Superannuation and Pensions Act, 1976

Amendment of section 2 of Comptroller and Auditor General (Amendment) Act, 1944.

5.Section 2 of the Comptroller and Auditor General (Amendment) Act, 1944 , is hereby amended by the addition of the following proviso to subsection (1):

“; provided that a person who holds the office of Comptroller and Auditor General shall not be entitled to make an election under this subsection if he is a person to whom, by virtue of a scheme under section 2 of the Superannuation and Pensions Act, 1976, and which is for the time being in force, subsection (1) of this section is not to apply”

and the said subsection (1), as so amended, is set out in the following Table.

TABLE

2.—(1) Where a person who is serving in an established capacity in the Civil Service is appointed Comptroller and Auditor General, he shall, if he so elects, be entitled to have applied to him the provisions of the Superannuation Acts, 1834 to 1942, as those Acts were applicable to him while so serving in the Civil Service, in lieu of the provisions of subsection (2) of section 2 of the Principal Act and his service as Comptroller and Auditor General shall, for the purposes of such application, be deemed to be service in an established capacity in the Civil Service and to be reckonable with his actual service in an established capacity in the Civil Service; provided that a person who holds the office of Comptroller and Auditor General shall not be entitled to make an election under this subsection if he is a person to whom, by virtue of a scheme under section 2 of the Superannuation and Pensions Act, 1976, and which is for the time being in force, subsection (1) of this section is not to apply.