Even, I for myself would have desired to wipe of this proviso because it mars the independent action, and independence to the extent of the Auditor-General by putting him in a position where he has to depend on the executive for getting approved to rules that relate to salaries, allowances or leave. To this extend the Auditor-General, instead of being independent of the executive, is made dependent on the executive. Therefore, my honourable Friend, Mr. Sidhva will please see that the amendment proposed by Mr. T.T. Krishnamachari represent merely a compromise. You have reserved to yourself the approval of the President, the Head of the executive, which means approval of the Cabinet, and which means the authority of the Cabinet, and which means the authority of the Legislature behind the Cabinet to the rules framed regarding salaries, allowances, leave or pensions Therefore, nothing more is called for. The proposed charged amount is some thing different, absolutely different from that which has been provided under the Government of India Act of 1935. The British Parliament have made provisions anticipating that there may be conflict between the legislatures, and the executive with the Governor-General, but here there is absolutely no conflict contemplated. I will again invite the attention of honourable Members to article 125 which reads : “The Auditor-General shall perform such duties and exercise such powers in relation to the accounts to the Government of India and of the Government of any State as are or may be prescribed by or under any law made by Parliament.” On the other hand it will be seen that the Auditor-General and Comptroller is absolutely left to the mercy of the legislature Provision for a charged amount has been made only to avoid a clash and deadlock in future in the operation of the responsibilities of the Central Executive and the Auditor-General. Therefore, the provision is a sane one, is a necessary one, is a very desirable one and represent not one view, but merely a compromise view of the two conflicting sets of views.
