Section 3, Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976 [S1Q-6HM]

3. Appointment of Controller.—(1) The Central Government may, by notification, appoint an authority, to be known as the Controller, to exercise the powers and perform the functions conferred on it by or under this Act. (2) The Controller may, with the previous approval of the Central Government, appoint such officers and other employees as it considers necessary for the efficient discharge of its functions under this Act. (3) The Central Government may, by notification, direct that any power exercisable by it under this Act, except the power to make rules under section 43, shall, in relation to such matters and subject to such conditions as may be specified in the notification, be exercisable also by the Controller.