TMI Blog2015 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... the aid and advice of the Council of Ministers, GNCTD and not eo nomine. Though the opportunity to represent against the proposal for audit, under Section 20(3) of the CAG Act, given to the DISCOMs, cannot be faulted on the ground of insufficiency of time but was not reasonable, having been given without disclosing the public interest in which audit of accounts of DISCOMs was deemed expedient and having been given before consultation with CAG and before the terms and conditions of audit were agreed between the GNCTD and the CAG. Such consultation and agreement are essential components of the proposal for audit, opportunity to represent whereagainst is required by Section 20(3) to be given. Audit under Section 20(1), for the reasons stated i.e. for determination of tariff is not expedient in public interest as the determination of tariff is on the sole domain of DERC which is well empowered to itself conduct the same or have the same conducted and the report of CAG of audit of DISCOMs has no place in the Regulatory Regime brought about by the Electricity Act and the Reforms Act. Thus, the impugned direction for audit of DISCOMs under Section 20(1) of the CAG Act is quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Council of the Ministers of GNCTD. (III) If the answer to the question no. 1 is in affirmative, whether the direction so given to the CAG in the present case has been taken in accordance with the procedure prescribed under Section 20 of the CAG Act and if not, to what effect. (IV) Whether the audit so directed can be since the date of inception of DISCOMs i.e. 1st July, 2002 and if not, for what period. (V) If it were to be held that the CAG can conduct audit of DISCOMs but the direction impugned in these proceedings is bad for the reason of having been issued without compliance with the proper procedure, whether a mandate ought to be issued to the GNCTD or to the CAG to conduct the audit of the DISCOMs 2. Writ Petition (c) No. 895/2011 was filed as a Public Interest Litigation (PIL) seeking inter alia a direction to the CAG to audit the accounts for at least three latest completed years i.e. financial years 2007-08; 2008-09 and 2009-10, of the three DISCOMs in Delhi. It is inter alia the case in the said PIL: (i) that the DISCOMs have been manipulating their records and showing huge losses; the tariff orders of the previous years were based on these manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine audit by the CAG every year may not be desirable but in order to respect the public sentiment it may be desirable to get an occasional CAG audit done. 5. During the pendency of the aforesaid PIL, elections were held to the Legislative Assembly of Delhi and a new Government came into power on 28th December, 2013 and which in exercise of powers under Section 20 of the CAG Act, on 7th January, 2014, asked the CAG to conduct an audit of the accounts of the DISCOMs from the date of their inception i.e. 1st July, 2002 till date. This led to the filing of the Writ Petitions (c) No. 529/2014, 539/2014 and 559/2014 by the three DISCOMs aforesaid. The said writ petitions came up as per Roster Bench before a Single Judge of this Court on 24th January, 2014 when notice thereof was issued but on the application of DISCOMs for interim relief of stay of the decision directing CAG to conduct audit, the only ad interim relief granted was that the CAG shall not submit its final report. 6. Aggrieved therefrom, LPAs No. 125/2014, 140/2014 and 141/2014 were filed by the three DISCOMs. The Division Bench which was seized of the said LPAs, on 24th March, 2014, withdrew the writ petitions pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi Vidyut Board (DVB), its undertaking and assets into six successor companies; the GNCTD on 20th November, 2001 notified the Transfer Scheme relating to transfer and vesting of assets liabilities, proceedings and personnel of the erstwhile DVB in the successor entities; (c) that in the meanwhile, the three DISCOMs, the Delhi Transco Limited, the two generating companies namely Indraprastha Power Generation Company Ltd. (IPGCL) and Pragati Power Corporation Ltd. (PPCL) and one holding company namely Delhi Power Supply Company Limited (DPCL) were formed by GNCTD; (d) that the International Competitive Bidding for sale of 51% equity, management and control of the three DISCOMs was held and 51% share holding of the three DISCOMs was transferred to the successful bidders; the remaining 49% share holding of the three DISCOMs was held by DPCL, a company fully owned by the GNCTD; (e) that though earlier the accounts of the DISCOMs, being Government companies, were being audited by the CAG but the CAG on 22nd August, 2002, subsequent to the transfer of 51% equity stake and management control in the DISCOMs to private entities, took a decision that the DISCOMs having ceased to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember, 2011 in the PIL, the DERC had again vide its letter dated 22nd February, 2012 asked the GNCTD to expedite the proposal for CAG audit of the three DISCOMs at least for the previous three years; (iv) that in pursuance thereto the GNCTD had filed an additional affidavit dated 20th March, 2012 in the PIL informing that the Cabinet had taken a decision on 27th December, 2011 and approved the audit of the three DISCOMs since inception i.e. 1st July, 2002; (v) that on 1st October, 2013 a note was processed by the Department of Power, GNCTD in this regard and the arguing counsel in his opinion dated 23rd December, 2013 had opined that the GNCTD was empowered to entrust the audit of the DISCOMs to the CAG under Section 20 of the CAG Act; (vi) that acting on the aforesaid opinion, the notices dated 28th December, 2013 were issued to the DISCOMs; (vii) approval of the Administrator, Delhi was sought which was granted on 30th December, 2013; consultation with the CAG was also held; thereafter, again vide letter dated 31st December, 2013 (supra) opportunity was given to the DISCOMs; the CAG vide its letter dated 1st January, 2014 conveyed in principle agreement to conduct the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than five years but the CAG had agreed thereto; (C) that as per the Regulations, in respect of taking up Audit under Section 20 of the CAG Act, CAG during the audit is authorised to put such questions or make such observations as it may consider necessary and to call for such information as it may require for preparation of the report; (D) that accounts do not mean financial account only and includes all types of audit that is financial / compliance / performance; (E) that as per the terms of reference agreed with GNCTD, the audit is not to be financial only; (F) that since the audit has been taken up at the request of GNCTD, in public interest, scope of audit has been framed keeping in mind the said aspects, to include financial compliance performance audit; (G) that though the DISCOMs had been directed vide the interim order in the proceedings to co-operate in the audit but have been delaying the audit; (H) that the audit is being conducted in accordance with the Regulations and the Guiding Principles of auditing standards. 14. Though rejoinders to the counter-affidavits and additional affidavits have also been filed but we do not deem it necessary to record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e file notings leading to the decision for directing audit by CAG, the grievances were against the other two DISCOMs and not with respect to TPDDL; (XII) that though the notings also do not show any decision of the need for audit and only contain a decision that it is desirable to have the accounts of the DISCOMs audited; the same does not amount to satisfaction i.e. it is expedient to have the accounts audited by the CAG in public interest, within the meaning of Section 20(3) of the CAG Act; (XIII) that for such a satisfaction, the Administrator ought to be the originator of the decision for having the accounts so audited; (XIV) that from the file notings, it is evident that the Administrator in the present case merely acted on the aid and advise of the Council of the Ministers without recording his personal satisfaction; (XV) that if a proposal mooted by another is merely approved by the Administrator, the same does not amount to the Administrator acting in his own discretion; (XVI) that the reasons for the audit as borne out from the file notings even though approved by the Administrator, do not constitute a ground within the meaning of Section 20 of the CAG Act; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the tests formulated in Ajay Hasia Vs. Khalid Mujib Sehravardi (1981) 1 SCC 722 for determining whether a body is to be considered to be a State within the meaning of Article 12 of the Constitution of India or not are not a rigid; (XXXI) that audit under Section 20 of the CAG Act can be directed only of such bodies or authorities which have the colour of the Union or the State; (XXXII) that though Article 149 does not use the word State but since there are no judgments under the said Article, help of judgments under Article 12 of the Constitution is being taken; (XXXIII) that just because the functions of the DISCOMs are regulated under the various Electricity Statutes does not make the DISCOMs a Government entity-reliance in this regard was placed on Federal Bank Limited Vs. Sagar Thomas (2003) 10 SCC 733; (XXXIV) that wherever the Government deemed it necessary that the account of any body or authority should be audited by the CAG, a provision therefor has been made; reference in this regard was made to Section 24 of the Delhi Development Act, 1957 and Section 203 and Section 204 of the Delhi Municipal Corporation Act, 1950; (XXXV) that no such provision was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CAG Act has not been followed; (D) reliance was placed on Bhuri Nath Vs. State of J K (1997) 2 SCC 745 where, with respect to the exercise of the power by the Governor to, upon finding Shri Mata Vaishno Devi Shrine Board to be persistly defaulting in performing its duty, dissolve the same, it was held that the Governor before doing so required to have a due enquiry conducted, after giving the Board reasonable opportunity of being heard i.e. observing principles of natural justice and after an objective consideration of the material placed before him and it was contended that no such opportunity has been given in the instant case; there is no speaking order also with respect to the objection / representation of DISCOMs; (E) that the file notings in the present case do not show the Administrator to have reached any such satisfaction; (F) that there is no mention even that the Administrator was satisfied that it was expedient in public interest to have the audit conducted; (G) that the decision, even if of the Administrator, to have the accounts of DISCOMs audited, is thus not an informed decision; (H) that even in the notice dated 28th December, 2013 supra served on DI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... increase competition to benefit the consumers and free electricity from over-regulation and such purpose cannot be permitted to be defeated; (T) attention was invited to the letter dated 22nd August, 2002 supra of the CAG to the effect that since DISCOMs had ceased to be government companies, it was not required to audit the accounts of DISCOMs; the accounts of DISCOMs are separate from accounts of GNCTD and have no relation to CFI of the State or of the Union; (U) that the impugned direction dated 7th January, 2014 for audit of the accounts of DISCOMs from inception i.e. 1st July, 2002 i.e. for 14-15 years is even otherwise barred by limitation; (V) that even where no limitation is provided, the principle of reasonable time is applied; reliance in this regard was placed on Ram Chand Vs. Union Of India (1994) 1 SCC 44; (W) in view of the specific statutory prescription under the Electricity Act, the CAG Report and even any scrutiny of the same by Public Accounts Committee would not be of any consequence as neither the legislature of NCT of Delhi nor the GNCTD can direct any reduction of tariff charged by DISCOMs, which is determined by DERC; the legislative field of det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-it follows that the expression any body or authority in Section 20 thus refers only to those entities which are owned / controlled by the Government or are performing sovereign functions; (viii) that the accounts of DISCOMs are audited not only as per company law but also by the Regulator i.e. DERC; attention in this regard was invited to the proviso to Sections 128, 129 and 61 of the Electricity Act; (ix) on enquiry, it was informed that in the matter of taxation for the purposes of property tax of the immovable properties of the erstwhile DVB vested in DISCOMs, it has been held that DISCOMs vis-a-vis the said properties are the licensees of the State; (x) attention was invited to Parliamentary Debates with respect to the CAG Act (Mr. Paras Kuhad, senior counsel for CAG interjected that the Supreme Court in Association of Unified Tele Services Providers supra has held the reference thereto to be irrelevant); (xi) that though the GNCTD / Administrator left the question of applicability of Section 20 to DISCOMs to be determined by the CAG, CAG also without deciding the same has proceeded with the audit; attention was invited to the counter affidavit of CAG in this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words body or authority mean aggregation of persons, irrespective of whether private or public; (g) that had the arguments of the appellant in Association of United Tele Services Providers supra as recorded in paras 17 to 19 of the judgment been accepted, Rule 5 of the TRAI Rules would have been struck down; (h) that in the said judgment, the power for CAG audit of the telecom was traced to Article 149 of the Constitution of India and not to Section 13 or 16 of the CAG Act; (i) that DISCOMs enjoy the funding of more than ₹ 2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them is of over ₹ 5000 crores; attention in this regard was invited to Section 15(1) of the Reforms Act whereunder all property, interest in property, rights and liabilities of the erstwhile Delhi Vidyut Board is vested in the GNCTD and to Section 15(2) empowering GNCTD to transfer the same inter alia to DISCOMs; (j) that DISCOMs thus have nexus with the Consolidated Fund of the State; consolidated fund includes fixed assets; (k) that the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r purpose to which they have been applied or charged and it is contended that the Auditor General, under Section 136 of the Government of India, would have thus been empowered to audit an entity as the DISCOMs; (v) that the expression in relation to used in Article 149 as well as in the CAG Act is a broad expression; reliance in this regard is placed on Doypack Systems Pvt. Ltd. Vs. Union of India (1988) 2 SCC 299; (w) that the object of Article 149 and the CAG Act is to provide Parliamentary control of executive and the public funds; the ambit of powers of CAG cannot be limited to scrutiny of accounts of Union but has to extend to all matters that relate to and are in any way connected with accounts of Union. 20. Mr. Prashant Bhushan, Advocate for the PIL petitioner contended: (I) that the CAG is entitled to audit DISCOMs because: (A) of the 49% share holding of the GNCTD therein; (B) entire distribution infrastructure having been handed over thereto for free; (C) enjoying a monopolistic position within its own territory; (II) that irrespective of the direction of the GNCTD under Section 20, CAG is obliged to audit DISCOMs; (III) that the DERC had also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the decision to direct audit is Wednesbury reasonable, within jurisdiction and meets the test of proportionality; (vi) that no prejudice is shown to have been suffered by DISCOMs, even if any of the principles of natural justice are found to have been violated in taking the decision; (vii) that the admission if any in the counter affidavit of the GNCTD in the PIL about the non-applicability of Section 20 of the CAG Act is not binding as the Principle of Estoppel is not applicable thereto. Neither the senior counsel who addressed arguments for GNCTD nor any of the counsels briefing him were present on any of the earlier dates of hearing, when the other counsels had addressed arguments. We as such at the close of hearing apprised in a nutshell the senior counsel for GNCTD of the issues arising for adjudication and upon on his request the hearing was adjourned to enable him to address the same. During the hearing on 2nd March, 2015, he contended, (a) that DISCOMs are performing a public function; (b) that at least two of them are in grave financial crises; (c) that the writ jurisdiction under Article 226 of the Constitution extends to bodies / authorities performing publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were no particulars therein also; (J) that the impugned decision / direction dated 7th January, 2014 is a non-speaking one and there is nothing therein to indicate that the objections / representations of DISCOMs were considered and negatived; (K) that the Administrator has merely acted on the dictates of the GNCTD and has not reached any satisfaction as he was required to; (L) that the judgments on the powers of the CAG cited on behalf of the GNCTD are general, having no relevance to the matter in controversy; (M) that the CAG is beyond the jurisdiction of the Legislative Assembly; (N) that executive power are co-terminus with the legislative power-it thus cannot be said that GNCTD could, in the exercise of its executive powers, issue directions to the CAG; (O) that a distinction was carved out between Article 163 and Article 239 AA(4); the former is not limited to the State List whereas the latter is; (P) that while there is a residuary entry i.e. Entry 97 in List I of the 7th Schedule, there is no corresponding Entry in List II; (Q) that there is no provision for laying CAG reports with respect to Municipal Corporations before the Parliament / Legislativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sandeep Sethi, senior counsel in rejoinder reiterated that as on the date on which the Administrator appended his signatures, there was no reason for satisfaction that audit was expedient in public interest. He further contended that the Administrator merely went by the reasoning of the Chief Minister that there was no reason why DISCOMs should not be audited. He also placed reliance on Bangalore Medical Trust Vs. B.S. Muddappa (1991) 4 SCC 54 to contend that the decision, whether the CAG was empowered to audit under Section 20 or not, could not have been left to the CAG. Reliance in this regard was also placed on Marathwada University Vs. Seshrao Balwant Rao Chavan (1989) 3 SCC 132 to reiterate that the language of Section 20 is peremptory; reliance was also placed on A.K. Roy Vs. State of Punjab (1986) 4 SCC 326 in this regard. 26. Before proceeding to analyse the aforesaid contentions and adjudicate the controversy, we deem it appropriate to set out herein below Articles 149 151 of the Constitution of India: Article 149 - Duties and Powers of the Comptroller and Auditor-General The Comptroller and Auditor-General shall perform such duties and exercise such pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the said accounts of the State (either at once or gradually by the issue of several orders), or (ii) the accounts of any particular services or departments of the State: Provided also that the President may, after consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for keeping the accounts of any particular class or character. (2) Where, under any arrangement, a person other than the Comptroller and Auditor-General has, before the commencement of this Act, been responsible- (i) for compiling the accounts of any particular service or department of the Union or of a State, or (ii) for keeping the accounts of any particular class or character. such arrangement shall, notwithstanding anything contained in sub-section (1), continue to be in force unless, after consultation with the Comptroller and Auditor-General, it is revoked in the case referred to in clause (i), by an order of the President or the Governor of the State, as the case may be, and in the case referred to in clause (ii), by an order of the President. Section 11 - Comptroller and Auditor-General to prepare and submit accounts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it; (b) to audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts, (c) to audit all trading, manufacturing, profit and loss accounts and balance sheet and other subsidiary accounts kept in any department of the Union or of a State; and in each case to report on the expenditure, transactions or accounts so audited by him. Section 14 - Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues (1) Where any body or authority is substantially financed by grants or loans from the Consolidated Fund of India or of any State or any Union territory having a Legislative Assembly, the Comptroller and Auditor-General shall, subject to the provisions of any law for the time being in force applicable to the body or authority, as the case may be, audit all receipts and expenditure of that body or authority and to report on the receipts and expenditure audited by hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ator of a Union territory having a Legislative Assembly, as the case may be may, where he is of opinion that it is necessary so to do in the public interest, by order, relieve the Comptroller and Auditor-General, after consultation with him, from making any such scrutiny in respect of any body or authority receiving such grant or loan. (2) Except where he is authorised so to do by the President, the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be, the Comptroller and Auditor-General shall not have, while exercising the powers conferred on him by sub-section (1), right of access to the books and accounts of any corporation to which any such grant or loan as is referred to in sub-section (1) is given if the law by or under which such corporation has been established provides for the audit of the accounts of such corporation by an agency other than the Comptroller and Auditor-General: Provided that no such authorisation shall be made except after consultation with the Comptroller and Auditor-General and except after giving the concerned corporation a reasonable opportunity of making representations with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent companies shall be performed and exercised by him in accordance with the provisions of the Companies Act, 1956. (2) The duties and powers of the Comptroller and Auditor-General in relation to the audit of the accounts of corporations (not being companies) established by or under law made by Parliament shall be performed and exercised by him in accordance with the provisions of the respective legislations. (3) The Governor of a State or the Administrator of a Union territory having a Legislative Assembly may, where he is of opinion that it is necessary in the public interest so to do, request the Comptroller and Auditor-General to audit the accounts of a corporation established by law made by the Legislative Assembly of the State or of the Union territory, as the case may be, and where such request has been made, the Comptroller and Auditor-General shall audit the accounts of such corporation and shall have, for the purposes of such audit, right of access to the books and accounts of such corporation: Provided that no such request shall be made except after consultation with the Comptroller and Auditor-General and except after giving reasonable opportunity to the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive Assembly, and on such request being made, the President or the Governor or the Administrator, as the case may be, may empower the Comptroller and Auditor-General to undertake the audit of the accounts of such body or authority. (3) The audit referred to in sub-section (1) or sub-section (2) shall not be entrusted to the Comptroller and Auditor-General except where the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be, is satisfied that it is expedient so to do in the public interest and except after giving a reasonable opportunity to the concerned body or authority to make representations with regard to the proposal for such audit. 27. A question which arises for consideration is, whether in Article 149 of the Constitution the words as may be prescribed by or under any law made by Parliament are with reference to the words any other authority or body i.e. whether a law made by Parliament is to specify the authority or body qua which CAG can exercise powers. The said question, in our view arises more so because of the observation of the Supreme Court in para 59 of T.N. Godavarman Thiru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and powers which the CAG may perform and / or exercise in relation to accounts of any body or authority established under the said law or which may be subject matter of such law. Instances, thereof are to be found, as contended by the counsels, in the DDA Act and MCD Act. Section 104 of the Electricity Act also provides for the audit of the accounts of the State Electricity Regulatory Commission (SERC) by the CAG with the CAG having the same rights and privileges and authority in connection therewith as in connection with audit of Government Accounts. The Reforms Act also provides so with respect to DERC, in Section 50 thereof. 31. However the Parliament has also enacted the CAG Act whereunder besides prescribing the duties to be performed and powers to be exercised by the CAG in relation to the accounts of the Union and the States, CAG has also been vested with certain duties and powers to be exercised not with respect to any particular body or authority but in respect of any body or authority which satisfies the criteria laid down therein. Viz., (i) Section 14 empowers the CAG to audit all receipts and expenditure of a body or authority which is substantially financed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect to government companies and government corporations irrespective of whether provision therefor is made in their Articles of Association or not or in the law by which they have been established, respectively. 32. The question which we are required to answer is, what is the meaning to be ascribed to the words body or authority . The said question assumes significance because Section 20 of the CAG Act with which we are concerned in the present case also uses the same words. Though, we in the present controversy are not concerned with Sections 14, 15, 16 and 19 of the Act referred to hereinabove but the same have been considered only for the reason of understanding the meaning to be ascribed to the words body or authority which is common to the said Sections as well as to Section 20 subject matter of the present controversy. 33. Section 20 as aforesaid, empowers the CAG, a) if requested so by the President / Governor / Administrator b) to undertake audit of the accounts of such a body or authority, audit of accounts whereof has not been entrusted to the CAG by or under any law made by Parliament c) on such terms and conditions as may be agreed upon between the CAG a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vail with us to hold so are as under: A. Neither counsel has contended that the meaning to be ascribed to the words body or authority in Article 149 and in the CAG Act is to be different. We also do not find any reason therefor. Once Articles 148 149 have created the CAG and vested it with duties and powers, besides in relation to the accounts of the Union and of the States, also in relation to the accounts of any other body or authority, to the extent as may be prescribed by any law made by Parliament and Parliament while making one of such laws i.e. the CAG Act supra has used the same expression body or authority , the same has to be given the same meaning under the Constitution as well as the CAG Act. B. Sections 14, 15 and 16 of the CAG Act vests the CAG with the duties and powers, though to a limited extent, in relation to accounts of i) a body or authority which has been substantially financed or ii) a body or authority which has been given a grant or loan for any specific purpose or iii) a body or authority by which any amounts are payable into CFI or of any State. Such body or authority may or may not satisfy the test of a State within the meaning of Article 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and / on the like grounds as a Judge of the Supreme Court. The salary and other conditions of service of the CAG are to be determined not by the Executive but by the Parliament by law and are not to be varied to his disadvantage after his appointment. The CAG has also been made ineligible for further office either under the Government of India or under the government of any state after he has ceased to hold office. The expenses of the office of the CAG have been made chargeable upon the CFI. It would thus be seen that the provisions of the Constitution with respect to the CAG are quite akin to the provisions with respect to Judges of the Supreme Court. H. Article 148 is to be found in Chapter-V of Part-5 of the Constitution, titled the Union , Chapter-1 whereof is titled The Executive , Chapter-2 whereof is titled Parliament , Chapter-3 whereof is titled Legislative Powers of the President and Chapter-4 whereof is titled the Union Judiciary . CAG has thus been constituted as one of the four limbs of the Union under the Constitution and has been recognized s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture has been incurred. It was reiterated that Constitution is a living organic thing and must be applied to meet the current needs and requirements; Constitution is not bound to be understood and accepted to the original understanding of the constitutional economics; parliamentary debates may not be the sole criteria to be adopted by a Court while examining the meaning and content of Article 149 since its content and significance has to vary to age to age. K. Even in Shahid Balwa supra, CAG was held to be the most important officer under the Constitution of India and his duty, being the guardian of the public purse, is to see that not a farthing of it is spent without the authority of the Parliament. It was held that audit plays an important role in the scheme of Parliamentary Financial Control and it is directed towards discovering waste, extravagance and disallow any expenditure violating the Constitution or any law. L. The Constitution of India, as of any other country, though capable of amendment is not expected to be amended as per the exigency of the time from time to time and is to be interpreted as a living document to satisfy the needs and requirements of the chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counts of every body or authority, even if of a purely private nature and character, become amenable to the CAG. Under Sub-Section (1) thereof accounts of only such body or authority become amenable to audit by CAG which are directed to be so audited by the President / Governor / Administrator. The discretion in this regard has however not been left in the sole domain of the President / Governor / Administrator and as per proviso to sub-section (1) of Section 20, direction thereunder can be issued only in consultation with CAG who as aforesaid is a constitutional functionary. Thus, the decision in this regard has not been left solely to the Executive. The extent of audit is again not in sole domain of the Executive in as much as under sub-section (1), the terms of reference of such audit are to be as per mutual agreement of the concerned government and the CAG. P. The power of the President / Governor / Administrator to direct so is further circumscribed by the requirement of Sub-Section (3), of the same being expedient in public interest and has to be preceded by an opportunity to such body or authority to represent against such audit. The same, again in our view provides suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the separation of power, it requires the diffusion of power necessitating different independent centres of decision making. In our opinion, the constitutional office of CAG is one of such powers, necessary for operation of the check and balance model. T. We, more today than perhaps in the first fifty years after independence, are living in changing times, where the modes of doing business are what could never even have been imagined even five or ten years ago. Most of the large businesses are carried on not by natural persons but by artificial persons and identification of the natural persons in control and management of the same becomes virtually incapable of knowing save by a detailed scrutiny. With the opening up of international barriers, the need to knowing the same may arise for diverse reasons and which, as well as the transactions of such entities, may not be capable of knowing without an audit by the CAG. U. We refuse to interpret Article 149 of the Constitution in a manner, to restrict the powers of the CAG for all times to come when the fears expressed arising from such interpretation are found to be capable of being addressed otherwise. 39. Before parting with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which satisfy the test of Article 12 of the Constitution, the need to adjudicate, whether DISCOMs are State within the meaning of Article 12 of the Constitution, does not arise. 43. However, DISCOMs have also challenged the direction under Section 20(1) to the CAG for their audit, on the grounds of, (i) the same having not been issued by the authority entitled to issue the same; (ii) audit of their accounts being not expedient in the public interest; and, (iii) reasonable opportunity to make representation with regard to the proposal for such audit having not been given to them. We will now proceed to adjudicate the said challenge. 44. The challenge on the ground of the direction for audit being not by the authority competent to do so is premised on the authority to issue such a direction being the Administrator of Delhi and the direction, though under his signatures, being at the instance of GNCTD. 45. In our opinion, there is no merit in the said challenge also. The reasons which prevail with us to hold so are as under: (A) The contention, that since the functions and powers of CAG are to be prescribed by a law made by the Parliament, the Administrator of Delhi in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, such satisfaction is not the personal satisfaction of the President or Governor in their personal capacity but satisfaction of the Council of Ministers on whose aid and advise the President or Governor generally exercises all their powers and functions; (iii) mere use of the word Governor in any Statute is not sufficient to impute to the legislature an intention to confer power eo nomine; (iv) however where a Statute confers the President or the Governor ex officio with the powers of an office viz. as Visitor or Chancellor of a University, the President or Governor in exercise of powers of that office is not to act on aid and advice of Council of Ministers and is to discharge duties of that office in accordance with the Statute; and, (v) the President / Governor is to act eo nomine in his own discretion where by reason of peril to democracy or democratic principles an action may be compelled which from its nature is not amenable to Ministerial advice; such a situation may be where bias is inherent and or manifest in the advice of the Council of Ministers. (F) Certainly, a direction for audit of acts of any body or authority, under Section 20 of CAG Act, does not fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on governance and administration inter alia for the reason of the same being very slow and non-responsive, we in the other breath cannot strike down an action on the ground of the Government concerned having acted with speed. Seen in this light, the time of 48 hours to represent against cannot be said to be violative of the requirement of Section 20(3) of giving reasonable opportunity. (III) In this context, we also find merit in the contention of the senior counsel for GNCTD that the proposal for audit in fact had been mooted long back. A PIL in this regard was pending before this Court, in any case since long prior thereto. DERC had also asked for such an audit. (IV) Reasonableness of time has to be in the context of all the aforesaid factors and considering the same, the time of 48 hours cannot be said to be violative of the test of reasonable opportunity under Section 20(3) of the Act. (V) Over the ground urged, of the direction for audit being a pre- decided one, being a poll promise, we need only observe that the Courts are flooded with petitions for fulfilment of promise on the plank whereof election is won. Certainly no grievance can be made of such promise having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; vi) on 1st January, 2014, the representations of DISCOMs against the proposal of audit by CAG was considered and, it was reasoned, a) that the reluctance of DISCOMs could not be understood; b) conduct of audit may bring out several possibilities of scope of reduction of financial requirements of DISCOMs leading to an overall reduction of electricity tariff for consumers of Delhi; c) the jurisdictional issue raised by DISCOMs would in any case be looked at by the CAG before starting the audit; d) the proposed terms of reference would be finalized in two-three days after detailed deliberations but would involve amongst others, analysis of sale / purchase of power by DISCOMs, analysis of capital projects executed for network expansion, analysis of consumer billing, scope of cost reduction etc.; vii) accordingly, it was decided to obtain approval of Administrator for, after completion of consultation with CAG and finalization of terms and conditions of audit, request CAG to under Section 20(1) conduct audit of DISCOMs since inception; viii) the Chief Minister consented to the said decision observing that there is no reason for DISCOMs to resist audit; ix) the Administrator gave his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CAG Act, no terms and conditions agreed with CAG were mentioned. (XV) What is thus evident is that there was no proposal of audit within the meaning of Section 20, till the time opportunity to represent against was given. (XVI) In our opinion, proposal of audit within the meaning of Section 20 cannot merely be the desire or intention to audit but has also to contain the terms and conditions of audit agreed upon by the CAG in the consultation to be held for such purpose as well as the reasons for which satisfaction is reached that the proposed audit is in public interest; (XVII) The ingredients of Section 20, permitting audit thereunder only when it is expedient in public interest, after consultation with CAG and on the terms and conditions agreed with CAG are essential safeguard for invocation of power thereunder and non-compliance wherewith would render the action bad. (XVIII) We say so because Article 149, as aforesaid, empowers CAG to perform such duties and exercise such power in relation to accounts of any body or authority which may be prescribed by Parliament by law; thus the concerned body or authority, from such law would know what duties / powers CAG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the matter on the basis of the relevant facts and quintessence; (iv) consultation may have different meanings in different situations depending upon the nature and purpose of the statute; (v) consultation or deliberation can neither be complete nor effective before the parties thereto make their respective point of view known to other or others and discuss and examine the relevant merits of their views; (vi) that where a decision is thickly clouded by non-consideration of the most relevant and vital aspect, the mandatory statutory requirement of consultation cannot be said to even rendered effectively and meaningfully; (vii) if the process of consultation is vitiated, it would render the ultimate order vulnerable and liable to questioning; (viii) it is for the Court to determine in each case in the light of facts and circumstances, whether the action is after consultation and / or whether there was sufficient consultation; (ix) that the meaning of consultation varies from case to case depending upon its fact, situation and the context of the statute as well as the object it seeks to achieve and no straight-jacket formula can be laid down; (x) ordinarily consultatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e already noticed above that CAG refused to include in the terms of reference the unbundling of DVB on the ground of the same having already been subject matter of audit report of earlier years; the nature of representation against such audit would have been entirely different. (XXV) We are strengthened in our view of the opportunity to represent being required to be given after consultation and agreement under Section 20(1), also from the placement of sub-sections of Section 20; while consultation and agreement are provided for in sub-section (1), giving of opportunity to represent against is provided for in sub-section (3), as a rider thereto. 48. Having held that DISCOMs were not given reasonable opportunity to make representation with regard to the proposal for such audit for the reasons aforesaid, the question which axiomatically arises is, the effect thereof. In this context, we agree with the contention noted above of DISCOMs that to non-compliance of statutory requirement of reasonable opportunity to represent against, the reasoning of no prejudice having been suffered therefrom does not apply. We may in this context also refer to Municipal Committee, Hoshiarpur Vs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court to refer to the findings and conclusions therein and on Centre for Environment Food Security Vs. Union of India (2011) 5 SCC 668 holding that investigation by CBI on the basis of CAG Report could be ordered only after the CAG Report had been accepted by the Government. 51. Section 20 does not indicate the manner in which the report of CAG of audit thereunder is to be dealt with. However, since in Pathan Mohammed Suleman Rehmatkhan supra it was held that CAG is a key figure in the system of parliamentary control of finance and is empowered to delve into the economy, efficiency and effectiveness with which the departmental authorities or other bodies had used their resources in discharging their functions and that CAG is also the final audit authority and is a part of the machinery through which the legislature enforces the regulatory and economy in the administration of public finance, it has to follow that the Report of CAG in pursuance to direction under Section 20 of the CAG Act also has to be placed before the Legislative Assembly of Delhi. 52. We have wondered even if the CAG Report is to find truth in the allegations against the DISCOMs leading to the impugned di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The aforesaid development also having not served any purpose and with the policy of encouraging private sector participation in generation, transmission and distribution and with the objective of distancing the regulatory responsibilities from the government to the Regulatory Commissions (Refer statement of objects and reasons) the comprehensive Electricity Act, 2003 was enacted and which repeals the earlier three legislations aforesaid. 58. The reasons which prevailed with GNCTD for directing the audit of DISCOMs in exercise of powers under Section 20(1), as borne out from the file notings and as borne out from the counter affidavits filed in this proceeding, was that DISCOMs were alleged to have in their balance-sheet inflated their cost of operation by making purchases of equipments from their sister companies at values above the market price resulting in the tariff which DISCOMs are entitled to collect from the consumers being determined at a higher rate and DERC not having the wherewithal to catch such overpricing by DISCOMs in their balance-sheet of the purchase price and the operational cost. We highlight that the CAG refused to go into the question of unbundling of DVB, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify the terms and conditions for the determination of tariff guided by commercial principles, intended to encourage competition and efficiency, safeguarding consumer interest while at the same time recovering the cost of electricity, rewarding the efficiency in performance and the tariff reflecting the cost of supply of electricity. ix) Section 62 inter alia empowers the appropriate Commission to in case of distribution of electricity in the same area by two or more distribution licensees, for promoting competition amongst distribution licensees, fix only maximum ceiling of tariff for retail sale of electricity. x) Section 63 also provides for determination of tariff through the transparent process of bidding. xi) Section 64 empowers a licensee including a distribution licensee to make an application to the appropriate Commission for determination of tariff (no such power to apply for determination of tariff has been given to the State Government though Sub-Section (4) thereof requires the appropriate Commission to send a copy of the order on such application including to the appropriate government). xii) Sections 70 and 73 provide for the constitution of a Central Electricity Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information to be maintained by a licensee. 61. The Delhi Electricity Reforms Act, 2000 as per its Preamble was enacted to provide for the constitution of an Electricity Regulatory Commission, restructuring of the electricity industry, increasing avenues for participation of private sector in the electricity industry and generally for taking measures conducive to the development and management of the electricity industry in an efficient, commercial, economic and competitive manner in the National Capital Territory of Delhi. i) Section 3 of the Act constitutes the DERC. (ii) Section 10 vests the DERC besides with the powers as of a Civil Court under the Code of Civil Procedure, 1908 for the purposes of any inquiry or proceedings and also with a power to require any person to produce before it and allow to be examined such books, accounts or other documents in the custody or under the control of the person so required as may be specified or described in the requisition being the documents relating to any matter concerning inter alia transmission, distribution and supply of electricity and the functioning of any undertaking involved in the same, as the Commission may require for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DERC to issue licences authorizing any person to transmit and supply electricity on specified terms including a condition to comply with the requirements of the Indian Electricity Act, 1910 and Electricity (Supply) Act, 1948 or the Rules framed thereunder as may be applicable. x) Sub-Section (6) thereof deems the provisions contained in the Schedule to the 1910 Act to be incorporated with and to form part of every supply licence and Sub-Section (9) provides for non exclusivity of licences. xi) Section 23 empowers the DERC to revoke the licence after holding an inquiry. xii) Section 27 requires the licensees to prepare and render to DERC, an annual statement or statement of account of its undertaking containing such particulars as may be set out in the licence. xiii) Section 28 requires a licensee to observe methodologies and procedures specified by the DERC from time to time in calculating the expected revenue from charges which it is permitted to recover pursuant to the terms of its licence and in designing tariffs to collect those revenues. xiv) Sub-Section (2) of Section 28 entitles the DERC to prescribe the terms and conditions for determination of the licensee s revenues and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... methodology for working out inter alia of the tariff and maintenance expenses, return on capital, working capital etc. 63. Though we have already referred hereinabove to Section 20 and particularly Sub-Section (6) of the Reforms Act but deem it necessary to set out the same herein below: 20. Grant of licences by the Commission.- (1) ................................. (2) ................................. (3) ................................. (4) ................................. (5) ................................. (6) The provisions contained in the Schedule to the Indian Electricity Act, 1910 (9 of 1910), shall be deemed to be incorporated with, and to form part of, every supply licence granted under this Part save in so far as they are expressly varied or excepted by the supply licence and shall, subject to any such additions, variations or exceptions which the Commission is empowered to make having regard to the purposes of this Act, apply to the undertaking authorised by the licence in relation to its activities in the National Capital Territory of Delhi: Provided that where a supply licence is granted by the Commission for the supply of energy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (emphasis added) As per Section 20(6) supra of the Reforms Act, the aforesaid conditions shall be deemed to be incorporated with and forming part of the licence granted to the DISCOMs save insofar as they are expressly varied or accepted by the DERC. 65. Though the DISCOMs, in their pleadings or submissions have not referred to their licences but during the hearing of another writ petition being W.P.(c) No.5307/2012 titled Delhi State Industrial Infrastructure Development Corporation Ltd. Vs. Delhi Electricity Regulatory Commission Anr. we came across the licence granted by DERC in favour of TPDDL filed by TPDDL as annexure to its counter affidavit in that case. We also find copy thereof in the Convenience Volumes handed over during the hearing by Dr. Singhvi. Part-II of the said Licence titled General Conditions , in Clause 7 provides as under: 7. Accounts 7.1 The financial year of the Licensee shall run from the first of April to the following thirty-first of March. 7.2 Accounting Principles The Licensee shall, in respect of the Licensed Business and any Other Business: a. keep such accounting records as would be required to be kept in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v), (xxxix) and (xivi) of the Distribution Licence are found to contain a precise definition of Accounting Statement , Annual Accounts , Auditors , Overall Performance Standards , Standards of Performance respectively. Clause 3.2 empowers the DERC to unilaterally modify and amend the terms of licence in accordance with provisions of DERA or Electricity Laws or the Rules Regulations framed thereunder. Clause 4 requires the licencee to comply with the Regulations, Orders or directions issued by DERC from time to time. Clause 9 requires the DISCOMs as licencees to provide information to DERC as provided therein and as the DERC may require from time to time, for its own purposes or for the purposes of the Government of India, State Government, Central Commission or the Central Electricity Authority. It is thus evident that even if the State Government i.e. the GNCTD requires any information from the DISCOMs, it is to approach the DERC and if the DERC approves of it, can direct the DISCOMs to supply the same and which direction the DISCOMs will be bound to comply. 67. Thus, the distribution licence itself provides for the accounting principles and the audit of the accounts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as per the procedure which the Commission may specify from time to time and demonstrate to the satisfaction of the Commission that: a. there is a need for the major investment in the Distribution System which the Licensee proposes to undertake; b. the Licensee has examined the economic, technical and environmental aspects of all viable alternatives to the proposal for investing in or acquiring new Distribution System assets to meet such need; and c. the Licensee has explored all possible avenues and is sourcing funds in the most efficient and economical manner. 10.5 The Licensee shall invite and finalise tenders for procurement of equipment, material and / or services relating to such major investment, in accordance with a transparent, competitive, fair and reasonable procedure as may be specified by the Commission from time to time. 10.6 For the purposes of Clause 10, the term major investment means any planned investment in or acquisition of Distribution facilities, the cost of which, when aggregated with all other investments or acquisitions (if any) forming part of the same overall transaction, equals or exceeds ₹ 2,00,00,000.00 (Rupees two cror ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he DERC has approved of such costs, the report of CAG can be of any help. Section 51 of the Reforms Act, requires the DERC to prepare its annual report giving account of its activities in the previous years and to forward the same to the Government. The Government i.e. the Administrator, if dissatisfied therewith, can take appropriate action with respect thereto. 69. Supreme Court in Transmission Corporation of Andhra Pradesh Limited Vs. Sai Renewable Power Private Limited (2011) 11 SCC 34 held that fixation of tariff is, primarily, a function to be performed by the statutory authority in furtherance to the provisions of the relevant laws by the expert bodies to whom the job is assigned under the law. It was held that the Regulatory Commissions have been constituted and notified and are expected to fix the tariff as well as terms and conditions of licence. It was further held that the specialized performance of functions that are assigned to Regulatory Commission can hardly be assumed by any other authority. It was yet further held that the essence of restructuring was to achieve the balance required to be maintained in regard to the competitiveness and efficiency on the one par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of interference by the Court has to be confined to direct the regulatory / technical body to consider the matter in accordance with law. Finding that the matter with respect to which directions were sought in the writ petition was in the domain of the Telecom Regulatory Authority of India and not of Union of India, the Court restrained from issuing such directions to Union of India. 72. In PTC India Limited Vs. Central Electricity Regulatory Commission (2010) 4 SCC 603 it was held that the Electricity Act is an exhaustive code on all matters concerning electricity which besides providing for unbundling of State Electricity Boards into separate utilities for generation, transmission and distribution also entrusts the regulatory regime to the State Electricity Regulatory Commissions which are given wide range responsibility. It was further held that the said Act has distanced the government from all forms of regulations including tariff regulation which is now specifically assigned to the State Electricity Regulatory Commissions. Following the same, in Jharkhand State Electricity Board Vs. Laxmi Business Cement Co. P. Ltd. (2014) 5 SCC 236 it was held that the State Electricit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have the tariff fixed at a higher rate also stands nullified. Once the DISCOMs before incurring any expenditure above a certain limit are required to obtain the prior approval of the DERC therefor and once the DERC has approved the said expenditure, we fail to see as to how the CAG can be allowed to arrive at any different conclusion. The said conclusion would in our view be of no avail. Once by law a regulatory body has been constituted with powers inter alia have the accounts of the DISCOMs audited, there can be no other audit at the instance of the State Government. Moreover the said law as well as the Regulations made thereunder and the terms and conditions on which license has been granted by the DERC to the DISCOMs are found to contain and provide the same powers, if not wider, in the DERC in relation to the accounts of DISCOMs. We are unable to decipher anything, which DERC cannot and which CAG can unearth. DERC is neither found to be helpless nor dependent on the balance sheet filed by DISCOMs. 75. The principle of issue preclusion as recently applied by the United States Supreme court in judgment dated 24th March, 2015 in B B Hardware, Inc. Vs. Hargis Industries, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commission. It was further held that the said State Electricity Regulatory Commission is the sole authority to determine the tariff. 77. Difficulty involved in implementing a law is no ground to apply the provisions of law in a manner different from what the law means. Law Enforcer cannot nullify the provision of the very law sought to be enforced in the guise in effectively implementing the law. Once a rule has come into force, no one can be permitted to challenge the same on the ground of inconvenience and difficulty in its implementation. Reference in this regard can be made to the judgments of the Division Benches of this Court in Parmanand Katara Vs. Union of India AIR 1998 Delhi 2000, Amit Bhagat Vs. Govt. of NCT of Delhi (2014) SCC Online Delhi 7020 and to the judgment of the Supreme Court in Avishek Goenka Vs. Union of India (2012) 5 SCC 321. CAG though undoubtedly an important pillar of our Constitution is not the remedy or panacea for all ills in the society, as appears to be the illusion in the minds of people. 78. We are also of the view that merely because the DERC has not equipped itself with the wherewithal to exercise the powers which have been vested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AG of the accounts of an entity under the regulatory regime even though possible owing to such entity satisfying the test of a body or authority but would be a futile exercise and not be in public interest. The failure if any of a statutory / regulatory body to perform its statutory duties cannot set in motion the regime prevalent prior to the constitution of such a regulatory body. 81. The GNCTD, instead of strengthening the DERC, we are constrained to observe, has undertaken a misguided exercise by issuing a direction to the CAG to audit the accounts of the DISCOMs when the report of such audit would not have any sanctity in law for achieving the desired result. The directions for audit of DISCOMs by CAG, when the report of the CAG cannot impact the tariff, would not also serve any public interest. It may be noticed that already four years have elapsed in the process, when what is sought to be achieved could have very well been achieved by invoking the powers of DERC under the Reforms Act and the Regulations framed thereunder and the terms and conditions of the licence issued to the DISCOMs. Such populist measures, without considering the ultimate advantage thereof, not only e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suspicion of the tariff having not been properly determined and which is in the exclusive domain of DERC. The tariff is not shown to have any nexus with the CFI. 85. We thus summarise our findings as under: A. The words body or authority in Article 149 of Constitution of India and in the CAG Act are of wide amplitude and not confined to body or authority which satisfy the test of State within the meaning of Article 12. They extend to private body or authority also and would cover the DISCOMs. B. The direction of the Administrator of Delhi for audit of DISCOMs in exercise of power under Section 20 of the CAG Act has to be on the aid and advice of the Council of Ministers, GNCTD and not eo nomine. C. Though the opportunity to represent against the proposal for audit, under Section 20(3) of the CAG Act, given to the DISCOMs, cannot be faulted on the ground of insufficiency of time but was not reasonable, having been given without disclosing the public interest in which audit of accounts of DISCOMs was deemed expedient and having been given before consultation with CAG and before the terms and conditions of audit were agreed between the GNCTD and the CAG. Such cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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