Section 22(2)(b) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(b)the manner in which the accounts of the Union or of a State or of any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor-General has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept;