Para 1.1.18 — MSO

1.1.18 Section 21 of the Act authorises the Comptroller and Auditor General to delegate any power exercisable by him under the provisions of the Act, or any other law, to any officer of his department, by general or special order. However, except during his absence on leave or otherwise, no officer shall be authorized to submit on behalf of the Comptroller and Auditor General any report which he is required under the Constitution or the Government of Union Territories Act, 1963, to submit to the President or the Governor of a State or the Administrator of a Union Territory.