Section 6(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 shall be deemed to have retired from service on the date on which he enters upon office as the Comptroller and Auditor-General but his service as the Comptroller and Auditor-General shall be reckoned as continuing approved service counting for pension in the service to which he belonged.
