(1) If a Provincial Legislature¹[after the expiration of two years from the commencement of Part III of this Act] charging the salary of an Auditor General for that Province on the revenues of the Province, an Auditor-General of the Province may be appointed by²[His Majesty] to perform the same duties and to exercise the same powers in relation to the auditof the accounts of the Province as would be performed and exercised by the Auditor-General of India, if an Auditor-General of the Province hadnot been appointed:

Provided that no appointment of an Auditor-General in a Provinceshall be made until the expiration of at least three years from the date ofthe Act of the Provincial Legislature by which provision is made for anAuditor-General of that Province.

(2) The provisions of the last preceding section shall apply in relation to the Auditor-General of a Province and his staff as they apply in relation to the Auditor-General of India and his staff, subject to the following modifications that is to say--

(a) a person who is, or has been, Auditor-General of a Province shall be eligible for appointment as Auditor-General of India;

(b) in³[sub-section (3)] of the said section, for the reference to the Federal Legislature there shall be substituted a reference to the Provincial Legislature, and for the reference to the Governor-General there shall be substituted a reference to the Governor; and

(c) in sub-section (4) of the said section for the reference to the revenue of the Federation there shall be substituted a reference to revenues of the Province:

Provided that nothing in this section shall derogate from the power of the Auditor-General of India to give such directions in respect to the accounts of Provinces as are mentioned in the next succeeding section.

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1. Omitted, by the India (Provisional Constitution) Order, 1947.

2. Substituted, by by the India (Provisional Constitution) Order, 1947., by the word 'Governor'

3. substituted, by the India (Provisional Constitution) Order, 1947., by the words 'sub-sections (2) and (3)".