Section 25 of The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
Repeal of Previous Legislation
Original Text
25. Repeal.—The Comptroller and Auditor-General (Conditions of Service) Act, 1953 (21 of 1953), is hereby repealed.
Visual Summary
Repeal Action
Formally cancels and removes the previous legislation.
Target Act
Specifically targets the CAG (Conditions of Service) Act, 1953.
Consolidation
Ensures the 1971 Act is the sole authority on the matter.
Summary
Section 25 serves as a legislative housekeeping mechanism. It formally revokes the Comptroller and Auditor-General (Conditions of Service) Act, 1953. By enacting the 1971 Act, which comprehensively covers duties, powers, and conditions of service, the Parliament rendered the older 1953 Act redundant. This section ensures that there is no conflict between the old law and the new law by explicitly removing the old law from the statute books.
Key Takeaways
- Specific Repeal: The Act specifically targets Act No. 21 of 1953 for removal.
- Legal Clarity: Prevents ambiguity by ensuring only the 1971 Act governs the CAG’s office.
- Scope: The 1953 Act only covered “Conditions of Service,” whereas the 1971 Act expanded to include “Duties and Powers” as well.
Key Analysis
- ● Legislative Evolution: The repeal signifies the evolution of the CAG’s role. The 1953 Act was limited in scope. The 1971 Act was a constitutional requirement under Article 149 to fully define the duties and powers, necessitating the removal of the narrower 1953 law.
- ● Effect of Repeal: Under the General Clauses Act, 1897, the repeal of the 1953 Act does not invalidate actions already taken under it, but it stops the 1953 Act from being used for any future determinations regarding the CAG.
- ● Transition: This section works in tandem with Section 26 (Removal of Doubts) to ensure a smooth transition of authority from the old legal regime to the new one.
Key Ingredients
- Target Statute: The Comptroller and Auditor-General (Conditions of Service) Act, 1953.
- Action: “Hereby repealed” (Immediate cancellation).
- Citation: Act No. 21 of 1953.
Related Provisions
Practical Illustrations
Example 1: Legal CitationA legal researcher is drafting a report on the history of the CAG’s pension rights. They note that prior to 1971, the rights were governed by the 1953 Act. However, they must clarify that for any current legal dispute, the 1953 Act cannot be cited as valid law because Section 25 of the 1971 Act explicitly repealed it.
Example 2: Administrative ContinuityAn officer in the CAG’s office finds an old service manual referencing the 1953 Act. Due to Section 25, the officer knows that any rule in that manual which contradicts the 1971 Act is void, as the parent legislation (the 1953 Act) no longer exists.
Process Flowchart
Practice Questions
Q: Which Act was repealed by Section 25 of the 1971 Act?
- A. The Government of India Act, 1935
- B. The Comptroller and Auditor-General (Conditions of Service) Act, 1953
- C. The Finance Act, 1951
- D. The Constitution of India
View Correct Answer
Correct Answer: B. The Comptroller and Auditor-General (Conditions of Service) Act, 1953
Reasoning: Section 25 explicitly names Act 21 of 1953 as the legislation being repealed.
Reasoning: Section 25 explicitly names Act 21 of 1953 as the legislation being repealed.
Q: What is the primary legal effect of Section 25?
- A. It defines the salary of the CAG
- B. It outlines the audit powers of the CAG
- C. It nullifies and removes the previous 1953 Act from force
- D. It amends the Constitution
View Correct Answer
Correct Answer: C. It nullifies and removes the previous 1953 Act from force
Reasoning: The term “repeal” legally means to revoke or annul a law.
Reasoning: The term “repeal” legally means to revoke or annul a law.
Q: Why was the 1953 Act repealed?
- A. It was unconstitutional
- B. To be replaced by the more comprehensive 1971 Act
- C. The post of CAG was abolished
- D. It expired automatically
View Correct Answer
Correct Answer: B. To be replaced by the more comprehensive 1971 Act
Reasoning: The 1971 Act covers duties, powers, and conditions, making the limited 1953 Act (which only covered conditions) redundant.
Reasoning: The 1971 Act covers duties, powers, and conditions, making the limited 1953 Act (which only covered conditions) redundant.
Frequently Asked Questions
Can the 1953 Act still be used for legal arguments?
No, the 1953 Act has been repealed. It is no longer valid law. All matters regarding the CAG’s duties, powers, and conditions are now governed by the 1971 Act.
Did the 1953 Act cover the Duties and Powers of the CAG?
No, the 1953 Act was titled “The Comptroller and Auditor-General (Conditions of Service) Act.” It primarily dealt with salary and service conditions. The 1971 Act is broader, covering Duties and Powers as well.
What happens to decisions made under the 1953 Act before 1971?
Generally, under the General Clauses Act, the repeal of a statute does not invalidate actions validly taken under it while it was in force. Past actions remain valid, but future actions must follow the 1971 Act.
Conclusion
Section 25 is a crucial transitional provision that clears the legal landscape for the 1971 Act. By explicitly repealing the 1953 Act, it eliminates potential conflicts and establishes the 1971 Act as the single, comprehensive source of authority for the Comptroller and Auditor-General’s office.