Section 5(1) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(1)A person who, immediately before the date of assuming office as the Comptroller and Auditor-General was in the service of Government may be granted during his tenure of office but not thereafter, leave in accordance with the rules for the time being applicable to the Service to which he belonged before such date and he shall be entitled to carry forward the amount of leave standing at his credit on such date, notwithstanding anything contained in section 6.
