Section 2(b) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(b)"appropriation accounts" means accounts which relate the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution or of the Government of Union Territories Act, 1963, for the appropriation of moneys out of the Consolidate Fund of India or of a State, or of a Union territory having a Legislative Assembly, as the case may be;
