Para 2.2.27 — MSO

2.2.27 In scrutinising rules and orders it should be seen that:

(i) they are not inconsistent with any provisions of the Constitution or of any laws made thereunder;

(ii) they are consistent with the essential requirements of audit and accounts as determined by the Comptroller and Auditor General;

(iii) they do not conflict with the orders of , or rules made by, any higher authority; and

(iv) the authority issuing rules that have not been separately approved by the competent authority is vested with the necessary powers to frame them.