https://www.taxtmi.com/caselaws?id=217694 Article 149 permits Parliament to define the Comptroller and Auditor General's duties and powers, and section 16 of the 1971 Act authorises audit of receipts and examination of accounts to secure effective checks on assessment, collection and allocation of revenue. On that basis, examination of economy, efficiency and effectiveness in the use of public resources was treated as part of the statutory audit framework, rather than an extra-statutory function. Article 151 was also relied on to show that audit reports are placed before the Legislature for scrutiny. The Regulations on Audit and Accounts, 2007 were held intra vires, and the challenge to power to issue performance audit reports failed. en-us Mon, 01 Oct 2012 00:00:00 +0530 Mon, 10 Apr 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217694 Article 149 permits Parliament to define the Comptroller and Auditor General's duties and powers, and section 16 of the 1971 Act authorises audit of receipts and examination of accounts to secure effective checks on assessment, collection and allocation of revenue. On that basis, examination of economy, efficiency and effectiveness in the use of public resources was treated as part of the statutory audit framework, rather than an extra-statutory function. Article 151 was also relied on to show that audit reports are placed before the Legislature for scrutiny. The Regulations on Audit and Accounts, 2007 were held intra vires, and the challenge to power to issue performance audit reports failed. Case-Laws Indian Laws Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217694