THE JHARKHAND STORY DESK
Ranchi, March 16: The Jharkhand government has refused to provide documents related to tribal land transfers to the Accountant General (AG), stating that the AG does not have the authority to audit quasi-judicial records linked to land matters.
The issue arose after the Accountant General of Jharkhand sought documents for a performance audit of tribal land management, particularly cases related to the transfer of tribal land in Ranchi district.
Law Department Opinion Cited
Following the request, the state government sought legal opinion from the Law Department.
After examining the matter, the department stated that orders passed by competent authorities under Section 49 of the Chotanagpur Tenancy (CNT) Act are part of a quasi-judicial process and therefore cannot be audited by the Accountant General.
The opinion further noted that under Sections 75 to 78 of the Bihar Practice and Procedure Rules in Revenue Matters, the authority to review such records lies with the Commissioner and the Board of Revenue.
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Government Declines Documents
Based on this legal opinion, the state government informed the Principal Accountant General of Jharkhand that it would not provide the requested documents for audit.
After receiving the government’s response, the Accountant General wrote again, requesting reconsideration, citing provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
Government Reiterates Stand
However, after reviewing the matter again, the government reiterated its refusal.
In its response, the government said that under the CAG Act, the Accountant General can conduct audits only in specific categories, including:
- Grant of land
- Assignment of revenue or concessions
- Grants
- Lease or licence of mineral rights
- Easements or privileges involving relinquishment of revenue
The government stated that orders passed by Deputy Commissioners under Sections 49 and 71A of the CNT Act do not fall under the definition of “grant of land.”
Therefore, such quasi-judicial orders related to tribal land transfers cannot be audited by the Accountant General, it said.