Section 44 of The Punjab Reorganisation Act, 1966 — Reports relating to the accounts of the existing State of Punjab

Bare section text

Official Legislative Text

(1)The reports of the Comptroller and Auditor-General of India referred to in clause (2) of article 151 relating to the accounts of the existing State of Punjab in respect of any period prior to the appointed day, shall be submitted to the Governor of each of the States of Punjab and Haryana and the Administrator of Himachal Pradesh who shall cause them to be laid before the Legislature of that State or Union territory, as the case may be.
(2)The President may by order—
1. (a)declare any expenditure incurred out of the Consolidated Fund of Punjab on any service in respect of any period prior to the appointed day during the financial year 1966-67 or in respect of any earlier financial year in excess of the amount granted for that service and for that year as disclosed in the reports referred to in sub-section (1) to have been duly authorised, and
2. (b)provide for any action to be taken on any matter arising out of the said reports.

Educational Study Layer

Summary

This section handles how the financial audit reports of the old undivided Punjab state are processed.
It mandates that the Comptroller and Auditor General of India submit these reports to the Governors of Punjab and Haryana and the Administrator of Himachal Pradesh.
These local leaders must then present the audit reports to their respective state or territory legislatures.
The section gives the President of India the power to officially authorize any past spending that exceeded the originally granted budget.
The President can also use an order to decide what action should be taken regarding any issues raised in these reports.

Practical examples

1The national auditor finishes reviewing the 1965 accounts for the old Punjab state and hands copies to the new Governors of Punjab and Haryana, who then put the documents on the desks of their local lawmakers.

2An audit report shows that a state department spent more money on agriculture than allowed in 1964, prompting the President of India to issue an order officially clearing the excess expenditure.

FAQ

1. Who receives the old Punjab state audit reports under Section 44 of the Punjab Reorganisation Act?

Section 44 of the Punjab Reorganisation Act requires the reports to go to the Governors of Punjab and Haryana and the Administrator of Himachal Pradesh.

2. According to Section 44 of the state reorganization law, who has the power to excuse overspending from past years?

Under Section 44 of the state reorganization law, the President of India has the power to declare excess past expenditure to have been duly authorized.

3. What must the Governors do with the audit reports under Section 44 of the Act?

Section 44 of the Act says the Governors and the Administrator must cause the reports to be laid before their respective legislatures.

Practice Quiz

Q1.Under Section 44 of the Punjab Reorganisation Act 1966, whose reports about the existing State of Punjab accounts are being distributed?

Q2.According to Section 44 of the Act, which official is NOT listed as receiving the audit reports?

Q3.What action can the President take regarding excess spending under Section 44 of the reorganization law?

Q4.Section 44 of the Punjab Reorganisation Act deals with accounts from which time period?

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