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TMI Blog2014 (4) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... actually auditing the accounts of the UAS Service providers as such, but examining all the receipts to ascertain whether the Union is getting its due share by way of licence fee and spectrum charges, which it is legitimately entitled to, by way of Revenue Sharing. By adopting that process, CAG is not carrying out any statutory audit of the accounts of the service providers, but for the limited purpose of ascertaining whether the Union is getting its legitimate share by way of “Revenue Sharing”. Service providers are, therefore, bound to provide all the records and documents called for by the CAG. CAG has, therefore, a duty to examine and satisfy himself that all the rules and procedures in that behalf are being met not only by the Union but also the service providers as a whole, since both, the Union, as well as the service providers, are dealing with the natural resources. CAG’s function is, therefore, separate and independent, which is not similar to the audit conducted by the DoT under Clause 22.5 or special audit under Clause 22.6. CAG’s function is only to ascertain whether the Union of India is getting its due share, while parting with the right to deal with its exclusive pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misleading. X X X X Extracts X X X X X X X X Extracts X X X X ..... elecom sector. Although it does not belong to a particular State, right of use has been granted to the States as per international norms. 78. In India, the courts have given an expansive interpretation to the concept of natural resources and have from time to time issued directions, by relying upon the provisions contained in Articles 38, 39, 48, 48-A and 51- A(g) for protection and proper allocation/distribution of natural resources and have repeatedly insisted on compliance with the constitutional principles in the process of distribution, transfer and alienation to private persons. 85. As natural resources are public goods, the doctrine of equality, which emerges from the concepts of justice and fairness, must guide the State in determining the actual mechanism for distribution of natural resources. In this regard, the doctrine of equality has two aspects: first, it regulates the rights and obligations of the State vis-à-vis its people and demands that the people be granted equitable access to natural resources and/or its products and that they are adequately compensated for the transfer of the resource to the private domain; and second, it regulates the rights and obli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stribution must be guided by constitutional provisions, including the doctrine of equality and larger public good. Bearing in mind the above constitutional principles, we may proceed further. 6. We have the Indian Telegraph Act, 1885 in force, which gives the "exclusive privilege" to the Central Government of establishing, maintaining and working of telegraph to the Central Government and the Government is empowered to give licences on such conditions and in consideration of such payment, as it thinks fit, to any person to establish, maintain or work a telegraph in any part of India. The Indian Wireless Telegraphy Act, 1933, regulates the possession of wireless telegraph apparatus. The National Policy of 1994 was the first major step towards deregularisation, liberalization and private sector participation for providing certain basic telecom services on affordable and reasonable prices to all people covering all villages and also to achieve various other objectives. Following the New Telecom Policy of 1999 (NTP), licenses were granted to various cellular mobile telephone service operators in various cities and circles to make available affordable and effective communication for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled the Wireless Planning Coordination Committee, as a part of the Ministry of Communications for periodical review of spectrum availability and broad allocation policy, should be set up; and (c) massive computerisation in WPC wing would be started in the next three months so as to achieve the objective of making all operations completely computerised by the end of the year 2000." 7. Parliament, in the year 1997, enacted the Telecom Regulatory Authority of India (TRAI) Act to provide for the establishment of TRAI and the Authority has been entrusted with various regulatory functions on unified licensing. The Act and the recommendations made by TRAI emphasized on efficient utilization of spectrum to all the service providers and indicated that it would make further recommendations on efficient utilization of spectrum, spectrum pricing, availability and spectrum allocation procedure, and DoT has to issue spectrum related guidelines, based on its recommendations. 8. Let us now examine the facts which gave rise to these appeals. On 28.01.2010, the TRAI issued a communication to one of the service providers for furnishing books of accounts to the Branch Audit Office of the Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the following accounting records, for three years commencing from 2006-07, consisting of books of accounts and other documents for all the services offered under the above referred UAs licences issued to reflect : (i) Total cost and breakup of original and current cost i.e. cost after depreciation under separate heads for different category of fixed assets; (ii) Cost and breakup of operational expenses; (iii) Service wise revenue; (iv) Income from other sources; (v) Supporting books of accounts other documents (a) Fixed assets register (b) Stores and spares/Inventory register (c) Register showing service-wise particulars of subscribers (d) Register showing deposits from customers (e) Cash books (f) Journals (g) Ledger (h) Copies of bills and counterfoils of all receipts. 2. The above mentioned information should be sent directly to DDG (Accounts), Department of Telecommunications, Room No.701, Sanchar Bhavan, 20, Ashoka Road, New Delhi - 110001 within 15 days from date of issue of this letter. Sd/- (16.3.2010) (Shashi Mohan) Director (AS-IV) Tele:23372063/Fax-23372404" 10. One of the service providers replied to the abovementioned letter on 15.04.2010, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the provisions of the UAs licence. We look forward to your kind consideration and support on the matter." 11. The Director General of Audit, Post and Telecommunications, later, with specific reference to "Audit of Telecom Service Providers by C&AG" sent a communication dated 10.05.2010 to one of the service providers, the operative portion of the same reads as under: "OFFICE OF THE DIRECTOR GENERAL OF AUDIT, POST & TELECOMMUNICATIONS SHAM NATH MARG (NEAR OLD SECRETARIAT), DELHI R.P. Singh Director General Dated : 10.5.2010 Sub: Audit of Telecom Service Providers by C&AG-Reg. Ref : 1) DoT Letter No.842-1086/2010-ASIV dt. 16.03.2010. 2) Your office letter No.RTL/09- 10/4433 Dt. 31.3.2010. Dear Shri Singh, Kindly refer to your office letter cited on the above subject extending cooperation in conduct of the audit of revenue share by C&AG. Certain difficulty has been expressed by your Company in providing the books of accounts in physical form as they are being maintained in electronic form in SAP R3. Further, it has been stated, the same could be viewed in the concerned IT Systems which would be made available at your headquarters at DAKC, Navi Mumbai. In this connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the C&AG of India under Section 16 of the C&A (DPC) Act is in exercise of the provisions of TRAI Rules, 2002 and has no relation with the special audit undertaken by the CAs appointed by DoT. 4. In view of the above, you are requested to make available all necessary records/books of accounts circle/area wise, to the corresponding Branch Audit Offices (as indicated in the letter dated 28th January, 2010) and to submit consolidated accounts to the Delhi Office of the DG Audit, P&T within 15 days of the receipt of this letter. You are also informed that noncompliance of this letter may attract appropriate action under the TRAI Act. This issues with the approval of the Authority. Yours faithfully, Sd/- (Anuradha Mitra) Pr. Advisor (FA)" 13. The TRAI also apprised the Service Providers that the audit sought to be conducted by CAG was separate and independent of the audit or special audit conducted by DoT, and therefore, directed the Service Providers to make available all the records for audit by CAG or else appropriate action would be taken against them under the TRAI Act. Service providers, aggrieved by the stand of DoT and TRAI, filed Civil Writ Petition 3673 of 2010, challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1990) 3 SCC 447, Ahmedabad Pvt. Primary Teachers' Association v. Administrative Officer and others (2004) 1 SCC 755. Learned senior counsel also referred to the Constituent Assembly Debates and Article 149 of the Constitution of India and submitted that the term "any other authority or body" was only meant to cover the entities that perform State functions/or entities financed or controlled by the State, as opposed to local bodies and other miscellaneous corporations and organizations. 16. Learned senior counsel submitted that Section 16 of the Act of 1971 does not apply to audit of private telecom licensees and submitted that the mere fact that licence fee payable under the licence agreement has to be credited into the Consolidated Fund of India in the form of receipts does not mean that a proprietary audit in respect of such receipts extends to a statutory audit of private telecom licensee. Learned senior counsel also submitted that for audit of telecom licensees the correct legal regime would be clause 22 of the Licence Agreement which specifically provides for audit and special audit. Shri Salve also pointed out that the DoT, under the agreement, can appoint an outside audito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 149 of the Constitution and Act of 1971 is to provide for Parliamentary control of executive on public funds, consequently, ambit of audit by CAG has to cover all issues that are required to be examined by the Parliament. Referring to the essence of Parliamentary Democracy, learned ASG placed reliance on the decision of this Court in S.R. Chaudhuri v. State of Punjab and others (2001) 7 SCC 126 and Kihoto Hollohan v. Zachillhu and others (1992) Suppl. 2 SCC 651. 19. Learned ASG also submitted "receipts payable into the Consolidated Fund of India" under Article 266 of the Constitution of India take in "all revenue receipts received by the Government of India" and submitted that a combined reading of Sections 13, 16 and 18 would indicate that it is obligatory on the part of the CAG to audit all transactions entered into by the Union and the States pertaining to the Consolidated Fund. Learned ASG referring to Rule 3 submitted that the Rule prescribes the records required to be maintained enabling TRAI to carry out its obligation under Section 11 and Rule 5 provides for furnishing the said record to TRAI for the said purpose and for its audit by CAG. Learned ASG, therefore, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and is extracted hereunder: "16. General: 16.1 The LICENSEE shall be bound by the terms and conditions of this Licence Agreement as well as by such orders/directions/ regulations of TRAI as per provisions of the TRAI Act, 1997 as amended from time to time and instructions as are issued by the Licensor/TRAI. 16.3 The Statutory provisions and the rules made under Indian Telegraph Act 1885 or Indian Wireless Telegraphy Act, 1933 shall govern this Licence agreement. Any order passed under these statutes shall be binding on the LICENSEE." 23. Part 2 of the licence conditions refers to commercial conditions and clause 17 deals with performance, which reads as under: "17. Tariffs: 17.1 The LICENSEE will charge the tariffs for the SERVICE as per the Tariff orders/ regulations / directions issued by TRAI from time to time. The LICENSEE shall also fulfill requirements regarding publication of tariffs, notifications and provision of information as directed by TRAI through its orders/regulations/directions issued from time to time as per the provisions of TRAI Act, 1997 as amended from time to time." 24. Part 3 of the licence conditions deals with the finance conditions, fee payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther eligible/entitled telecommunication service providers and; III. Service Tax on provision of service and Sales Tax actually paid to the Government if gross revenue had included as component of Sales Tax and Service Tax." 26. Clause 20 deals with the schedule of payments of annual licence fee and other dues. Relevant clauses being 20.4, 20.6, 20.7 and 20.11 are extracted hereunder: "20.4 The quarterly payment shall be made together with a STATEMENT in the prescribed form as annexure-II, showing the computation of revenue and Licence fee payable. The aforesaid quarterly STATEMENTS of each year shall be required to be audited by the Auditors (hereinafter called LICENSEE'S Auditors) of the LICENSEE appointed under Section 224 of the Companies' Act, 1956. The report of the Auditor should be in prescribed form as annexure-II. 20.6 Final adjustment of the Licence fee for the year shall be made based on the gross revenue figures duly certified by the AUDITORS of the LICENSEE in accordance with the provision of Companies' Act, 1956. 20.7 A reconciliation between the figures appearing in the quarterly statements submitted in terms of the clause 20.4 of the agreement with those appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the LICENSEE may maintain in respect of the business carried on to provide the service(s) under this Licence at any time without recording any reasons thereof. 22.3 (b) LICENSEE shall invariably preserve all billing and all other accounting records (electronic as well as hard copy) for a period of THREE years from the date of publishing of duly audited & approved Accounts of the company and any dereliction thereof shall be treated as a material breach independent of any other breach, sufficient to give a cause for cancellation of the LICENCE. 22.5 The LICENSOR may, on forming an opinion that the statements or accounts submitted are inaccurate or misleading, order Audit of the accounts of the LICENSEE by appointing auditor at the cost of the LICENSEE and such auditor(s) shall have the same powers which the statutory auditors of the company enjoy under Section 227 of the Companies Act, 1956. The remuneration of the Auditors, as fixed by the LICENSOR, shall be borne by the LICENSEE. 22.6 The LICENSOR may also get conducted a 'Special Audit' of the LICENSEE company's accounts/records by "Special Auditors", the payment for which at a rate as fixed by the LICENSOR, shall be borne b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conferred under sub-section (1) read with clause (d) of sub-section (2) of Section 35 of the TRAI Act, 1997. Rule 3 deals with the maintenance of books of accounts and other documents, which reads as under: "3. Maintenance of Books of Accounts and other Documents - (1) Every service provider shall keep and maintain the following books of accounts and other documents in the manner as specified by the Central Government from time to time, namely:- (i) books of accounts to reflect the itemized original and current cost service-wise of fixed assets and separate heads for different category of assets may be maintained; (ii) books of accounts and other documents to reflect service-wise itemised operational expenses; (iii) books of accounts to reflect service-wise revenue; (iv) books of accounts to reflect income from other sources; (v) supporting books of accounts and other documents as - (a) fixed assets register; (b) stores and spares register (c) register showing particulars, servicewise, of subscribers; (d) register showing deposits from customers; (e) cash book; (f) journal; (g) ledger; and (h) copies of bills and copies of counter foils of all receipts. Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law made by the Parliament. We may point out that this is the prime question that arises for consideration in these appeals. CAG 33. We may first examine the powers of the CAG under our constitutional scheme. Article 148 of the Constitution states that there shall be a Comptroller and Auditor General, who shall be appointed by the President by warrant under his hand and shall only be removed in like manner and on like grounds as of Judge of the Supreme Court of India. The CAG is, therefore, an important functionary under the Constitution and, it is often said, he is the guardian of the purse and that he should see that not farthing of it is spent without the authority of the Parliament. Article 149 deals with the duties and powers of the CAG which reads as under: "149. Duties and powers of the Comptroller and Auditor General. The Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fectiveness with which the government has used its resources and it was pointed out that performance/audit reports prepared under the regulations have to be viewed accordingly. In Arun Kumar Agrawal v. Union of India and others (2013) 7 SCC 1 this Court while interpreting Section 16 of 1971 Act held that the CAG has to satisfy himself that the rules and procedures, designed to secure an effective check on the assessment, collection and proper allocation of revenue are being duly observed and CAG has to examine the decisions which have financial implications, including the propriety of decision making. This Court also noticed that the report of the CAG is required to be submitted to the President, who shall cause them to be laid before each House of Parliament, as provided under Article 151(1) of the Constitution of India. By placing the reports of the CAG in the Parliament, CAG regulates the accountability of the Executive to the Parliament in the field of financial administration, thereby upholding the parliamentary democracy. 37. We are of the considered view that when the executive deals with the natural resources, like spectrum, which belongs to the people of this country, Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Parliamentary Debates, referred to by service providers may not be the sole criteria to be adopted by a court while examining the meaning and content of Article 149, since its content and significance has to vary from age to age. Fundamental Rights enunciated in the Constitution itself, as held by this Court in People's Union For Civil Liberties (PUCL) and another v. Union of India and another (2003) 4 SCC 399, have no fixed content, most of them are empty vessels into which each generation has to pour its content in the light of its experience. 41. Parliament has an obligation to ascertain whether the entire receipts by way of licence fee, spectrum charges, have been realized by the Union of India and credited to the Consolidated Fund of India (CFI). Article 266 says, all the public moneys received by or on behalf of the Government of India shall be credited to CFI. CAG can carry out examination into the economy, efficacy and effectiveness with which the Union of India has used its resources, and whether it has realized the entire licencee fee, spectrum charges and also whether the Union of India has correctly carried out the audit under Clauses 22.5 and 22.6 of UAS Licence A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of widest amplitude and would cover even the lease agreement entered into by the Union with service providers. The expression "relating to" refers to "Contingency Funds and Public Accounts". While examining the scope of Section 13, the test to be applied is, is it a transaction of Union or State or is it, in any way, "relates to contingency public fund". 44. Section 16 of the Act of 1971 deals with audit of receipts of Union or States, reads as under: "16. It shall be the duty of the Comptroller and Auditor-General to audit all receipts which are payable into the Consolidated Fund of India and of each State and of each Union Territory having a Legislative Assembly and to satisfy himself that the rules and procedures in that behalf designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed and to make for this purpose such examination of the accounts as he thinks fit and report thereon." 45. The expression "to audit all receipts" does not distinguish the revenue receipts and non-revenue receipts. For the purpose of audit of receipts, the duty of the CAG extends "to such examination of the accounts as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrum" on a revenue sharing basis with service providers. The expression "licence fee" in clause 18.1 and "Radio spectrum charges" in clause 18.3.1 in the licence agreement for UAS have to be understood in that perspective. The licence fee received by the DoT so also the Radio spectrum charges while granting the privilege to deal with the spectrum by the licensees is a "revenue received by the Government" within the meaning of Article 266 i.e. "a receipt payable into the Consolidated Fund of India" within the meaning of Section 16 of 1971 Act. 48. Revenue share receivable by the Union being a receipt payable into the Consolidated Fund" by virtue of Section 16 and 18(1)(b) of 1971 Act, in relation to such receipts, the CAG is entitled to seek the records maintained in terms of Rule 3 of Rules of 2002 and the records maintained under clauses 22.1 and 22.2 of the licence agreement. We are of the view that unless the underlying records which are in the exclusive custody of the Service Providers are examined, it would not be possible to ascertain whether the Union of India, as per the agreement, has received its full and complete share of Revenue, by way of licence fee and spectrum ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... himself that all the rules and procedures in that behalf are being met not only by the Union but also the service providers as a whole, since both, the Union, as well as the service providers, are dealing with the natural resources. CAG's function is, therefore, separate and independent, which is not similar to the audit conducted by the DoT under Clause 22.5 or special audit under Clause 22.6. CAG's function is only to ascertain whether the Union of India is getting its due share, while parting with the right to deal with its exclusive privilege to the Service Providers, who are dealing with a national wealth, to that extent, Rule 5(1)(ii) has to be read down, but the service providers are bound to make available all the books of accounts and other documents maintained by them under Rule 3, so as to ascertain whether the Union of India is getting its full share of revenue. CIVIL APPEAL NOS.10748 AND 10749 OF 2011 52. We are, in these appeals, concerned with the legality of the communication dated 16.3.2010 issued by the Department of Telecommunications and the communication dated 10.5.2010 issued by the Director General of Audit, Post and Telecommunication, to the various Tele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons which having not been complied with, the impugned action cannot be sustained. (ii) A special audit having been conducted in respect of the financial years 2006-2007 and 2007-2008 by a private Auditor, the impugned action on the part of the respondent must be held to be wholly illegal. (iii) Adherence to the principles of natural justice which is a sine-qua-non for exercise of the power conferred on DOT having not been complied with, the impugned letters are liable to be quashed. (iv) The invoices and other documents supporting the books of accounts maintained by the petitioner would be voluminous keeping in view the fact that Vodafone alone has about 200 million subscribers. (v) Exercise of power by DOT in any event was an abuse of process of the Court. (vi) DOT cannot be permitted to do something indirectly which it cannot do directly." 56. The Tribunal also considered the contentions raised by the Department, which are as follows: "(a) DOT has exercised its power in terms of the letter issued by TRAI as also by the Comptroller of Auditor General of India. (b) Some of the parties, namely, Vodafone and Airtel having expressly undertaken to produce the books of accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of its reasoning, the Tribunal placed reliance on the judgments of this Court in Rajesh Kumar and Others v. Deputy CIT and Others (2007) 2 SCC 181 as also the reference order passed in Sahara India (Firm) Lucknow v. Commissioner of Income Tax, Central-I and Another (2008) 14 SCC 151. The Tribunal also examined the principles laid down in Anisminic Ltd. V. Foreign Compensation Commission 1969 (1) All England Reporter 208 on the question of "jurisdictional error" and took the view that, after the special audit had been conducted, the question of having another audit in terms of Clause 22.5 of the Conditions of License would not arise. Holding so, the Tribunal set aside the communications dated 16.3.2010 and 10.5.2010 and allowed the petitions with costs of ₹ 50,000/. Aggrieved by the same, these two appeals have been preferred. 60. Shri Paras Kuhad, learned Additional Solicitor General appearing for the appellants, submitted that the Tribunal has completely misapplied various clauses of the licence agreement, especially Clauses 22.3, 22.5 and 22.6 which, according to the learned senior counsel, empower the Department to call for the books of account of the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment within the meaning of Clause 22.5, nor a special audit under Clause 22.6. For easy reference, we may, once again, refer the relevant portions of the communication dated 16.3.2010: "Government of India Ministry of Communication Department of Telecommunication (AS Cell) Sanchar Bhawan, 20, Ashoka Road, New Delhi - 110 001 No. 842-1086/1010-AS-IV Dated 16th March, 2010 To M/s. Bharti Airtel Ltd. And Bharti Hexacom Ltd., Unitech World Cyber Park Power-A, 4th Floor, Sector 39, Gurgaon - 122 001 Subject : Audit of Telecom Service Providers by C&AG Reference: Unified Access Service Licence Agreements as detailed below: Sl. No. Service Area Licence No. Dated xxx Xxx Xxx xxx In exercise of powers conferred on the Licensor under clause 22.3 of Unified Access Service (UAS) Licence, it is requested to provide the following accounting records, for three years commencing from 2006-07, consisting of books of accounts and other documents for all the services offered under the above referred UAS licences issued, to reflect: i) Total cost and break-up of original and current cost i.e. cost after depreciation under separate head for different category of fixed assets; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons thereof". In other words, while issuing the communication dated 10.5.2010, DoT or TRAI is not expected to record any reasons and that they can summon books of accounts in respect of the business at any time, from the UAS Licence holders. 65. Let us now examine the communication dated 10.5.2010 issued by the Director General of Audit, Post & Telecommunications to the UAS service providers, which specifically refers to the communication dated 16.3.2010, which is extracted below, once again, for an easy reference: "D.O. No. Report-PSP/F-4/Vol-II/2009-10/4 OFFICE OF THE Director General of Audit, Post & Telecommunications Sham Nath Marg, (Near Old Secretariat), Delhi - 110002 R. P. Singh Director General Dated 10-5-2010 Sub: Audit of Telecom Service Providers by C&AG-Reg. Ref: 1) DoT letter No. 842-1086/2010/AS-IV dt. 16.03.2010 2) Your office letter No. TTSL/DoT/ Audit/2010 dt. 1.04.2010 Dear Sh. Dalal Kindly refer to your office letter cited on the above subject extending cooperation in conduct of the audit of revenue share by C&AG. Certain difficulty has been expressed by your Company in providing the books of accounts in physical form as they are being maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is accepted, then the DOT can always stall an Audit sought to be conducted not only by CAG in exercise of powers conferred under Article 149 of the Constitution read with the 1971 Act and TRAI Rules 2002, but also an audit under clause 22.5 as well as special audit under clause 22.6. Consequently, an audit to be conducted by CAG would not depend upon the "formation of opinion" by the DoT that the statements or accounts submitted to it were inaccurate or misleading, which, in our view, would deprive the statutory and constitutional powers conferred on the CAG to conduct the audit or enquiry or inspection. Tribunal's order, in our view, is an encroachment upon the constitutional and statutory power conferred on CAG under Articles 148, 149 of the Constitution as well as Section 16 of the 1971 Act read with Rule 5 of the TRAI Rules 2002 and the licensing provisions. 68. We may, in this connection, refer to Clauses 22.5 and 22.6 for an easy reference: "22.5 The LICENSOR may, on forming an opinion that the statements or accounts submitted are inaccurate or misleading, order Audit of the accounts of the LICENSEE by appointing auditor at the cost of the LICENSEE and such auditor(s) shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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