Section 100: Accounts and audit of Central Commission.–

Q: What does Section 100 of The Electricity Act, 2003 (EA) deal with?

Section 100 EA pertains to "Accounts and audit of Central Commission.–". It is part of the The Electricity Act, 2003, a legislation enacted by the Parliament of India. Section 100 of The Electricity Act, 2003 (EA) governs accounts and audit of Central Commission.–. As verified on 19 May 2026.

Q: Is Section 100 EA still in force?

Yes, Section 100 of the The Electricity Act, 2003 is currently in force across the Republic of India.

Q: What is धारा 100 EA?

धारा 100 EA is the Devanagari Hindi reference for Section 100 of the The Electricity Act, 2003. Section 100 of The Electricity Act, 2003 (EA) governs accounts and audit of Central Commission.–. As verified on 19 May 2026.

Q: What is Dhara 100 EA?

Dhara 100 EA is the Roman Hindi reference for Section 100 of the The Electricity Act, 2003. "Dhara" means "Section" in Hindi. Section 100 of The Electricity Act, 2003 (EA) governs accounts and audit of Central Commission.–. As verified on 19 May 2026.

Q: How to cite Section 100 of The Electricity Act, 2003?

Cite as: "Section 100, The Electricity Act, 2003 (EA)" in legal briefs. For academic writing, use the BlueBook format: The Electricity Act, 2003, § 100 (India).

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(1)

The Central Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.

(2)

The accounts of the Central Commission shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Central Commission to the Comptroller and Auditor-General of India.

(3)

The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Central Commission under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Central Commission.

(4)

The accounts of the Central Commission, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government and that Government shall cause the same to be laid, as soon as may be after it is received, before each House of Parliament.