Section 5 of CAG Act : Section 5: Leave

Explanation using Example

Imagine Mr. Sharma, a senior officer in the Indian Revenue Service (IRS), is appointed as the Comptroller and Auditor-General (CAG) of India. According to Section 5(1) of the Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, he is allowed to carry forward his accumulated leave from his tenure in the IRS. During his term as CAG, he decides to take a leave of absence. Since he is still governed by the IRS leave rules, he can utilize his previously accumulated leave.

Conversely, if Ms. Gupta, who was working in the private sector, gets appointed as the CAG, Section 5(2) stipulates that her leave entitlements will be aligned with the rules applicable to the Indian Administrative Service (IAS), as she was not a government servant prior to her appointment.

In both cases, whether it's Mr. Sharma or Ms. Gupta who wishes to take a leave, the authority to approve, deny, or modify their leave rests with the President of India, as per Section 5(3).