(h) 'Contingency Fund', means the Contingency Fund of India established in pursuance of clause (1) of article 267 of the Constitution or the Contingency Fund of a State established inpursuance of clause (2) of article 267 of the Constitution, or the Contingency Fund of a UnionTerritory Government established in pursuance of Section 48 of the Union Territories Act, 1963,or all the three, as the context may imply (Appendix-1).(i) 'Defence Department' means that Department of the Central Government, whoseexpenditure is met from the Demands for Grants relating to Defence Services.(j) 'Government', means the Central (Union) Government or a State Government, or a UnionTerritory Government, or all the three, as the context may imply.(k) 'Public Account' means the Public Account of India or the Public Account of a Statereferred to in clause 2 of Article 266 of the Constitution or both as the context may imply(Appendix 3).(l) Reserve Bank means any office or branch of the Banking Department, of the Reserve Bankof India constituted under the Reserve Bank of India Act, 1934 (2 of 1934).(m) 'State', except where it appears otherwise from the context, refers to a State included inthe First Schedule to the Constitution.(n) 'the Constitution', means the Constitution of India.(o) 'Treasury', includes a sub-treasury.
3. Articles of the Constitution etc. to be kept in view in devising the form of accounts
The form of accounts of the Union, States and Union Territory Governments shall be devised keeping in viewthe provisions of various articles of the Constitution and Sections of Union Territories Act, 1963, and inparticular, of those indicated and reproduced in Appendix I to these rules.
:- According to article 150 of the Constitution, the form in which the accounts of the Union and of thestates shall be kept is to be prescribed by the President on the advice of the Comptroller and Auditor General of India. This function is exercised by the Controller General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the President of India. The duties assigned to the Controller General of Accounts arecontained in Appendix 2 to these rules. The duties and powers of the Comptroller and Auditor General of Indiaare contained in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act of 1971(No. 56 of 1971) Sections 10, 11 and 22 of the Act (as amended from time to time) have been reproduced inAppendix 3 to these rules. The orders issued by the President of India in exercise of the powers conferred by thefirst proviso to sub-section (1) of section 10 and first proviso to section 11 of the said Act after consultation withthe Comptroller and Auditor General of India are also included in Appendix 3 to these rules.
4. Annual Accounts
Every year, from the accounts compiled by the authorities authorised to maintain the accounts of CentralGovernment, State Governments and Union Territory Governments, accounts showing under the respectiveheads the annual receipts and disbursements for the purpose of Union of each State and of each UnionTerritory having a Legislative Assembly (including Appropriation Accounts) are to be prepared and gotcertified by the Comptroller and Auditor General of India. The reports of the Comptroller and Auditor Generalrelating to these accounts shall be submitted to the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly, as the case may be, who shall cause them to be laidbefore the Houses of Parliament, Legislatures of the States and of Union Territories respectively.
5. Issue of Subsidiary Instructions