Primary law, Tamil Nadu land law
The Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976
The Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976, Act Number 59 of 1976, was enacted by Parliament on 8 April 1976 and is deemed to have come into force on 1 March 1976. It permits the Central Government to transfer officers and employees of the Indian Audit and Accounts Department to Central Government bodies responsible for compiling their own accounts. It repeals the Departmentalisation of Union Accounts (Transfer of Personnel) Ordinance, 1976, while preserving actions already taken under that Ordinance.
What the Act governs
The Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976 governs transfers of officers and employees from the Indian Audit and Accounts Department. Its purpose is to help a Ministry, Department, attached office or subordinate office of the Central Government efficiently take responsibility for compiling its own accounts.
The Act applies where the President has ordered that the Comptroller and Auditor-General be relieved of responsibility for compiling specified Union accounts or the accounts of specified Union services or departments.
Transfer process
The Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976 allows the Central Government to transfer personnel on the advice of an Advisory Committee. Key provisions include:
- The Central Government may establish one or more Advisory Committees, with the number of members it considers appropriate.
- A transfer may take effect prospectively or retrospectively, but not from a date earlier than the date specified in the President's order relieving the Comptroller and Auditor-General of the accounting responsibility.
- An employee may inform the Government within the specified time that they are unwilling to transfer.
- The Central Government may still transfer an unwilling employee if it considers the transfer necessary in the public interest.
- An employee's right to resign or retire under the rules applicable in the Indian Audit and Accounts Department is not affected.
Employment protection after transfer
An officer or employee transferred under Act Number 59 of 1976 ceases to be part of the Indian Audit and Accounts Department from the transfer date. The person then holds office in the relevant Central Government Ministry, Department or office under the designation specified by the Central Government.
The transferred person must receive a post with a pay scale no less favourable than the previous post and must retain the same substantive or officiating capacity. If the person was officiating in a higher post because of a leave vacancy or another vacancy of a specified duration, that pay is protected for the remaining period of the vacancy.
Relevance to property matters
The Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976 deals with Central Government staffing and account compilation. It does not contain provisions about land ownership, property registration, planning permission, land use or transactions by property buyers and owners.
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Common questions
Does this Act change any Tamil Nadu land or property rule?
No land or property rule is set out in the Act. It concerns transfers of Indian Audit and Accounts Department personnel to Central Government Ministries, Departments and offices.
Can an employee object to being transferred?
Yes. An employee may communicate unwillingness within the time specified, but the Central Government may still order the transfer if it considers the transfer necessary in the public interest.
Is a transferred employee's pay protected?
Yes. The employee must be appointed to a post with a pay scale no less favourable than the previous post, in the same substantive or officiating capacity. Certain higher officiating pay is also protected for the remaining period of a specified vacancy.
What happened to actions taken under the earlier Ordinance?
The Departmentalisation of Union Accounts (Transfer of Personnel) Ordinance, 1976 was repealed, but actions taken under it are treated as actions taken under the corresponding provisions of the Act.
