Amendment of Section 35

In Section 35 of the Principal Act,-

1. (a) in sub-section (5), for the punctuation full stop ".", the punctuation colon ":" shall be substituted;
2. (b) after sub-section(5), the following shall be inserted, namely:- " Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force."