Section 14, Salary, Allowances and Pension of Members of Parliament Act, 1954 [S1C-KHC]
As at 7 September 2026. In force from 22 June 1954.
14. Maintenance of records and furnishing of returns.—(1) Every contractor shall maintain such records and registers relating to the execution of contracts as may be prescribed and shall preserve them for a period of five years. (2) Every contractor shall furnish to the Comptroller and Auditor-General a return in Form GFR 21 within thirty days from the end of every financial year, and such other information as the Comptroller and Auditor-General may, by order in writing, require.
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