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Section 100: Accounts and audit of Central Commission

Electricity Act • Official Statutory Text & Practice Guide

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Act 2003
Section 99 All 185 Sections of Electricity Act Section 101

Legal Commentary & Landmark Judgments: Section 100

Section 100 of the Act mandates the maintenance of accounts and annual audits of the Central Commission by the Comptroller and Auditor General of India (CAG), ensuring fiscal accountability to Parliament.

  • Mandatory CAG Financial Audit: Directs that the accounts of the Central Commission shall be maintained in the prescribed format and audited annually by the Comptroller and Auditor General of India.
  • CAG Access to Books & Vouchers: Confers full access rights on the CAG to all ledgers, contracts, vouchers, and asset registers of the Commission.
  • Mandatory Submission to Central Government: Requires the audited accounts together with the CAG audit report to be forwarded annually to the Central Government for parliamentary tabling.
Key Landmark Precedents:
  • PTC India Ltd. v. CERC (2010) 4 SCC 603: Supreme Court emphasized that CAG audit under Section 100 ensures public accountability and prevents fiscal mismanagement within regulatory commissions.
  • Centre for Public Interest Litigation v. Union of India (2012) 3 SCC 1: Affirmed the constitutional role of the CAG in auditing statutory regulatory bodies and public funds.
  • State of Gujarat v. Utility Users' Welfare Association (2018) 6 SCC 21: Affirmed that fiscal audit mechanisms reinforce public trust in regulatory governance.
Courtroom Practice & Strategic Litigation Guidance:

Parties participating in regulatory proceedings can review the published CAG audit reports of the Commission under Section 100 to assess fee utilization trends and institutional resource allocations.

Section 99 All 185 Sections of Electricity Act Section 101