86. It is the duty of the Revenue and the Administrative Departments to see that the dues of the Government are regularly paid into the treasury and are properly entered into the departmental accounts and also to see that the accounts of stores or stock of any office or department of the Government are properly maintained. Under the provisions of section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (See Appendix I-A), the Comptroller and Auditor General is required to audit all receipts which are payable into the Consolidated Fund of the State and to satisfy himself that the rules and procedure 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 to make for this purpose such examination of the accounts as he thinks fit and report thereon. The administrative and revenue authorities should render such assistance and to produce such records as may be required by the audit staff, in this connection.

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