Section 25, Finance Commission (Miscellaneous Provisions) Act, 1951 [S1B-8DF]

25. Registration of Drawings and Disbursing Officer.—(1) Every Drawing and Disbursing Officer shall, within twenty-one days from the commencement of this Act or, where such person begins the drawing and disbursement of funds after such commencement, within twenty-one days from the date of such beginning, make an application for registration to the Comptroller and Auditor-General in Form GFR 19, accompanied by a fee of nil rupees. (2) The Comptroller and Auditor-General shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No Drawing and Disbursing Officer shall carry on the drawing and disbursement of funds unless registered under this section.