2012 (10) TMI 632

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....Petitioner(s) Mr. Santosh Pual, Adv., Ms. Mohita Bagai, Adv. for Mr. Harish Pandey, Adv. ORDER   We have heard Mr. Santosh Paul, learned counsel for the petitioner. 2. Learned counsel for the petitioner submits that the Comptroller and Auditor General of India (CAG) has no power to give performance audit report and the Regulations on Audit and Accounts, 2007 (for short "Regulations")....

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....bly and to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed and for this purpose make such examination of the accounts as he thinks fit and report thereon. 4. CAG's function to carry out examinations into economy, efficiency and effectiveness with whic....