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Part 9: The Comptroller and Auditor-General

This part included provisions about the Comptroller and Auditor-General.


Part 9: The Comptroller and Auditor-General

Article 191

(l) There shall be a Comptroller and Auditor-General of Pakistan, who shall be appointed by the President.

(2) The terms and conditions of service of the Comptroller and Auditor General shall be determined by Act of the Central Legislature or, until so determined, by rules made by the President.

Article 192

Before he enters upon his office, a Comptroller and Auditor-General shall make before the Chief Justice of the Supreme Court an oath in such form set out in the First Schedule as is applicable to his office.

Article 193

(1) A Comptroller and Auditor-General shall, subject to this Article, hold office until he attains the age of sixty years.

(2) A Comptroller and Auditor-General shall not be removed from office except in the manner prescribed in clauses (5) and (6) of Article 128 for the removal from office of a Judge, and in the application of those clauses for the purposes of this clause, any reference in those clauses to a Judge shall be read as a reference to the Comptroller and Auditor-General.

(3) The Comptroller and Auditor-General may resign his office by writing under his hand addressed to the President.

Article 194

(l) The Comptroller and Auditor-General shall not

(a) hold any other office of profit in the service of Pakistan; or

(b) occupy any other position carrying the right to remuneration for the rendering of services,

but this Article shall not be construed as preventing the Comptroller and Auditor-General from holding or managing his private property.

(2) A person who has held office as Comptroller and Auditor-General shall not hold any office of profit in the service of Pakistan before the expiration of two years after he ceased to hold that office.

Article 195

At any time when -

(a) the office of Comptroller and Auditor-General is vacant; or

(b) the Comptroller and Auditor-General is absent or is unable to perform the functions of his office due to illness or some other cause,

such other person as the President may direct shall act as Comptroller and Auditor-General and perform the functions of that office.

Article 196

The Comptroller and Auditor-General shall perform such functions and exercise such powers, and prepare such reports, in relation to the expenditure and accounts of the Centre and of the Provinces as may be provided or required by Act of the Central Legislature.

Article 197

The accounts of the Centre and of the Provinces shall be kept in such form as the Comptroller and Auditor-General, with the approval of the President, may determine.

Article 198

(1) The reports of the Comptroller and Auditor-General relating to the accounts of the Centre shall be submitted to the President, who shall cause them to be laid before the National Assembly.

(2) The reports of the Comptroller and Auditor-General relating to the accounts of a Province shall be submitted to the Governor of the Province, shall be submitted to the Governor of the Province, who shall cause them to be laid before the Assembly of the Province.


Source: Documents and Speeches on the Constitution of Pakistan
By G. W. Choudhury (1967). Green Book House, Dacca (East Pakistan)


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