the collector of stamps. under the circumstances, the date of the report of ..... on a stamp of rs. 5,500/- and registered with the office of sub-registrar, surat on december 9, 1974 itself. the accountant general of gujarat as per the powers vested in him under section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971, conducted audit of the office of sub-registrar, surat for the period commencing from january, 1974 to december, 1974. the accountant ..... general, gujarat drew-up the report dated february 12, 1976, which contain 7 paragraphs involving objections with regard to 91 documents. the inspector general of registration at ahmedabad, who is head .....

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Sep 26 2005 (SC)

T.N. Godavarman Thirumulpad Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR2005SC4256; (2005)6CompLJ158(SC); JT2005(8)SC588; (2006)1SCC1

..... fund of india or consolidated fund of the state or to public funds, as the case may be. reference has also been made to the provisions of the comptroller and auditor-general (duties, powers and conditions of service) act, 1971 (for short, the 'cag act') and the submission is that no provision under the notification shows that the account can be subjected to audit under the cag ..... act. the contention, in short, is that constitutionally it is not permissible to any person or authority to hold funds collect on behalf of the government. this is basis ..... required to be paid into the public account of india or the public account of the state, as the case may be.chapter iii of cag act deals with duties and powers of the comptroller and auditor-general. section 10 thereof deals with compilation of accounts of union and the states by cag. under section 11, the cag is required to prepare and ..... 2(iii).(iv) the campa shall get the annual accounts audited internally as well as externally through chartered accountant(s) who are on the panel of the comptroller and auditor-general of india and the auditor(s) shall be selected on the approval of the governing body.6.4 disbursement of funds:(i) the money received for compensatory afforestation, additional compensatory afforestation .....

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Oct 07 2010 (HC)

Indian Olympic Association Vs Veeresh Malik and ors.

Court : Delhi

..... that act reads what is meant by a body being "substantially financed" in the following terms: "explanation: where the grant or loan to a ..... this regard. thus, the applicability of the act is impinged as an unfeasible proposition, besides being unwarranted on a plain construction of its provisions. the games committee also submits that the expression "substantially financed" should in any case be construed as provided under section 14 of the comptroller and auditor generals (duties, powers and conditions of service) act, 1971 (hereafter called "the cag act"). the explanation to section 14 (1) of ..... account and directly remitted to the service provider/hotel etc. as regards coaching camps, the central government reimburses the concerned national sports federations for the expenses incurred, or directly makes payments to the players. all funds received from or disbursed by the central government are duly accounted for and subject to scrutiny by the comptroller and auditor general of india, who addresses the public .....

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Oct 30 2015 (HC)

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

..... rajiv sahai endlaw, j. 1. the common questions involved in these proceedings which have been heard together are:- (i) whether under section 20(1) of the comptroller and auditor generals(duties, powers and conditions of service) act, 1971 (cag act) the comptroller and auditor general of india (cag) can be requested to undertake the audit of the accounts of the distribution companies (discoms), entrusted with the work of distribution and retail of electricity in ..... relation to the audit of the accounts of government companies shall be performed and exercised by him in accordance with the provisions of the companies act, 1956. (2) the duties and powers of the comptroller and auditor-general in relation to the audit of the accounts of corporations (not being companies) established by or under law made by parliament shall be performed and exercised by him ..... accounts of stores and stock kept in any office or department of the union or of a state. section 18 - powers of comptroller and auditor-general in connection with audit of accounts (1) the comptroller and auditor-general shall, in connection with the performance of his duties under this act, have authority- (a) to inspect any office of accounts under the control of the union or of a state .....

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Jan 31 2013 (HC)

Tolani Education Society Vs. Deputy Director of Income-tax (Exemptions ...

Court : Mumbai

..... substantially funded by government, the institution must receive at least 75% of its receipts from government grants. reliance for this inference has been placed on the provisions of the comptroller and auditor general (duties, powers and conditions of service) act, 1971. the petitioner is in appeal for assessment year 2008-09 before the c.i.t. (a). for assessment year 2009-10, the benefit of the exemption under ..... for the purchase of library books and the improvement of infrastructure. with the advancement of technology, no college or institution can afford to remain stagnant. the income-tax act 1961 does not condition the grant of an exemption under section 10(23c) on the requirement that a college must maintain the status-quo, as it were, in regard to its knowledge ..... is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under section 10(23c). imposing such a condition which is not contained in the statute would lead to a perversion of the basic purpose for which such exemptions have been granted to educational institutions. knowledge in contemporary ..... under section 10(23c)(vi) was rejected inter-alia on the ground that the objects for which the trust existed were of a varied nature and did not fulfill the condition that it must exist solely for the purposes of education. moreover, the trust, had a surplus which had been utilized for the purchase of assets as reflected in the .....

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Jan 06 2014 (HC)

Cellular Operators Asociation of India and ors. Vs. Department of Tele ...

Court : Delhi

..... the dominion of india and of the provinces respectively. 41. section 10, section 13, section 14 and section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971 read as under:- 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 ..... receipts can be said to be the accounts of the central government and thus subject to a revenue audit as per section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971.52. we note that the power of the comptroller and auditor general to conduct a revenue audit of the accounts drawn up by the licensees does not flow from rule 5 of the telecom regulatory authority ..... india, finding flesh and blood from section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971.53. we conclude by holding that neither rule 5 of the telecom regulatory authority of india, service providers (maintenance of books of accounts and other documents) rules, 2002 is ultra vires section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971 nor is section 16 ultra vires article 149 of the .....

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Jan 06 2014 (HC)

Association of Unified Telecom Service Providers O Vs. Uoi and ors.

Court : Delhi

..... the dominion of india and of the provinces respectively. 41. section 10, section 13, section 14 and section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971 read as under:- 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 ..... receipts can be said to be the accounts of the central government and thus subject to a revenue audit as per section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971.52. we note that the power of the comptroller and auditor general to conduct a revenue audit of the accounts drawn up by the licensees does not flow from rule 5 of the telecom regulatory authority ..... india, finding flesh and blood from section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971.53. we conclude by holding that neither rule 5 of the telecom regulatory authority of india, service providers (maintenance of books of accounts and other documents) rules, 2002 is ultra vires section 16 of the comptroller and auditor general (duties, powers and conditions of service) act, 1971 nor is section 16 ultra vires article 149 of the .....

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Dec 08 1995 (HC)

K. Satyanarayanan and ors. Vs. Union of India and ors.

Court : Delhi

Reported in : ILR1996Delhi34

..... the parliament through the comptroller and auditor general of india, the audit of the accounts by the reserve bank of india, the state ..... brought on the regulation and compulsory audit by the comptroller and auditor. general of india as a matter of constitutional obligation. the petitioner also, in the alternative seek for a direction to the ministry of finance and the comptroller and auditor general of india to invoke the procedure of section 20(2) of the comptroller and auditor general (duties, powers and conditions of services) act, 1971, to bring under the financial and auditing scrutiny of ..... dominion of india and provinces respectively. (12) in pursuance to the provisions of the aforesaid two articles parliament enacted the comptroller and auditor general's (duties, powers and conditions of service) act, 1971 (hereinafter referred to as the act no. 56 of 1971), under section 10 of the said act, the comptroller and auditor general has been made responsible for compiling the accounts of union and of each state and under section 11, he is .....

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Jan 05 2016 (HC)

B.S. Yeddyurappa The State of Karnataka, by the Inspector of Police, B ...

Court : Karnataka

..... , shall be charged upon the consolidated fund of india". 32. he is a distinct and independent authority and derives his power and duties from article 149 to 151 of the constitution and his duties, powers and conditions of service are envisaged by the comptroller and auditor general (duties, powers and conditions of service) act 1971. he is the premier institution for carrying out audit and account in respect of government department and government instrumentalities. under ..... section 10 of the act of 1971 (supra) he compiles the accounts of the union and states, prepares the annual account and submits to ..... and those relating to the state sector are laid before the respective legislature, as required under article 151 of the constitution of india. his services are regulated by the comptroller and auditor general of india (duties, powers and conditions of service) act, 1971 (for brevity 'cag (dpc) act). in pursuance of article 149 and 148(3) of the constitution of india, the parliament has enacted "regulations on audit and accounts 2007 .....

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