Amendment of section 35.
16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:—
“Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
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