{"id":14153,"date":"2026-07-22T12:52:11","date_gmt":"2026-07-22T12:52:11","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14153"},"modified":"2026-07-28T01:22:34","modified_gmt":"2026-07-28T01:22:34","slug":"mcqs-on-cag-dpc-act","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14153","title":{"rendered":"MCQs on CAG DPC Act"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14153\" class=\"elementor elementor-14153\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47d1e0b e-con-full e-flex e-con e-parent\" data-id=\"47d1e0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34dbf7c elementor-widget elementor-widget-html\" data-id=\"34dbf7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n============================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE MCQ PRACTICE + AI COACH  (Reusable Template)\r\n------------------------------------------------------------\r\nTABS:\r\n  1. Practice Quiz   \u2014 chapter-wise quiz (progress, weak areas,\r\n                       chapter filter, mastery stars)\r\n  2. My Performance  \u2014 AI coach: readiness score, focus areas,\r\n                       study plan, spaced-repetition revision queue\r\n\r\nHOW TO REUSE THIS TEMPLATE (3 steps):\r\n  1. In quizConfig below, change:\r\n       quizId   -> a UNIQUE id per topic (e.g. 'RTI-chapterwise-quiz').\r\n                   This keys localStorage; two quizzes sharing an id\r\n                   will share\/overwrite each other's progress!\r\n       topic    -> heading shown in the header\r\n       paper    -> 'Paper 1' \/ 'Paper 2' (shown in the eyebrow line)\r\n  2. Paste your question bank into  const allQuestions = [ ... ]\r\n     (format documented at the array).\r\n     NOTE: No 'year' field \u2014 this template is chapter-wise only.\r\n  3. Nothing else needs editing.\r\n\r\nRESET BEHAVIOUR:\r\n  \u2022 \"Reset Session\" (Practice tab)   -> clears ONLY the current\r\n    session's answers\/score. Lifetime mastery, weak areas and the\r\n    My Performance data are KEPT.\r\n  \u2022 \"Reset My Performance\" (My Performance tab) -> wipes lifetime\r\n    stats, mastery, weak areas and attempt history (with confirm).\r\n\r\nAll progress persists in localStorage (per quizId).\r\n============================================================\r\n-->\r\n\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1, viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@500;600;700&family=DM+Sans:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n\/* =====================================================\r\n   CSS ADDA \u2014 INTEGRATED PORTAL DESIGN SYSTEM\r\n   NOTE ON FONT STABILITY: all font sizes are in px (not\r\n   rem) so the widget looks identical on every WordPress\r\n   page\/theme, regardless of the site's root font size.\r\n   Key exam-paper typography carries !important to defeat\r\n   theme overrides. 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var(--line)}\r\n.action-btn.reset:hover{border-color:var(--red);color:var(--red)}\r\n.reset-note{font-size:11.5px;color:var(--faint);text-align:center;margin-top:6px;line-height:1.45}\r\n\r\n\/* ---------- TOAST & MODAL ---------- *\/\r\n.warning-toast{position:fixed;bottom:30px;left:50%;transform:translateX(-50%);background:var(--red);color:#fff;padding:12px 24px;border-radius:var(--r-md);font-weight:600;box-shadow:var(--sh-lg);z-index:10000;display:none;animation:gpUp .3s ease;font-size:14.1px}\r\n.warning-toast.show{display:flex;align-items:center;gap:8px}\r\n.warning-toast.success{background:var(--green)}\r\n@keyframes gpUp{from{opacity:0;transform:translateX(-50%) translateY(20px)}to{opacity:1;transform:translateX(-50%) 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*\/\r\n.bar-name{font-size:13.8px;font-weight:500;line-height:1.35;overflow-wrap:break-word;word-break:break-word}\r\n.bar-track{background:#eef1f6;border-radius:8px;height:20px;overflow:hidden}\r\n.bar-fill{height:100%;border-radius:8px;transition:width .8s ease}\r\n.bar-val{font-weight:700;font-size:14.7px;min-width:64px;text-align:right}\r\n.tbl-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:14px;background:#fff}\r\n.ai-hero{display:grid;grid-template-columns:280px 1fr;gap:18px;align-items:stretch}\r\n.ai-ring-card{background:linear-gradient(150deg,var(--navy-ink) 0%,var(--navy-d) 70%,#2f5fe0 100%);border-radius:var(--r-lg);padding:26px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center;box-shadow:var(--sh-md)}\r\n.ai-ring{position:relative;width:150px;height:150px}\r\n.ai-ring svg{transform:rotate(-90deg)}\r\n.ai-ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.ai-ring .fg{fill:none;stroke:var(--gold-l);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.ai-ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.ai-ring-txt .n{font-family:var(--serif);font-size:40px;font-weight:600;color:var(--gold-l);line-height:1}\r\n.ai-ring-txt .l{font-size:9.9px;letter-spacing:.12em;text-transform:uppercase;color:#bfdbfe;margin-top:4px}\r\n.ai-verdict{margin-top:14px;font-size:13.8px;color:#dbeafe;line-height:1.5}\r\n.ai-verdict b{color:#fff}\r\n.ai-coach-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-lg);padding:22px;box-shadow:var(--sh-sm)}\r\n.ai-coach-card h3{font-size:15.2px;color:var(--navy-ink);display:flex;align-items:center;gap:8px;margin-bottom:12px}\r\n.ai-coach-card h3 i{color:var(--gold)}\r\n.ai-reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.ai-reco:last-child{border-bottom:none}\r\n.ai-reco .ic{width:30px;height:30px;border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:12.8px;flex-shrink:0;margin-top:2px}\r\n.ai-reco .ic.hot{background:var(--red-bg);color:var(--red-d)}\r\n.ai-reco .ic.warm{background:#fef7e6;color:var(--amber-d)}\r\n.ai-reco .ic.cool{background:#eff6ff;color:var(--navy)}\r\n.ai-reco .ic.good{background:var(--green-bg);color:var(--green-d)}\r\n.ai-reco p{font-size:13.9px;color:#37414f}\r\n.ai-reco p b{color:var(--navy-ink)}\r\n.ai-reco .go{margin-left:auto;flex-shrink:0;background:#EFF6FF;color:var(--navy-d);border:1px solid #d4e2fb;border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);white-space:nowrap}\r\n.ai-reco .go:hover{background:var(--navy);color:#fff}\r\n\r\n.ai-kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin-top:18px}\r\n.ai-kpi{background:var(--card);border:1px solid var(--line);border-radius:var(--r-md);padding:14px 16px;box-shadow:var(--sh-sm)}\r\n.ai-kpi .n{font-family:var(--serif);font-size:25.6px;font-weight:600;color:var(--navy-d)}\r\n.ai-kpi .n.g{color:var(--green-d)} .ai-kpi .n.r{color:var(--red-d)} .ai-kpi .n.a{color:var(--amber-d)}\r\n.ai-kpi .l{font-size:10.9px;letter-spacing:.05em;text-transform:uppercase;color:var(--mut);margin-top:2px}\r\n\r\ntable.perf{border-collapse:collapse;width:100%;font-size:13.1px;min-width:760px}\r\ntable.perf th,table.perf td{padding:10px 10px;border-bottom:1px solid #eef1f6;text-align:center}\r\ntable.perf thead th{background:var(--navy);color:#fff;font-weight:600;font-size:11.5px}\r\ntable.perf th:first-child,table.perf td:first-child{text-align:left;padding-left:14px}\r\n\/* WRAP FIX: chapter column wraps; bounded so metric columns stay visible *\/\r\ntable.perf td:first-child{font-weight:500;background:#fbfcfe;white-space:normal;overflow-wrap:break-word;word-break:break-word;min-width:150px;max-width:260px;line-height:1.4}\r\n.mini-track{background:#eef1f6;border-radius:6px;height:9px;overflow:hidden;min-width:80px}\r\n.mini-fill{height:100%;border-radius:6px}\r\n.tag{display:inline-block;font-size:10.6px;font-weight:700;padding:3px 9px;border-radius:20px;text-transform:uppercase;letter-spacing:.03em}\r\n.tag.hot{background:var(--red-bg);color:var(--red-d)}\r\n.tag.warm{background:#fef7e6;color:var(--amber-d)}\r\n.tag.ok{background:#eff6ff;color:var(--navy-d)}\r\n.tag.good{background:var(--green-bg);color:var(--green-d)}\r\n.tag.na{background:#f1f5f9;color:var(--faint)}\r\n.mini-go{background:none;border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:700;color:var(--navy-d);cursor:pointer;transition:all .25s;font-family:var(--sans)}\r\n.mini-go:hover{background:var(--navy);color:#fff;border-color:var(--navy)}\r\n\r\n.rev-item{display:flex;align-items:center;gap:10px;background:#F8FAFC;border-left:3px solid var(--amber);border-radius:var(--r-sm);padding:10px 12px;margin-bottom:8px;font-size:12.6px;cursor:pointer;transition:all .25s}\r\n.rev-item:hover{background:#fef7e6;transform:translateX(3px)}\r\n.rev-item .q-num{font-weight:700;color:var(--amber-d);flex-shrink:0}\r\n.rev-item .q-text{flex:1;color:var(--mut);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.rev-item .days{background:var(--amber);color:#fff;padding:2px 8px;border-radius:20px;font-size:10.2px;font-weight:700;white-space:nowrap}\r\n.ai-empty{text-align:center;padding:34px 20px;color:var(--mut)}\r\n.ai-empty i{font-size:32px;color:var(--gold);margin-bottom:12px;display:block}\r\n.ai-empty .big{font-family:var(--serif);font-size:19.2px;color:var(--navy-ink);margin-bottom:6px}\r\n.ai-empty p{font-size:13.9px;max-width:52ch;margin:0 auto}\r\n.ai-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}\r\n.perf-reset-wrap{margin-top:34px;padding:18px;border:1px dashed #f3c1c1;border-radius:var(--r-lg);background:#fffafa;display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.perf-reset-wrap p{font-size:13.1px;color:var(--mut);flex:1;min-width:220px}\r\n.perf-reset-wrap p b{color:var(--red-d)}\r\n.perf-reset-btn{padding:11px 20px;background:#fff;border:2px solid #f3c1c1;border-radius:var(--r-md);color:var(--red-d);font-size:13.1px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);display:flex;align-items:center;gap:7px;white-space:nowrap}\r\n.perf-reset-btn:hover{background:var(--red);border-color:var(--red);color:#fff}\r\n\r\n\/* ---------- RESPONSIVE ---------- *\/\r\n@media(max-width:1024px){.quiz-container{grid-template-columns:minmax(0,1fr) 270px;gap:14px}}\r\n@media(max-width:900px){\r\n  \/* MOBILE: question 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12px;gap:9px}\r\n  .option-letter{min-width:30px;font-size:16.3px !important}\r\n  .option-text{font-size:16.3px !important}\r\n  .option-item:hover:not(.disabled){transform:none}\r\n  .question-nav{flex-wrap:wrap;padding:12px;gap:9px}\r\n  .nav-btn{padding:11px 16px;font-size:12.8px;flex:1;justify-content:center}\r\n  .nav-btn.check{order:-1;width:100%;max-width:none;flex-basis:100%}\r\n  .progress-combo{grid-template-columns:auto 1fr;gap:10px}\r\n  .result-stats{grid-template-columns:repeat(3,1fr);gap:7px}\r\n  .result-content{padding:22px}\r\n  .result-buttons{flex-direction:column}\r\n  .bar-row{grid-template-columns:28px 1fr;row-gap:4px}\r\n  .bar-track{grid-column:1\/-1}\r\n  .bar-name,.bar-val{grid-column:2;text-align:left}\r\n  .sec-head{flex-wrap:wrap;gap:6px}\r\n  .sec-head .hint{margin-left:0;flex-basis:100%}\r\n  .sec-head h2{font-size:16px}\r\n  .ai-ring{transform:scale(.85);margin:-8px}\r\n  .ai-ring-txt .n{font-size:33.6px}\r\n  .ai-kpis{grid-template-columns:repeat(2,1fr)}\r\n  .ai-kpi .n{font-size:20.8px}\r\n  .ai-reco{flex-wrap:wrap}\r\n  .ai-reco .go{margin-left:42px}\r\n  .warning-toast{width:calc(100% - 32px);justify-content:center;font-size:12.8px}\r\n  .gp-stat{min-width:76px}\r\n  .perf-reset-wrap{flex-direction:column;align-items:stretch}\r\n  .perf-reset-btn{justify-content:center}\r\n}\r\n\/* very small phones *\/\r\n@media(max-width:380px){\r\n  .gp-header{padding:14px 10px 0}\r\n  .gp-tab{padding:8px 10px;font-size:11.2px}\r\n  .mode-tab{padding:8px 11px;font-size:11.7px}\r\n  .question-text{font-size:16px !important;padding:12px}\r\n  .option-text,.option-letter{font-size:15.5px !important}\r\n  .ai-wrap{padding:6px 8px 24px}\r\n  .quiz-container{padding:0 8px 8px}\r\n  .filter-bar{padding:10px 8px 0}\r\n}\r\n<\/style>\r\n\r\n<div class=\"cwq-portal\" id=\"quizWrapper\">\r\n    <!-- Warning Toast -->\r\n    <div class=\"warning-toast\" id=\"warningToast\">\r\n        <span class=\"ic\">\u26a0\ufe0f<\/span>\r\n        <span id=\"toastMessage\">Message<\/span>\r\n    <\/div>\r\n\r\n    <!-- Result Modal -->\r\n    <div class=\"result-modal\" id=\"resultModal\">\r\n        <div class=\"result-content\">\r\n            <div class=\"result-icon\" id=\"resultIcon\">\ud83c\udf89<\/div>\r\n            <h2 class=\"result-title\" id=\"resultTitle\">Great Job!<\/h2>\r\n            <p class=\"result-message\" id=\"resultMessage\">You have completed the quiz.<\/p>\r\n            <div class=\"result-stats\">\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultCorrect\">0<\/div>\r\n                    <div class=\"result-stat-label\">Correct<\/div>\r\n                <\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultIncorrect\">0<\/div>\r\n                    <div class=\"result-stat-label\">Incorrect<\/div>\r\n                <\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\r\n                    <div class=\"result-stat-label\">Score<\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"result-buttons\">\r\n                <button class=\"result-btn secondary\" id=\"reviewBtn\"><span class=\"ic\">\ud83d\udc41<\/span> Review<\/button>\r\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> Practice Weak<\/button>\r\n                <button class=\"result-btn primary\" id=\"retryBtn\"><span class=\"ic\">\u21bb<\/span> Try Again<\/button>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- ================= HEADER ================= -->\r\n    <header class=\"gp-header\">\r\n        <div class=\"gp-head-top\">\r\n            <div class=\"gp-brand\">\r\n                <div class=\"eyebrow\" id=\"topicEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n                <h1 id=\"topicName\">Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971<\/h1>\r\n                <p>Chapter-wise MCQs \u00b7 Smart Practice, Weak-Area Drills &amp; AI Coach<\/p>\r\n            <\/div>\r\n            <div class=\"gp-stats\">\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrTotalQ\">0<\/div><div class=\"l\">MCQs<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrChapters\">0<\/div><div class=\"l\">Chapters<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrMastered\">0%<\/div><div class=\"l\">Mastered<\/div><\/div>\r\n                <div class=\"gp-stat clickable\" id=\"weakBadgeHeader\" style=\"display:none;\"><div class=\"n\" id=\"weakCountHeader\">0<\/div><div class=\"l\">Weak Areas<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrReadiness\">\u2014<\/div><div class=\"l\">Readiness<\/div><\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <nav class=\"gp-tabs\">\r\n            <button class=\"gp-tab active\" data-view=\"practice\"><span class=\"ic\">\u270d\ufe0f<\/span> Practice Quiz<\/button>\r\n            <button class=\"gp-tab\" data-view=\"performance\"><span class=\"ic\">\ud83e\udde0<\/span> My Performance <span class=\"pill\" id=\"perfPill\" style=\"display:none;\">!<\/span><\/button>\r\n        <\/nav>\r\n    <\/header>\r\n\r\n    <!-- ================= VIEW 1 : PRACTICE QUIZ ================= -->\r\n    <div class=\"gp-view active\" id=\"view-practice\">\r\n\r\n    <!-- Mode Selector -->\r\n    <div class=\"mode-selector\">\r\n        <div class=\"mode-tabs\">\r\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\r\n                <span class=\"ic\">\ud83d\udccb<\/span> All Questions <span class=\"badge\" id=\"allCount\">0<\/span>\r\n            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            <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\udcda<\/span> Filter by Chapter<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\"><div class=\"filter-list\" id=\"chapterList\"><\/div><\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display:none;\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\">\r\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\r\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\"><span class=\"ic\">\u21bb<\/span> Practice All Weak Areas<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- Main Container -->\r\n    <div class=\"quiz-container\">\r\n        <!-- Question Panel (primary) -->\r\n        <main class=\"question-panel\">\r\n            <div class=\"question-header\">\r\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\r\n                <div class=\"question-meta\">\r\n                    <div class=\"meta-badge chapter\"><span class=\"ic\">\ud83d\udcd6<\/span> <span id=\"currentQuestionChapter\">\u2014<\/span><\/div>\r\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> <span>Weak<\/span><\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"question-body\">\r\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\r\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\r\n                <div class=\"explanation-box\" id=\"explanationBox\">\r\n                    <div class=\"explanation-title\"><span class=\"ic\">\ud83d\udca1<\/span> Explanation<\/div>\r\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\r\n                <\/div>\r\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\r\n                    <span class=\"mastery-label\"><span class=\"ic\">\u2b50<\/span> Mastery:<\/span>\r\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\r\n                        <i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"question-nav\">\r\n                    <button class=\"nav-btn prev\" id=\"prevBtn\"><span class=\"ic\">\u2190<\/span> Previous<\/button>\r\n                    <button class=\"nav-btn check\" id=\"checkBtn\"><span class=\"ic\">\u2713<\/span> Check Answer<\/button>\r\n                    <button class=\"nav-btn next\" id=\"nextBtn\">Next <span class=\"ic\">\u2192<\/span><\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/main>\r\n\r\n        <!-- Right Rail: navigator \u2192 progress \u2192 actions -->\r\n        <aside class=\"dashboard-sidebar\">\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\uddc2\ufe0f<\/span> Question Navigator<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\r\n                    <div class=\"legend\">\r\n                        <div class=\"legend-items\">\r\n                            <div class=\"legend-item\"><div class=\"legend-color unattempted\"><\/div><span>New<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color attempted\"><\/div><span>Seen<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color correct\"><\/div><span>Correct<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color incorrect\"><\/div><span>Incorrect<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\ud83c\udfc6<\/span> Progress &amp; Session<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"progress-combo\">\r\n                        <div class=\"progress-ring-container\">\r\n                            <div class=\"progress-ring\">\r\n                                <svg width=\"100\" height=\"100\">\r\n                                    <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\r\n                                    <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" stroke-dasharray=\"264\" stroke-dashoffset=\"264\" id=\"progressRingFill\"><\/circle>\r\n                                <\/svg>\r\n                                <div class=\"progress-ring-text\">\r\n                                    <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\r\n                                    <span class=\"progress-ring-label\">Mastered<\/span>\r\n                                <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                        <div class=\"stat-col\">\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Questions<\/span><span class=\"stat-value\" id=\"totalQuestions\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Attempted<\/span><span class=\"stat-value\" id=\"attemptedCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Correct<\/span><span class=\"stat-value correct\" id=\"correctCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Incorrect<\/span><span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                    <div class=\"progress-stats-mini\" style=\"margin-top:10px\">\r\n                        <div class=\"progress-stat-mini\"><div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div><div class=\"label\">Lifetime Correct<\/div><\/div>\r\n                        <div class=\"progress-stat-mini\"><div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div><div class=\"label\">Weak Areas<\/div><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"action-buttons\">\r\n                <button class=\"action-btn submit\" id=\"submitBtn\"><span class=\"ic\">\ud83d\udce4<\/span> Submit &amp; View Results<\/button>\r\n                <button class=\"action-btn reset\" id=\"resetBtn\"><span class=\"ic\">\u21ba<\/span> Reset Session<\/button>\r\n                <p class=\"reset-note\">Resets only this session's answers.<br>Lifetime performance &amp; mastery are kept.<\/p>\r\n            <\/div>\r\n        <\/aside>\r\n    <\/div>\r\n    <\/div><!-- \/view-practice -->\r\n\r\n    <!-- ================= VIEW 2 : MY PERFORMANCE (AI COACH) ================= -->\r\n    <div class=\"gp-view\" id=\"view-performance\">\r\n        <div class=\"ai-wrap\">\r\n            <div id=\"aiEmptyState\" class=\"an-card ai-empty\" style=\"display:none;margin-top:24px;\">\r\n                <span class=\"ic\" style=\"font-size:32px\">\ud83e\udde0<\/span>\r\n                <div class=\"big\">Your AI coach is waiting for data<\/div>\r\n                <p>Attempt a few questions in the Practice tab. The coach will then compute your readiness score, detect weak chapters weighted by their share of the question bank, and build a personalised study plan.<\/p>\r\n            <\/div>\r\n\r\n            <div id=\"aiContent\">\r\n                <div class=\"sec-head\" style=\"margin-top:24px;\"><span class=\"num\">01<\/span><h2>Readiness \u2014 AI Assessment<\/h2><span class=\"hint\">weighted by chapter share of the bank<\/span><\/div>\r\n                <div class=\"ai-hero\">\r\n                    <div class=\"ai-ring-card\">\r\n                        <div class=\"ai-ring\">\r\n                            <svg width=\"150\" height=\"150\">\r\n                                <circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>\r\n                                <circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"402\" id=\"aiRingFill\"><\/circle>\r\n                            <\/svg>\r\n                            <div class=\"ai-ring-txt\"><span class=\"n\" id=\"aiScore\">0<\/span><span class=\"l\">Readiness \/ 100<\/span><\/div>\r\n                        <\/div>\r\n                        <div class=\"ai-verdict\" id=\"aiVerdict\"><\/div>\r\n                    <\/div>\r\n                    <div class=\"ai-coach-card\">\r\n                        <h3><span class=\"ic\">\ud83e\ude84<\/span> Smart Study Plan \u2014 What to do next<\/h3>\r\n                        <div id=\"aiRecoList\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"ai-kpis\" id=\"aiKpis\"><\/div>\r\n\r\n                <div class=\"sec-head\"><span class=\"num\">02<\/span><h2>Chapter Performance vs Chapter Weight<\/h2><span class=\"hint\">priority = high weight \u00d7 low accuracy<\/span><\/div>\r\n                <div class=\"tbl-scroll\"><table class=\"perf\">\r\n                    <thead><tr><th>Chapter<\/th><th>Weight<\/th><th>Coverage<\/th><th>Accuracy<\/th><th>Status<\/th><th>Action<\/th><\/tr><\/thead>\r\n                    <tbody id=\"perfTableBody\"><\/tbody>\r\n                <\/table><\/div>\r\n\r\n                <div class=\"ai-two\" style=\"margin-top:34px;\">\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">03<\/span><h2>Revision Queue<\/h2><span class=\"hint\">spaced repetition<\/span><\/div>\r\n                        <div class=\"an-card\" id=\"revisionQueue\"><\/div>\r\n                    <\/div>\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">04<\/span><h2>Mastery Distribution<\/h2><\/div>\r\n                        <div class=\"an-card\" id=\"masteryDist\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- Performance reset (lifetime data) -->\r\n                <div class=\"perf-reset-wrap\">\r\n                    <p><b>Danger zone:<\/b> this permanently erases your lifetime performance for this quiz \u2014 mastery stars, weak areas, accuracy history and the readiness score. Session reset on the Practice tab does <b>not<\/b> touch this data.<\/p>\r\n                    <button class=\"perf-reset-btn\" id=\"resetPerfBtn\"><span class=\"ic\">\ud83d\uddd1\ufe0f<\/span> Reset My Performance<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div><!-- \/view-performance -->\r\n<\/div>\r\n<script>\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION  \u2190 EDIT PER TOPIC\r\n\/\/ ==========================================\r\nconst quizConfig = {\r\n    \/\/ UNIQUE id per topic. Progress is stored in localStorage under this key,\r\n    \/\/ so two quizzes MUST NOT share the same quizId.\r\n    quizId: 'CHANGE-ME-chapterwise-quiz',\r\n    topic: 'Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971',                     \/\/ \u2190 shown in header h1\r\n                         \/\/ \u2190 shown in header eyebrow\r\n    masteryThreshold: 3,   \/\/ total correct needed for \"mastered\"\r\n    weakThreshold: 1,      \/\/ wrong attempts before a question is flagged weak\r\n    revisionGapDays: 7     \/\/ days after which a mastered Q re-enters revision\r\n};\r\n\r\n\r\nconst allQuestions = [\r\n  {\r\n    id: 1,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Who was appointed as the first Auditor General of India in November 1860?\",\r\n    options: [\r\n      \"Sir Edward Drummond\",\r\n      \"Sir Edmund Burke\",\r\n      \"Sir John Lawrence\",\r\n      \"Sir Charles Trevelyan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Historical Evolution of the Office of CAG<\/b><br>The Government of India Act, 1858 paved the way for the appointment of the first Auditor General, and <b>Sir Edward Drummond<\/b> was appointed as the first Auditor General in <b>November 1860<\/b>. The role of the CAG thereafter evolved through practice and tradition in British India.\"\r\n  },\r\n  {\r\n    id: 2,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Under which one of the following reforms did the Auditor General become independent of the Government?\",\r\n    options: [\r\n      \"Morley-Minto Reforms, 1909\",\r\n      \"Montford Reforms, 1919\",\r\n      \"Government of India Act, 1935\",\r\n      \"Indian Independence Act, 1947\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Montford (Montagu-Chelmsford) Reforms, 1919<\/b><br>Under the Montford Reforms of 1919, the Auditor General became <b>independent of the Government<\/b>. Later, the Government of India Act, 1935 further strengthened the position of the Auditor General, but the independence itself was first secured under the 1919 reforms.\"\r\n  },\r\n  {\r\n    id: 3,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Before the commencement of the Constitution, the conditions of service of the Auditor General and his duties and powers in relation to audit and accounts were provided by the\",\r\n    options: [\r\n      \"Government of India Act, 1858\",\r\n      \"Government of India (Audit and Accounts) Order, 1936\",\r\n      \"Auditor General's (Conditions of Service) Rules, 1929\",\r\n      \"India (Provisional Constitution) Order, 1947\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Government of India (Audit and Accounts) Order, 1936<\/b><br>The Government of India (Audit and Accounts) Order, 1936 provided for the conditions of service of the Auditor General and also clearly defined his duties and powers in relation to audit and accounts. This Order, as adapted by the India (Provisional Constitution) Order, 1947, continued to govern the position under the transitional provisions of Article 149 until the CAG's DPC Act, 1971 was enacted.\"\r\n  },\r\n\r\n\r\n  {\r\n    id: 8,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"The CAG's (DPC) Act, 1971 is a comprehensive legislation framed under which of the following provisions of the Constitution of India?\",\r\n    options: [\r\n      \"Articles 148(1) and 150\",\r\n      \"Articles 148(3) and 149\",\r\n      \"Articles 149 and 151\",\r\n      \"Articles 148(5) and 151\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Constitutional Basis of the DPC Act<\/b><br>The Act is a comprehensive legislation framed under <b>Article 148(3)<\/b> (which empowers Parliament to determine by law the salary and other conditions of service of the CAG) and <b>Article 149<\/b> (which provides that the CAG shall perform such duties and exercise such powers in relation to the accounts of the Union, the States and of any other authority or body as may be prescribed by or under any law made by Parliament). Accordingly, the Act prescribes (a) the salary and other conditions of service of the CAG, and (b) his duties and powers in relation to accounts and audit.\"\r\n  },\r\n  {\r\n    id: 9,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Consider the following statements regarding the appointment and removal of the Comptroller and Auditor General of India:\\n1. The CAG is appointed by the President by warrant under his hand and seal.\\n2. The CAG can be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.\\n3. The CAG holds office during the pleasure of the President.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Article 148(1) \u2013 Appointment and Removal<\/b><br>Article 148(1) provides that the CAG shall be appointed by the President <b>by warrant under his hand and seal<\/b> \u2705 (Statement 1) and shall only be removed from office <b>in like manner and on the like grounds as a Judge of the Supreme Court<\/b> \u2014 i.e., by an order of the President passed after an address by each House of Parliament supported by the prescribed special majority, on the ground of proved misbehaviour or incapacity \u2705 (Statement 2). Precisely because of this protected removal procedure, the CAG does NOT hold office during the pleasure of the President \u2014 his security of tenure is the bedrock of his independence from the Executive, making Statement 3 incorrect.\"\r\n  },\r\n  {\r\n    id: 10,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Before entering upon his office, the Comptroller and Auditor General of India makes and subscribes an oath or affirmation according to the form set out in the\",\r\n    options: [\r\n      \"First Schedule to the Constitution\",\r\n      \"Second Schedule to the Constitution\",\r\n      \"Third Schedule to the Constitution\",\r\n      \"Tenth Schedule to the Constitution\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Article 148(2) \u2013 Oath of Office<\/b><br>Every person appointed as CAG shall, before he enters upon his office, make and subscribe before the President, or some person appointed in that behalf by him, an oath or affirmation according to the form set out for the purpose in the <b>Third Schedule<\/b> to the Constitution. The Second Schedule, by contrast, is relevant to the CAG only for his salary and conditions of service until determined by Parliament by law under Article 148(3).\"\r\n  },\r\n  {\r\n    id: 11,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Consider the following statements regarding the salary and other conditions of service of the Comptroller and Auditor General under the Constitution:\\n1. They shall be such as may be determined by Parliament by law.\\n2. Until so determined, they shall be as specified in the Second Schedule to the Constitution.\\n3. The salary of the CAG and his rights in respect of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment with the approval of Parliament.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Article 148(3) and its Proviso \u2013 Protection of Service Conditions<\/b><br>Article 148(3) provides that the salary and other conditions of service of the CAG shall be determined by Parliament by law \u2705 (Statement 1), and until so determined, shall be as specified in the Second Schedule \u2705 (Statement 2). However, the proviso lays down an absolute protection: <b>neither the salary of the CAG nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment<\/b> \u2014 there is no exception for parliamentary approval, making Statement 3 incorrect. This protection safeguards the independence of the office.\"\r\n  },\r\n  {\r\n    id: 12,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Which one of the following statements regarding the Comptroller and Auditor General of India is not correct?\",\r\n    options: [\r\n      \"After ceasing to hold office, the CAG is not eligible for further office under the Government of India.\",\r\n      \"After ceasing to hold office, the CAG is eligible for further office under the Government of a State but not under the Government of India.\",\r\n      \"The administrative expenses of the office of the CAG are charged upon the Consolidated Fund of India.\",\r\n      \"The conditions of service of persons serving in the Indian Audit and Accounts Department are prescribed by rules made by the President after consultation with the CAG.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Article 148(4) \u2013 Bar on Further Office<\/b><br>Article 148(4) provides that the CAG shall <b>not be eligible for further office either under the Government of India OR under the Government of any State<\/b> after he has ceased to hold his office \u2014 the bar covers both the Union and the States, so the claim that he remains eligible for further office under a State Government is incorrect. The other statements correctly restate Article 148(4) (partly), Article 148(6) (administrative expenses, including all salaries, allowances and pensions of persons serving in that office, charged on the Consolidated Fund of India), and Article 148(5) (rules by the President after consultation with the CAG).\"\r\n  },\r\n  {\r\n    id: 13,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"The conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor General shall be such as may be prescribed by\",\r\n    options: [\r\n      \"law made by Parliament\",\r\n      \"rules made by the President after consultation with the CAG\",\r\n      \"regulations made by the CAG with the approval of the President\",\r\n      \"rules made by the Central Government in consultation with the Union Public Service Commission\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Article 148(5) \u2013 Service Conditions of IA&AD and Administrative Powers of CAG<\/b><br>Subject to the provisions of the Constitution and of any law made by Parliament, the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the CAG shall be such as may be prescribed by <b>rules made by the President after consultation with the Comptroller and Auditor-General<\/b>. The requirement of consultation with the CAG preserves the functional independence of his department.\"\r\n  },\r\n  {\r\n    id: 14,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"The administrative expenses of the office of the Comptroller and Auditor General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, are\",\r\n    options: [\r\n      \"voted by Parliament every year as part of the demands for grants\",\r\n      \"charged upon the Consolidated Fund of India\",\r\n      \"charged upon the Public Account of India\",\r\n      \"met from the Contingency Fund of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Article 148(6) \u2013 Expenses Charged on the Consolidated Fund of India<\/b><br>Article 148(6) provides that the administrative expenses of the office of the CAG, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be <b>charged upon the Consolidated Fund of India<\/b> \u2014 i.e., they are non-votable and not subject to the vote of Parliament, which further insulates the office from executive and legislative pressure.\"\r\n  },\r\n  {\r\n    id: 15,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Which one of the following Articles of the Constitution provides that the CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament?\",\r\n    options: [\r\n      \"Article 148\",\r\n      \"Article 149\",\r\n      \"Article 150\",\r\n      \"Article 151\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Article 149 \u2013 Duties and Powers of the CAG<\/b><br>Article 149 provides that the CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States <b>and of any other authority or body<\/b> as may be prescribed by or under any law made by Parliament; and until such provision is made, he shall perform such duties and exercise such powers as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of the Constitution in relation to the accounts of the Dominion of India and of the Provinces. It is in pursuance of Article 149 that the DPC Act, 1971 was enacted.\"\r\n  },\r\n  {\r\n    id: 16,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"The accounts of the Union and of the States shall be kept in such form as the\",\r\n    options: [\r\n      \"President may, on the advice of the CAG, prescribe\",\r\n      \"CAG may, with the approval of Parliament, prescribe\",\r\n      \"Union Finance Minister may, in consultation with the CAG, prescribe\",\r\n      \"Parliament may, by law, prescribe\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Article 150 \u2013 Form of Accounts of the Union and of the States<\/b><br>Article 150 provides that the accounts of the Union and of the States shall be kept in such form as the <b>President may, on the advice of the Comptroller and Auditor-General of India, prescribe<\/b>. The prescription is thus by the President, but the CAG's advice is the constitutional basis on which the form of accounts is determined.\"\r\n  },\r\n  {\r\n    id: 17,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Consider the following statements regarding the audit reports of the Comptroller and Auditor General:\\n1. The reports of the CAG relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.\\n2. The reports of the CAG relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.\\n3. The CAG submits his reports relating to the accounts of the Union directly to Parliament.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Article 151 \u2013 Audit Reports<\/b><br>Article 151(1) requires the reports of the CAG relating to the accounts of the Union to be submitted to the <b>President<\/b>, who shall cause them to be laid before each House of Parliament \u2705 (Statement 1). Article 151(2) requires the reports relating to the accounts of a State to be submitted to the <b>Governor<\/b>, who shall cause them to be laid before the Legislature of the State \u2705 (Statement 2). The CAG does not submit his reports directly to Parliament \u2014 the constitutional channel is through the President\/Governor \u2014 making Statement 3 incorrect.\"\r\n  },\r\n  {\r\n    id: 18,\r\n    chapter: 'CH 1: HISTORICAL BACKGROUND & CONSTITUTIONAL PROVISIONS',\r\n    question: \"Which one of the following pairs of Articles of the Constitution and their subject matter is not correctly matched?\",\r\n    options: [\r\n      \"Article 148 \u2013 Comptroller and Auditor-General of India\",\r\n      \"Article 149 \u2013 Duties and powers of the Comptroller and Auditor-General\",\r\n      \"Article 150 \u2013 Audit reports\",\r\n      \"Article 151 \u2013 Audit reports\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Articles 148 to 151 \u2013 Correct Subject Matter<\/b><br>Article 148 deals with the CAG (appointment, oath, salary, bar on further office, IA&AD rules, charged expenses); Article 149 with his duties and powers; <b>Article 150 with the FORM OF ACCOUNTS of the Union and of the States<\/b> (not audit reports); and Article 151 with audit reports (submission to President\/Governor for laying before Parliament\/State Legislature). Hence, the pairing of Article 150 with 'Audit reports' is incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 20,\r\n    chapter: 'CH 2: PRELIMINARY (SECTIONS 1\u20132)',\r\n    question: \"The CAG's (DPC) Act, 1971 was enacted to\",\r\n    options: [\r\n      \"determine the conditions of service of the CAG only\",\r\n      \"prescribe the duties and powers of the CAG only\",\r\n      \"determine the conditions of service of the CAG and to prescribe his duties and powers, and for matters connected therewith or incidental thereto\",\r\n      \"regulate the recruitment and conditions of service of persons serving in the Indian Audit and Accounts Department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Long Title \/ Purpose of the Act<\/b><br>The Act is expressed to be 'An Act to determine the conditions of service of the Comptroller and Auditor General of India and to <b>prescribe his duties and powers<\/b> and for matters connected therewith or incidental thereto.' It thus covers BOTH limbs \u2014 conditions of service (Chapter II, in pursuance of Article 148(3)) and duties and powers (Chapter III, in pursuance of Article 149) \u2014 and not merely one of them. The conditions of service of persons serving in the IA&AD, by contrast, are governed by rules made by the President under Article 148(5), not by this Act.\"\r\n  },\r\n  {\r\n    id: 21,\r\n    chapter: 'CH 2: PRELIMINARY (SECTIONS 1\u20132)',\r\n    question: \"Under the CAG's (DPC) Act, 1971, \\\"accounts\\\", in relation to commercial undertakings of a Government, include\\n1. trading accounts.\\n2. manufacturing accounts.\\n3. profit and loss accounts.\\n4. balance-sheets and other subsidiary accounts.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 2(a) \u2013 Definition of 'Accounts'<\/b><br>Section 2(a) provides that 'accounts', in relation to commercial undertakings of a Government, include <b>trading, manufacturing and profit and loss accounts and balance-sheets and other subsidiary accounts<\/b>. All four items form part of this inclusive definition \u2014 which is why Section 13(c) correspondingly casts a duty on the CAG to audit all trading, manufacturing, profit and loss accounts and balance-sheets and other subsidiary accounts kept in any department of the Union or of a State.\"\r\n  },\r\n  {\r\n    id: 22,\r\n    chapter: 'CH 2: PRELIMINARY (SECTIONS 1\u20132)',\r\n    question: \"Consider the following statements regarding \\\"appropriation accounts\\\" as defined in the CAG's (DPC) Act, 1971:\\n1. They are accounts which relate to the expenditure brought to account during a financial year.\\n2. The expenditure relates to the several items specified in the law made for the appropriation of moneys out of the Consolidated Fund.\\n3. The definition covers the Consolidated Fund of India, of a State, and of a Union territory having a Legislative Assembly.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 2(b) \u2013 Definition of 'Appropriation Accounts'<\/b><br>Section 2(b) defines 'appropriation accounts' as accounts which relate to the <b>expenditure brought to account during a financial year<\/b> \u2705, to the <b>several items specified in the law<\/b> made in accordance with the provisions of the Constitution or of the Government of Union Territories Act, 1963 for the appropriation of moneys \u2705, out of the <b>Consolidated Fund of India or of a State, or of a Union territory having a Legislative Assembly<\/b>, as the case may be \u2705. All three statements correctly reflect the definition.\"\r\n  },\r\n  {\r\n    id: 23,\r\n    chapter: 'CH 2: PRELIMINARY (SECTIONS 1\u20132)',\r\n    question: \"With reference to the CAG's (DPC) Act, 1971, which one of the following statements is not correct?\",\r\n    options: [\r\n      \"\\\"Comptroller and Auditor-General\\\" means the CAG of India appointed under Article 148 of the Constitution.\",\r\n      \"\\\"State\\\" means a State specified in the First Schedule to the Constitution.\",\r\n      \"\\\"Union\\\" includes a Union territory only if it has a Legislative Assembly.\",\r\n      \"\\\"Accounts\\\", in relation to commercial undertakings of a Government, include balance-sheets.\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 2(e) \u2013 'Union' Includes Every Union Territory<\/b><br>Section 2(e) defines 'Union' as including a Union territory, <b>whether having a Legislative Assembly or not<\/b> \u2014 the definition is not confined to Union territories with Legislative Assemblies, making option (c) incorrect. The other definitions are correctly stated: Section 2(c) (CAG appointed under Article 148), Section 2(d) (State as specified in the First Schedule to the Constitution), and Section 2(a) (accounts of commercial undertakings including balance-sheets).\"\r\n  },\r\n  {\r\n    id: 24,\r\n    chapter: 'CH 2: PRELIMINARY (SECTIONS 1\u20132)',\r\n    question: \"Consider the following statements regarding the legislative competence in respect of the CAG:\\n1. A law made by a State Legislature can cast duties or confer powers upon the CAG or his representatives.\\n2. The duties and powers of the CAG prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by a State Legislature.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Exclusive Competence of Parliament (Article 149)<\/b><br>Under Article 149, only Parliament can prescribe by law the duties and powers of the CAG. Consequently, <b>no law of a State Legislature can cast any duties or confer any powers upon the CAG or his representatives<\/b> \u2014 Statement 1 is incorrect. Likewise, the duties and powers of the CAG prescribed by a Parliamentary law cannot be superseded or abridged by or under any law made by a State Legislature \u2705 (Statement 2). This is also why Section 19(3) had to provide a special enabling route (request by the Governor) for audit of corporations established by State law.\"\r\n  },\r\n  {\r\n    id: 25,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The Comptroller and Auditor General shall be paid a salary which is equal to the salary of\",\r\n    options: [\r\n      \"the Chief Justice of India\",\r\n      \"a Judge of the Supreme Court\",\r\n      \"the Chief Election Commissioner\",\r\n      \"the Attorney General of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 3 \u2013 Salary of the CAG<\/b><br>Section 3 provides that there shall be paid to the CAG a salary which is <b>equal to the salary of a Judge of the Supreme Court<\/b>. The Second Schedule to the Constitution governed the position until Parliament so determined; the DPC Act now statutorily pegs the CAG's salary to that of a Supreme Court Judge.\"\r\n  },\r\n  {\r\n    id: 26,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who, immediately before assuming office as the CAG, was in receipt of a pension in respect of previous service under the Government of the Union or of a State assumes office as the CAG. Which one of the following statements regarding his salary is correct?\",\r\n    options: [\r\n      \"He shall draw the full salary of a Judge of the Supreme Court in addition to his pension.\",\r\n      \"His salary shall be reduced by the amount of that pension and by the amount of any commuted portion thereof.\",\r\n      \"His pension shall stand suspended during his tenure as CAG.\",\r\n      \"His salary shall be fixed by the President on a case-to-case basis.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Proviso to Section 3 \u2013 Reduction of Salary by Pension<\/b><br>The proviso to Section 3 provides that if a person who, immediately before assuming office as CAG, was in receipt of, or being eligible had elected to draw, a pension (other than a disability or wound pension) in respect of any previous service under the Government of the Union or of a State (or their predecessor Governments), his salary as CAG shall be <b>reduced (a) by the amount of that pension, and (b) if he had received the commuted value of a portion of the pension before assuming office, by the amount of that portion of the pension<\/b>. The pension is neither drawn in addition to full salary nor suspended \u2014 the salary itself is reduced.\"\r\n  },\r\n  {\r\n    id: 27,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the term of office of the Comptroller and Auditor General:\\n1. The CAG holds office for a term of six years from the date on which he assumes office.\\n2. Where he attains the age of sixty-five years before the expiry of the term of six years, he vacates office on the date on which he attains that age.\\n3. He may, at any time, resign his office by writing under his hand addressed to the President.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 4 \u2013 Term of Office<\/b><br>Section 4 provides a term of <b>six years<\/b> from the date of assuming office \u2705 (Statement 1); its first proviso requires him to vacate office on attaining the age of <b>sixty-five years<\/b> if that occurs before the expiry of the six-year term \u2705 (Statement 2) \u2014 i.e., whichever is earlier; and its second proviso permits him, at any time, to <b>resign by writing under his hand addressed to the President<\/b> \u2705 (Statement 3). The Explanation adds that for the CAG holding office immediately before the commencement of the Act, the six-year term is computed from the date on which he had assumed office. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 28,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person is appointed as the Comptroller and Auditor General at the age of sixty-two years. For how long can he hold the office?\",\r\n    options: [\r\n      \"Six years from the date of assuming office\",\r\n      \"Three years, i.e., until he attains the age of sixty-five years\",\r\n      \"Five years, i.e., until he attains the age of sixty-seven years\",\r\n      \"Until he attains the age of seventy years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 4 \u2013 Six Years or Sixty-five Years, Whichever Is Earlier<\/b><br>Under Section 4, the CAG holds office for six years, but the first proviso requires him to vacate office on attaining the age of sixty-five years where that occurs before the expiry of the six-year term. A person appointed at sixty-two would attain sixty-five after only <b>three years<\/b>, and must vacate office on that date \u2014 the age ceiling cuts the term short.\"\r\n  },\r\n  {\r\n    id: 29,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The Comptroller and Auditor General may resign his office by writing under his hand addressed to the\",\r\n    options: [\r\n      \"Prime Minister\",\r\n      \"President\",\r\n      \"Speaker of the Lok Sabha\",\r\n      \"Chief Justice of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Second Proviso to Section 4 \u2013 Resignation<\/b><br>The second proviso to Section 4 provides that the CAG may, at any time, by writing under his hand addressed to the <b>President<\/b>, resign his office. The President is both the appointing authority (Article 148(1)) and the authority to whom the resignation is addressed.\"\r\n  },\r\n  {\r\n    id: 30,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the leave admissible to the Comptroller and Auditor General:\\n1. A person who was in the service of Government immediately before assuming office as CAG may be granted leave in accordance with the rules applicable to the Service to which he belonged, and he is entitled to carry forward the leave standing at his credit.\\n2. Any other person appointed as CAG may be granted leave in accordance with the rules applicable to a member of the Indian Administrative Service.\\n3. The power to grant or refuse leave to the CAG, and to revoke or curtail leave granted to him, vests in the Prime Minister.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 5 \u2013 Leave<\/b><br>Section 5(1) permits a person who was in Government service immediately before assuming office to be granted leave (during his tenure but not thereafter) in accordance with the rules applicable to his parent Service, with the entitlement to carry forward the leave standing at his credit \u2705 (Statement 1). Section 5(2) provides that any other person appointed as CAG may be granted leave in accordance with the rules applicable to a member of the <b>Indian Administrative Service<\/b> \u2705 (Statement 2). However, under Section 5(3), the power to grant or refuse leave to the CAG, and to revoke or curtail leave granted to him, vests in the <b>President<\/b> \u2014 not the Prime Minister \u2014 making Statement 3 incorrect.\"\r\n  },\r\n  {\r\n    id: 31,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The power to grant or refuse leave to the Comptroller and Auditor General and to revoke or curtail leave granted to him vests in the\",\r\n    options: [\r\n      \"President\",\r\n      \"Prime Minister\",\r\n      \"Union Finance Minister\",\r\n      \"Parliament\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 5(3) \u2013 Leave-Sanctioning Authority for the CAG<\/b><br>Section 5(3) expressly provides that the power to grant or refuse leave to the CAG, and to revoke or curtail leave granted to him, shall vest in the <b>President<\/b> \u2014 consistent with the constitutional scheme in which the President is the appointing authority for the CAG.\"\r\n  },\r\n  {\r\n    id: 32,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who was in the service of Government immediately before assuming office as the Comptroller and Auditor General shall, on entering upon office as CAG, be\",\r\n    options: [\r\n      \"deemed to be on deputation from his parent Service\",\r\n      \"deemed to have retired from service, his service as CAG being reckoned as continuing approved service counting for pension in his parent Service\",\r\n      \"deemed to have resigned from his parent Service without pensionary benefits\",\r\n      \"treated as on foreign service terms for all purposes\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(1) \u2013 Deemed Retirement with Pension Continuity<\/b><br>Section 6(1) provides that such a person shall be <b>deemed to have retired from service<\/b> on the date on which he enters upon office as CAG, <b>but his service as CAG shall be reckoned as continuing approved service counting for pension<\/b> in the Service to which he belonged. He is neither on deputation nor on foreign service terms, and his pensionary continuity is expressly protected.\"\r\n  },\r\n  {\r\n    id: 33,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, the CAG's (DPC) Act, 1971 provided that every person who enters upon office as the CAG shall, on demitting office, be eligible to a pension of a sum of\",\r\n    options: [\r\n      \"ten thousand rupees per annum\",\r\n      \"fifteen thousand rupees per annum\",\r\n      \"twenty thousand four hundred rupees per annum\",\r\n      \"twenty-five thousand rupees per annum\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(2) \u2013 Original Pension of \u20b915,000 Per Annum<\/b><br>As originally enacted, Section 6(2) provided a pension of <b>fifteen thousand rupees per annum<\/b> on demitting office, which sum included the aggregate of all pensions payable to him, the commuted portion (if any) of his pension, and the pension equivalent of retirement gratuity admissible under his parent Service rules \u2014 with the proviso that if he was or became eligible under his parent Service rules to a higher pension, he could draw the higher amount. (The figure of \u20b920,400 was the CEILING introduced by the 1984 Amendment for the aggregate of pension plus special pension, later omitted w.e.f. 1.1.1986; and the pension was ultimately equated to that of a Supreme Court Judge by the 1987 Amendment.)\"\r\n  },\r\n  {\r\n    id: 34,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who demits office as the Comptroller and Auditor General by resignation shall be eligible to a pension at the rate of\",\r\n    options: [\r\n      \"seven hundred rupees per annum for each completed year of service as CAG\",\r\n      \"two thousand rupees per annum for each completed year of service as CAG\",\r\n      \"five thousand rupees per annum for each completed year of service as CAG\",\r\n      \"fifteen thousand rupees per annum irrespective of the length of service\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(6) \u2013 Pension on Resignation<\/b><br>Section 6(6) provides that a person who demits office as CAG <b>by resignation<\/b> shall be eligible to a pension at the rate of <b>two thousand rupees per annum for each completed year of his service as CAG<\/b> \u2014 subject to the proviso capping the aggregate (together with parent-Service pension, commuted portion and gratuity equivalent) at fifteen thousand rupees per annum or the higher pension referred to in Section 6(2)\/(3). (The figure of \u20b9700 per completed year is the SPECIAL pension under sub-sections (6A)\/(6B) inserted by the 1984 Amendment \u2014 a different provision.)\"\r\n  },\r\n  {\r\n    id: 35,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Except where he demits office by resignation, a person holding office as the CAG shall be deemed to have demitted office if, and only if,\\n1. he has completed his term of office.\\n2. he has attained the age of sixty-five years.\\n3. his demission of office is medically certified to be necessitated by ill health.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 6(8) \u2013 Deemed Demission of Office<\/b><br>Section 6(8) provides that, except where he demits office by resignation, a person holding office as CAG shall be deemed to have demitted office if, and only if \u2014 (a) he has <b>completed the term of office<\/b> specified in Section 4, or (b) he has <b>attained the age of sixty-five years<\/b>, or (c) his demission is <b>medically certified to be necessitated by ill health<\/b>. All three are the recognised modes of deemed demission for pension purposes.\"\r\n  },\r\n  {\r\n    id: 36,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the special pension provisions introduced in respect of the CAG by the Amendment Act, 1984:\\n1. A person demitting office as CAG became entitled, in addition to his pension, to a special pension of seven hundred rupees per annum in respect of each completed year of service as CAG.\\n2. As introduced in 1984, the aggregate amount payable was capped at twenty thousand four hundred rupees per annum.\\n3. This ceiling was later omitted by the Amendment Act, 1987 with effect from 1st January, 1986.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>1984 Amendment \u2013 Special Pension and Its Ceiling<\/b><br>The Amendment Act, 1984 (No. 2 of 1984) inserted sub-sections (6A) and (6B) into Section 6, entitling a person demitting office (in any manner specified in sub-section (8) or by resignation) to (a) the pension admissible under his parent Service rules \/ previous Government service, and (b) a <b>special pension of seven hundred rupees per annum for each completed year of service as CAG<\/b> \u2705 (Statement 1). The provisos capped the aggregate at <b>\u20b920,400 per annum<\/b> \u2705 (Statement 2). These provisos were subsequently <b>omitted by the Amendment Act, 1987 (No. 50 of 1987), deemed effective from 1st January, 1986<\/b> \u2705 (Statement 3). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 37,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"After the commencement of the CAG's (DPC) Amendment Act, 1987, a person who demits office as the Comptroller and Auditor General is entitled to a pension which is equal to the pension payable to\",\r\n    options: [\r\n      \"a Secretary to the Government of India\",\r\n      \"the Chief Election Commissioner\",\r\n      \"a Judge of the Supreme Court\",\r\n      \"the Chairman of the Union Public Service Commission\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 6(6C) \u2013 Pension Equated to a Supreme Court Judge (1987 Amendment)<\/b><br>Sub-section (6C), inserted by the Amendment Act, 1987 (No. 50 of 1987, effective 16.12.1987), provides that a person who demits office as CAG after the commencement of that Amendment Act shall be entitled to a <b>pension equal to the pension payable to a Judge of the Supreme Court<\/b> \u2014 computed in accordance with Part III of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958 for persons who were in Government service before assuming office, and Part I of that Schedule for other persons \u2014 together with such pension (including commutation of pension), family pension and gratuity as are admissible to a Supreme Court Judge under that Act and its rules.\"\r\n  },\r\n\r\n  {\r\n    id: 39,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The provision in the CAG's (DPC) Act, 1971 relating to commutation of pension of the CAG was\",\r\n    options: [\r\n      \"substituted by the Amendment Act, 1984\",\r\n      \"omitted by the Amendment Act, 1987\",\r\n      \"omitted by the Amendment Act, 1994\",\r\n      \"retained without any change\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 7 \u2013 Commutation of Pension (Omitted)<\/b><br>Section 7, which originally provided that the Civil Pensions (Commutation) Rules for the time being in force shall, with such adaptations as may be made therein by the President, apply to a person who had held office as CAG, was <b>omitted by the CAG's (DPC) Amendment Act, 1987 (No. 50 of 1987)<\/b>. This omission was consequential to the insertion of sub-section (6C), under which pension including commutation of pension became admissible on the same basis as a Judge of the Supreme Court.\"\r\n  },\r\n  {\r\n    id: 40,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Every person holding office as the Comptroller and Auditor General shall be entitled to subscribe to the\",\r\n    options: [\r\n      \"Contributory Provident Fund (India)\",\r\n      \"General Provident Fund (Central Services)\",\r\n      \"Public Provident Fund\",\r\n      \"All India Services Provident Fund\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 8 \u2013 Right to Subscribe to GPF<\/b><br>Section 8 provides that every person holding office as the CAG shall be entitled to subscribe to the <b>General Provident Fund (Central Services)<\/b>. This is a statutory entitlement forming part of his conditions of service under Chapter II of the Act.\"\r\n  },\r\n  {\r\n    id: 41,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"After the CAG's (DPC) Amendment Act, 1987, the conditions of service of the CAG relating to travelling allowance, rent-free residence, conveyance facilities, sumptuary allowance and medical facilities are those for the time being applicable to\",\r\n    options: [\r\n      \"a member of the Indian Administrative Service holding the rank of Secretary to the Government of India\",\r\n      \"a Judge of the Supreme Court\",\r\n      \"the Cabinet Secretary to the Government of India\",\r\n      \"the Chief Justice of a High Court\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 9 (as substituted in 1987) \u2013 Other Conditions of Service<\/b><br>Section 9, as substituted by the Amendment Act, 1987, provides that save as otherwise provided in the Act, the conditions of service relating to <b>travelling allowance, provision of rent-free residence and exemption from payment of income-tax on the value of such rent-free residence, conveyance facilities, sumptuary allowance, medical facilities<\/b> and such other conditions of service, shall be those for the time being applicable to <b>a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges Act<\/b> and the rules made thereunder, applying so far as may be to a serving or retired CAG. (Prior to the 1987 substitution, these were determined by the rules applicable to a member of the IAS holding the rank of Secretary to the Government of India \u2014 which is why option (a) reflects only the pre-1987 position.)\"\r\n  },\r\n  {\r\n    id: 42,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the other conditions of service of the Comptroller and Auditor General:\\n1. Prior to the Amendment Act, 1987, they were determined by the rules applicable to a member of the Indian Administrative Service holding the rank of Secretary to the Government of India.\\n2. A person who was in Government service before assuming office as CAG cannot be given less favourable terms than those to which he would be entitled as a member of the Service to which he belonged.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 9 \u2013 Pre-1987 Position and the Protective Proviso<\/b><br>Before its substitution by the Amendment Act, 1987, Section 9 provided that the other conditions of service of the CAG (including emoluments during duty out of India and travelling allowance) were to be determined by the rules applicable to a member of the <b>IAS holding the rank of Secretary to the Government of India<\/b> \u2705 (Statement 1). The proviso to the substituted Section 9 protects a person who, immediately before assuming office, was in Government service \u2014 nothing in the section can give him <b>less favourable terms<\/b> than those admissible to him as a member of his parent Service, his service as CAG being treated as continuing for this purpose \u2705 (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 43,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following is separately provided for in the CAG's (DPC) Act, 1971 and does not form part of the 'other conditions of service' of the CAG applicable on the pattern of a Judge of the Supreme Court?\",\r\n    options: [\r\n      \"Exemption from payment of income-tax on the value of rent-free residence\",\r\n      \"Sumptuary allowance\",\r\n      \"Medical facilities\",\r\n      \"Salary\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 3 vs. Section 9 \u2013 Distinct Provisions<\/b><br><b>Salary<\/b> is separately and specifically provided for under <b>Section 3<\/b> (equal to the salary of a Judge of the Supreme Court) and is not among the matters covered by Section 9. Section 9 covers the OTHER conditions of service \u2014 travelling allowance, provision of rent-free residence and exemption from income-tax on its value, conveyance facilities, sumptuary allowance, medical facilities and such other conditions as are applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges Act.\"\r\n  },\r\n  {\r\n    id: 44,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the CAG's (DPC) Amendment Act, 1994:\\n1. It amended the provision relating to the salary of the CAG with retrospective effect from 27th March, 1990.\\n2. It extended, with effect from 16th December, 1987, the pension at par with a Judge of the Supreme Court to persons who had demitted office as CAG before that date.\\n3. It was enacted on 26th August, 1994.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Amendment Act, 1994 (No. 51 of 1994)<\/b><br>The Amendment Act, 1994 (enacted on <b>26th August, 1994<\/b>) made two changes with retrospective effect: Section 2 amended the proviso to Section 3 of the principal Act (relating to salary \u2014 omitting the word 'and' at the end of clause (b) and omitting clause (c)) and was deemed to have come into force on <b>27th March, 1990<\/b> \u2705 (Statement 1); Section 3 of the Amendment Act inserted sub-section (6D) in Section 6, extending the Supreme Court Judge-level pension to persons who demitted office before 16.12.1987, and was deemed to have come into force on <b>16th December, 1987<\/b> \u2705 (Statement 2). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 45,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following statements regarding the conditions of service of the Comptroller and Auditor General is not correct?\",\r\n    options: [\r\n      \"His salary is equal to the salary of a Judge of the Supreme Court.\",\r\n      \"He holds office for six years or up to the age of sixty-five years, whichever is earlier.\",\r\n      \"He is entitled to subscribe to the General Provident Fund (Central Services).\",\r\n      \"After the 1987 Amendment, his pension is equal to the pension payable to the Chief Justice of India.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Pension Equated to a Judge of the Supreme Court, Not the Chief Justice of India<\/b><br>Under Section 6(6C), inserted by the Amendment Act, 1987, the pension of a person demitting office as CAG is equal to the pension payable to <b>a Judge of the Supreme Court<\/b> (under the relevant Part of the Schedule to the Supreme Court Judges Act) \u2014 not to the Chief Justice of India \u2014 making option (d) incorrect. The other statements correctly reflect Section 3 (salary), Section 4 (term of six years or age of sixty-five, whichever is earlier), and Section 8 (right to subscribe to the GPF (Central Services)).\"\r\n  },\r\n  {\r\n    id: 157,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The reduction of the salary of the Comptroller and Auditor General on account of a pension drawn in respect of previous Government service does not apply in the case of a\",\r\n    options: [\r\n      \"superannuation pension\",\r\n      \"disability or wound pension\",\r\n      \"pension drawn from the Government of a predecessor Government of a State\",\r\n      \"pension for which he was eligible but had elected to draw\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Proviso to Section 3 \u2013 Exclusion of Disability and Wound Pension<\/b><br>The proviso to Section 3 applies where a person, immediately before assuming office as CAG, was in receipt of, or being eligible so to do had elected to draw, a pension <b>'other than a disability or wound pension'<\/b> in respect of previous service under the Government of the Union or of a State (or their predecessor Governments). A <b>disability or wound pension is therefore expressly excluded<\/b> from the reduction, and continues to be drawn without affecting his salary as CAG. Superannuation pensions, pensions from predecessor Governments and pensions he had merely elected to draw all attract the reduction.\"\r\n  },\r\n  {\r\n    id: 158,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The provision for reduction of the salary of the Comptroller and Auditor General on account of a pension in respect of previous service extends to service under\\n1. the Government of the Union.\\n2. any predecessor Government of the Union.\\n3. the Government of a State.\\n4. any predecessor Government of a State.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Proviso to Section 3 \u2013 Wide Coverage of 'Previous Service'<\/b><br>The proviso covers a pension in respect of any previous service <b>under the Government of the Union or any of its predecessor Governments, or under the Government of a State or any of its predecessor Governments<\/b>. All four categories of service are therefore covered \u2014 the reference to predecessor Governments ensures that pensions earned under pre-Constitution or pre-reorganisation Governments are equally taken into account.\"\r\n  },\r\n  {\r\n    id: 159,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who had received, in lieu of a portion of the pension due to him for previous Government service, the commuted value thereof before assuming office as the Comptroller and Auditor General. His salary as CAG shall be reduced by\",\r\n    options: [\r\n      \"the amount of the commuted value actually received by him\",\r\n      \"the amount of that portion of the pension which was commuted, in addition to the amount of the pension he continues to draw\",\r\n      \"the amount of the residual pension only\",\r\n      \"nothing on account of the commuted portion, since it has already been paid to him in a lump sum\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Clause (b) of the Proviso to Section 3<\/b><br>The reduction operates in two limbs: <b>(a) by the amount of that pension<\/b>; and <b>(b) if he had, before assuming office, received in lieu of a portion of the pension due to him the commuted value thereof, by the amount of THAT PORTION OF THE PENSION<\/b> \u2014 i.e., by the notional pension amount that was commuted, not by the lump-sum commuted value received. The commuted portion is thus added back for the purpose of computing the reduction, so that commutation does not become a device for drawing a higher net salary.\"\r\n  },\r\n  {\r\n    id: 160,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"In the case of a person who was holding the office of the Comptroller and Auditor General immediately before the commencement of the CAG's (DPC) Act, 1971, the term of six years is computed from the date\",\r\n    options: [\r\n      \"of the commencement of the Act\",\r\n      \"on which he had assumed office\",\r\n      \"on which the Constitution came into force\",\r\n      \"of his appointment by warrant of the President\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Explanation to Section 4<\/b><br>The Explanation to Section 4 provides that for the purpose of that section, the term of six years in respect of the CAG <b>holding office immediately before the commencement of the Act shall be computed from the date on which he had ASSUMED OFFICE<\/b> \u2014 not from the date of commencement of the Act. The transitional incumbent therefore did not get a fresh six-year term on the Act coming into force.\"\r\n  },\r\n  {\r\n    id: 161,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following statements regarding the term of office of the Comptroller and Auditor General is correct?\",\r\n    options: [\r\n      \"He holds office for six years, and the attainment of the age of sixty-five years during that period does not affect his tenure.\",\r\n      \"He holds office for six years or until he attains the age of sixty-five years, whichever is earlier.\",\r\n      \"He holds office until he attains the age of sixty-five years, irrespective of the length of his tenure.\",\r\n      \"He holds office for six years, extendable by the President for a further period of two years.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 4 and its First Proviso \u2013 The Two Limits Read Together<\/b><br>Section 4 fixes a term of six years from the date of assuming office, and its first proviso requires him to vacate office on attaining the age of sixty-five years where that happens before the expiry of the six-year term. The two operate together, so the correct formulation is <b>six years or the age of sixty-five years, whichever is EARLIER<\/b>. There is no provision for extension of the term by the President.\"\r\n  },\r\n  {\r\n    id: 162,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Leave in accordance with the rules applicable to the Service to which he belonged may be granted to a person who was in the service of Government immediately before assuming office as the Comptroller and Auditor General\",\r\n    options: [\r\n      \"during his tenure of office as well as thereafter\",\r\n      \"during his tenure of office but not thereafter\",\r\n      \"only after he demits office as CAG\",\r\n      \"only with the concurrence of his parent Service\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 5(1) \u2013 Leave Confined to the Tenure<\/b><br>Section 5(1) permits such a person to be granted, <b>'during his tenure of office but not thereafter'<\/b>, leave in accordance with the rules for the time being applicable to the Service to which he belonged before that date. The entitlement is thus strictly co-terminous with his tenure as CAG and does not survive his demission of office.\"\r\n  },\r\n  {\r\n    id: 163,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person in the service of Government who assumes office as the Comptroller and Auditor General is entitled to carry forward the amount of leave standing at his credit on that date. This entitlement operates\",\r\n    options: [\r\n      \"subject to the provisions relating to his pension\",\r\n      \"notwithstanding the provisions relating to his pension\",\r\n      \"only if he had not availed of any leave in the preceding financial year\",\r\n      \"only where the President so directs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 5(1) \u2013 Non Obstante Effect over Section 6<\/b><br>Section 5(1) provides that such a person <b>'shall be entitled to carry forward the amount of leave standing at his credit on such date, NOTWITHSTANDING ANYTHING CONTAINED IN SECTION 6'<\/b> \u2014 that is, notwithstanding the pension provisions under which he is deemed to have retired from service on entering upon office as CAG. The deemed retirement therefore does not extinguish his accumulated leave.\"\r\n  },\r\n  {\r\n    id: 164,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who was not in the service of Government immediately before his appointment is appointed as the Comptroller and Auditor General. Leave may be granted to him in accordance with the rules for the time being applicable to\",\r\n    options: [\r\n      \"a Judge of the Supreme Court\",\r\n      \"a member of the Indian Administrative Service\",\r\n      \"a member of the Indian Audit and Accounts Service\",\r\n      \"a Secretary to the Government of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 5(2) \u2013 Leave Rules for an Outside Appointee<\/b><br>Section 5(2) provides that <b>any other person who is appointed as the CAG may be granted leave in accordance with such rules as are for the time being applicable to a member of the INDIAN ADMINISTRATIVE SERVICE<\/b>. Note the contrast with the substituted Section 9, under which the other conditions of service (travelling allowance, rent-free residence, sumptuary allowance, medical facilities, etc.) follow the pattern of a Judge of the Supreme Court.\"\r\n  },\r\n  {\r\n    id: 165,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following pairs is not correctly matched?\",\r\n    options: [\r\n      \"Appointment of the CAG \u2013 President, by warrant under his hand and seal\",\r\n      \"Resignation of the CAG \u2013 Addressed in writing to the President\",\r\n      \"Grant or refusal of leave to the CAG \u2013 President\",\r\n      \"Removal of the CAG \u2013 President, at his pleasure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The President's Role at Each Stage \u2014 and Its Limits<\/b><br>The President appoints the CAG by warrant under his hand and seal (Article 148(1)), receives his resignation in writing (second proviso to Section 4) and exercises the power to grant, refuse, revoke or curtail his leave (Section 5(3)). <b>Removal, however, is NOT at the President's pleasure<\/b> \u2014 the CAG can be removed only <b>in like manner and on the like grounds as a Judge of the Supreme Court<\/b>, i.e., by an order of the President passed after an address by each House of Parliament supported by the prescribed special majority on the ground of proved misbehaviour or incapacity. Option (d) is therefore the incorrect pairing.\"\r\n  },\r\n  {\r\n    id: 166,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, the sum of fifteen thousand rupees per annum payable as pension to a person demitting office as the Comptroller and Auditor General was to include\\n1. the aggregate of all pensions payable to him.\\n2. the commuted portion, if any, of his pension.\\n3. the pension equivalent of the retirement gratuity, if any, admissible to him under the rules applicable to the Service to which he belonged.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 6(2) \u2013 What the \u20b915,000 Sum Subsumed<\/b><br>As originally enacted, Section 6(2) provided that the pension of fifteen thousand rupees per annum <b>'shall include the aggregate of all pensions payable to him<\/b> \u2705 <b>and the commuted portion, if any, of his pension<\/b> \u2705, <b>and the pension equivalent of the retirement gratuity, if any, which may have been admissible to him under the rules for the time being applicable to the Service to which he belonged'<\/b> \u2705. The figure was thus an all-inclusive ceiling and not an amount payable over and above the parent-Service benefits.\"\r\n  },\r\n  {\r\n    id: 167,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, where a person demitting office as the Comptroller and Auditor General was or became eligible, under the rules governing the Service to which he belonged, to a pension higher than fifteen thousand rupees per annum, he was\",\r\n    options: [\r\n      \"eligible to draw, as pension, the higher amount\",\r\n      \"restricted to fifteen thousand rupees per annum in all cases\",\r\n      \"required to exercise an option within six months of demitting office\",\r\n      \"eligible to draw the higher amount only with the approval of the President\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Proviso to Sections 6(2) and 6(3) \u2013 The Higher Pension Option<\/b><br>The proviso to Section 6(2) (and identically to Section 6(3)) provided that <b>if such a person is or becomes eligible, at any time, under the rules for the time being governing the Service to which he belonged, to a pension higher than the said sum of fifteen thousand rupees, he shall be eligible to draw, as pension, the said HIGHER AMOUNT<\/b>. The statutory figure therefore operated as a floor-cum-ceiling that could never reduce what his parent Service rules already gave him.\"\r\n  },\r\n  {\r\n    id: 168,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, a person who, immediately before assuming office as the Comptroller and Auditor General, had become eligible for receiving a pension in respect of previous service under Government, but was not actually in receipt of it, was\",\r\n    options: [\r\n      \"outside the pension provisions of the Act altogether\",\r\n      \"governed by the same fifteen thousand rupees per annum formula as a person actually in receipt of such pension\",\r\n      \"eligible only to the pension admissible under his parent Service rules\",\r\n      \"eligible to a pension of two thousand rupees per annum for each completed year of service as CAG\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(3) \u2013 'In Receipt of' or 'Had Become Eligible for Receiving'<\/b><br>Section 6(3) covered a person who, immediately before assuming office, <b>was in receipt of, OR had become eligible for receiving, a pension in respect of any previous service under Government<\/b>, and made him eligible on demitting office to the same pension of fifteen thousand rupees per annum, inclusive of the aggregate of all pensions payable, the commuted portion and the pension equivalent of retirement gratuity \u2014 with the same proviso permitting a higher parent-Service pension to be drawn. Mere eligibility, without actual receipt, was thus sufficient to attract the provision.\"\r\n  },\r\n  {\r\n    id: 169,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, a person appointed as the Comptroller and Auditor General who had no previous service under Government was, on demitting office, eligible to a pension of\",\r\n    options: [\r\n      \"fifteen thousand rupees per annum\",\r\n      \"two thousand rupees per annum for each completed year of service as CAG\",\r\n      \"seven hundred rupees per annum for each completed year of service as CAG\",\r\n      \"an amount equal to the pension of a Judge of the Supreme Court\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 6(4) \u2013 Pension of an Outside Appointee<\/b><br>Section 6(4) provided simply that <b>'any other person who is appointed as the Comptroller and Auditor-General shall, on demitting the said office, be eligible to a pension of fifteen thousand rupees per annum'<\/b>. Since such a person had no parent-Service pension, commuted portion or retirement gratuity to be subsumed, the sub-section carried neither the 'inclusive' clause of Section 6(2)\/(3) nor the higher-pension proviso.\"\r\n  },\r\n  {\r\n    id: 170,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The person holding office as the Comptroller and Auditor General immediately before the commencement of the CAG's (DPC) Act, 1971 was eligible to draw pension\",\r\n    options: [\r\n      \"only at the rate specified in the Act\",\r\n      \"only at the rate at which it would have been admissible to him had the Act not come into force\",\r\n      \"at his option, either at the rate at which it would be admissible to him if the Act had not come into force, or at the rate specified in the Act\",\r\n      \"at the rate determined by the President in consultation with him\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 6(5) \u2013 Transitional Option for the Incumbent CAG<\/b><br>Section 6(5) provided that the person holding office immediately before the commencement of the Act shall be eligible to draw, <b>AT HIS OPTION, pension at the rate at which it would be admissible to him if this Act had not come into force, or at the rate specified in this section<\/b>. This transitional protection ensured that the new statutory scheme could not operate to the disadvantage of the serving incumbent \u2014 mirroring the constitutional guarantee in the proviso to Article 148(3).\"\r\n  },\r\n  {\r\n    id: 171,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"As originally enacted, in the case of a person who had been in Government service before assuming office and who demits office as the Comptroller and Auditor General by resignation, the aggregate of the pension admissible for his service as CAG together with his parent-Service pension, its commuted portion and the pension equivalent of the retirement gratuity was not to exceed\",\r\n    options: [\r\n      \"two thousand rupees per annum\",\r\n      \"seven hundred rupees per annum for each completed year of service\",\r\n      \"fifteen thousand rupees per annum or the higher pension admissible under his parent Service rules\",\r\n      \"twenty thousand four hundred rupees per annum in every case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Proviso to Section 6(6) \u2013 The Aggregate Cap on Resignation Pension<\/b><br>The proviso to Section 6(6) provided that in the case of a person referred to in sub-section (1) or sub-section (3), the aggregate amount of pension admissible under that sub-section, <b>together with the amount of pension including the commuted portion, if any, and the pension equivalent of the retirement gratuity, if any, admissible under his parent Service rules, shall not exceed fifteen thousand rupees per annum or the higher pension referred to in the proviso to sub-section (2) or (3)<\/b>, as the case may be. The \u20b92,000-per-completed-year rate therefore operated subject to this overall ceiling.\"\r\n  },\r\n  {\r\n    id: 172,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Where a person who demits office as the Comptroller and Auditor General is not eligible to any pension under the pension provisions of the CAG's (DPC) Act, 1971, but is eligible to a pension under the rules applicable to the service to which he belonged immediately before he assumed office as CAG, he shall\",\r\n    options: [\r\n      \"forfeit both pensions\",\r\n      \"be eligible to draw such pension as is admissible to him under the said rules, notwithstanding anything contained in the pension provisions of the Act\",\r\n      \"be eligible to draw only fifty per cent of the pension admissible under those rules\",\r\n      \"be eligible to a pension only if the President so directs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(7) \u2013 Saving of the Parent-Service Pension<\/b><br>Section 6(7) provides that if a person who demits office as CAG is not eligible to any pension under that section but is eligible to a pension under the rules for the time being applicable to the service to which he belonged immediately before he assumed office as CAG, he shall, <b>notwithstanding anything contained in that section, be eligible to draw such pension as is admissible to him under the said rules<\/b>. The provision thus prevents a person from being left without any pension at all merely because the statutory scheme does not cover his case.\"\r\n  },\r\n  {\r\n    id: 173,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the entitlement introduced in 1984 for a person who was in the service of Government before assuming office and who demits office as the Comptroller and Auditor General:\\n1. He is entitled to the pension to which he would have been entitled under the rules of the Service to which he belonged, by reckoning his service as CAG as continuing approved service counting for pension in such Service.\\n2. He is additionally entitled to a special pension in respect of each completed year of service as CAG.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 6(6A) \u2013 The Two-Limb Entitlement<\/b><br>Sub-section (6A), inserted by the Amendment Act, 1984, entitles a person referred to in sub-section (1) who demits office (whether in any manner specified in sub-section (8) or by resignation) after the commencement of that Amendment Act to <b>(a) the pension to which he would have been entitled under the rules of the Service to which he belonged, by reckoning his service as CAG as continuing approved service counting for pension in such Service<\/b> \u2705, <b>and (b) a special pension of seven hundred rupees per annum in respect of each completed year of service as CAG<\/b> \u2705. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 174,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The entitlement introduced in 1984 in the case of a person who, before assuming office as the Comptroller and Auditor General, was in receipt of or had become eligible for a pension in respect of previous Government service comprised\",\r\n    options: [\r\n      \"the pension payable to him in respect of any previous service under Government, and a special pension for each completed year of service as CAG\",\r\n      \"a special pension for each completed year of service as CAG only\",\r\n      \"a pension equal to that payable to a Judge of the Supreme Court only\",\r\n      \"a consolidated pension of fifteen thousand rupees per annum only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 6(6B) \u2013 Entitlement of a Person Covered by Sub-section (3)<\/b><br>Sub-section (6B), also inserted in 1984, entitles a person referred to in sub-section (3) who demits office after the commencement of that Amendment Act to <b>(a) the pension payable to him in respect of any previous service under Government, and (b) a special pension of seven hundred rupees per annum in respect of each completed year of service as CAG<\/b>. Note the drafting distinction from sub-section (6A): there, the CAG service is reckoned as continuing approved service in the parent Service; here, the previously earned pension is simply preserved.\"\r\n  },\r\n  {\r\n    id: 175,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The special pension of seven hundred rupees per annum in respect of each completed year of service as the Comptroller and Auditor General was available to a person demitting office\",\r\n    options: [\r\n      \"only where he demitted office by resignation\",\r\n      \"only where he demitted office otherwise than by resignation\",\r\n      \"whether he demitted office in any of the manners amounting to deemed demission or by resignation\",\r\n      \"only where his demission was medically certified to be necessitated by ill health\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Coverage of Sub-sections (6A) and (6B)<\/b><br>Both sub-sections (6A) and (6B) apply to a person who demits office <b>'whether in any manner specified in sub-section (8) or by resignation'<\/b> \u2014 that is, whether by completing the term of office, attaining the age of sixty-five years, demission medically certified as necessitated by ill health, <b>or by resignation<\/b>. The special pension was therefore not confined to any one mode of demission.\"\r\n  },\r\n  {\r\n    id: 176,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the pension of a person who demits office as the Comptroller and Auditor General after the commencement of the CAG's (DPC) Amendment Act, 1987:\\n1. Where he had previous service under Government, his pension is computed in accordance with Part III of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958.\\n2. Where he had no such previous service, his pension is computed in accordance with Part I of that Schedule.\\n3. He is also entitled to such pension including commutation of pension, family pension and gratuity as are admissible to a Judge of the Supreme Court.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 6(6C) \u2013 The Complete Scheme<\/b><br>Sub-section (6C) entitles such a person to <b>(a) a pension equal to the pension payable to a Judge of the Supreme Court \u2014 computed under Part III of the Schedule to the Supreme Court Judges Act where he is a person referred to in sub-section (1) or (3)<\/b> \u2705, <b>and under Part I of that Schedule where he is a person referred to in sub-section (4)<\/b> \u2705 \u2014 <b>and (b) such pension (including commutation of pension), family pension and gratuity as are admissible to a Judge of the Supreme Court under that Act and the rules made thereunder<\/b> \u2705, as amended from time to time. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 177,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The provision of the CAG's (DPC) Act, 1971 which extended the pension at par with a Judge of the Supreme Court to persons who had demitted office as CAG before 16th December, 1987 opens with the words\",\r\n    options: [\r\n      \"\\\"Subject to the provisions of this section\\\"\",\r\n      \"\\\"Notwithstanding anything contained in the foregoing provisions of this section\\\"\",\r\n      \"\\\"Save as otherwise provided in this Act\\\"\",\r\n      \"\\\"Provided that\\\"\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 6(6D) \u2013 The Non Obstante Opening<\/b><br>Sub-section (6D), inserted by the Amendment Act, 1994, opens with the words <b>'Notwithstanding anything contained in the foregoing provisions of this section'<\/b> \u2014 the same non obstante formula used in sub-sections (6A), (6B) and (6C). This drafting device enables each successive amendment to override the earlier pension formulae in Section 6 without repealing them, which is why the older sub-sections continue to appear in the Act.\"\r\n  },\r\n  {\r\n    id: 178,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following is not one of the circumstances in which a person holding the office of the Comptroller and Auditor General is deemed to have demitted that office?\",\r\n    options: [\r\n      \"Completion of the term of office\",\r\n      \"Attainment of the age of sixty-five years\",\r\n      \"Demission of office medically certified to be necessitated by ill health\",\r\n      \"Removal from office by an order of the President passed after an address by each House of Parliament\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 6(8) \u2013 An Exhaustive 'If, and Only If' Formula<\/b><br>Section 6(8) provides that, except where he demits office by resignation, a person holding office as CAG shall be deemed to have demitted office <b>'if, and only if'<\/b> \u2014 (a) he has completed the term of office specified in Section 4, (b) he has attained the age of sixty-five years, or (c) his demission is medically certified to be necessitated by ill health. <b>Removal on an address by each House of Parliament under Article 148(1) is a constitutional process of removal and is not one of the enumerated modes of deemed demission<\/b> for the purposes of the pension provisions.\"\r\n  },\r\n  {\r\n    id: 179,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Before its omission, the provision of the CAG's (DPC) Act, 1971 relating to commutation of pension made applicable to a person who had held office as the Comptroller and Auditor General the\",\r\n    options: [\r\n      \"Civil Pensions (Commutation) Rules for the time being in force, with such adaptations as may be made therein by the President\",\r\n      \"rules applicable to a Judge of the Supreme Court\",\r\n      \"rules applicable to a member of the Indian Administrative Service\",\r\n      \"regulations made by the CAG in that behalf\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 7 (Before Omission) \u2013 Commutation of Pension<\/b><br>The omitted Section 7 read: 'The <b>Civil Pensions (Commutation) Rules<\/b> for the time being in force shall, <b>with such adaptations as may be made therein by the President<\/b>, apply to a person who had held office as the Comptroller and Auditor-General.' It was omitted by the Amendment Act, 1987, once commutation of pension became admissible on the pattern of a Judge of the Supreme Court under the newly inserted sub-section (6C).\"\r\n  },\r\n  {\r\n    id: 180,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The other conditions of service applicable on the pattern of a Judge of the Supreme Court apply to\",\r\n    options: [\r\n      \"a serving Comptroller and Auditor General only\",\r\n      \"a retired Comptroller and Auditor General only\",\r\n      \"a serving or retired Comptroller and Auditor General, as the case may be\",\r\n      \"a serving Comptroller and Auditor General, and to a retired Comptroller and Auditor General only with the approval of the President\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 9 \u2013 Application to Serving and Retired CAGs Alike<\/b><br>The substituted Section 9 provides that the conditions of service relating to travelling allowance, rent-free residence and income-tax exemption on its value, conveyance facilities, sumptuary allowance, medical facilities and such other conditions of service as are for the time being applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges Act and the rules made thereunder shall, so far as may be, apply <b>'to serving or retired Comptroller and Auditor-General AS THE CASE MAY BE'<\/b> \u2014 thus covering both.\"\r\n  },\r\n  {\r\n    id: 181,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"For the purpose of ensuring that a person who was in the service of Government before assuming office as the Comptroller and Auditor General is not given less favourable terms than those admissible to him as a member of his parent Service, his service as CAG is treated as\",\r\n    options: [\r\n      \"a break in service\",\r\n      \"continuing\",\r\n      \"foreign service\",\r\n      \"deputation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Proviso to Section 9 \u2013 Service Treated as Continuing<\/b><br>The proviso to Section 9 states that nothing in that section shall have effect so as to give such a person less favourable terms in respect of any of the matters aforesaid than those to which he would be entitled as a member of the Service to which he belonged, <b>'his service as Comptroller and Auditor-General being treated for the purpose of this proviso as CONTINUING'<\/b>. The same continuity principle appears in Section 6(1), where his service as CAG is reckoned as continuing approved service counting for pension.\"\r\n  },\r\n  {\r\n    id: 182,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Before its substitution in 1987, the provision relating to the other conditions of service of a person holding office as the Comptroller and Auditor General expressly covered\\n1. his emoluments during any period of duty out of India.\\n2. his travelling allowance while travelling on duty.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 9 as Originally Enacted<\/b><br>The pre-1987 Section 9 read: 'Save as otherwise expressly provided in this Act, the other conditions of service of a person holding office as the Comptroller and Auditor General <b>including his emoluments during any period of duty out of India<\/b> \u2705 <b>and his travelling allowance while travelling on duty<\/b> \u2705 ...' \u2014 these being determined by the rules for the time being applicable to a member of the Indian Administrative Service holding the rank of Secretary to the Government of India. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 183,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following matters relating to the Comptroller and Auditor General is governed by the pattern applicable to a member of the Indian Administrative Service and not by that applicable to a Judge of the Supreme Court?\",\r\n    options: [\r\n      \"Salary\",\r\n      \"Pension after the 1987 Amendment\",\r\n      \"Grant of leave to a person who was not in the service of Government before his appointment\",\r\n      \"Sumptuary allowance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Distinguishing the Two Patterns<\/b><br>Salary (Section 3), pension after the 1987 Amendment (Section 6(6C)) and the other conditions of service including sumptuary allowance (substituted Section 9) all follow the pattern of <b>a Judge of the Supreme Court<\/b>. Only the <b>grant of leave to a person who was not in Government service before his appointment follows the rules applicable to a member of the Indian Administrative Service<\/b> under Section 5(2) \u2014 a residual survival of the pre-1987 IAS-based scheme.\"\r\n  },\r\n  {\r\n    id: 184,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following statements regarding the CAG's (DPC) Amendment Act, 1987:\\n1. It amended the provisions relating to pension and to the other conditions of service of the CAG.\\n2. It omitted the provision relating to commutation of pension.\\n3. It came into force on 16th December, 1987.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Amendment Act, 1987 (No. 50 of 1987)<\/b><br>The Amendment Act, 1987 <b>amended Section 6 (pension \u2014 inserting sub-section (6C) and omitting the \u20b920,400 ceiling provisos in sub-sections (6A) and (6B) with effect from 1st January, 1986) and substituted Section 9 (other conditions of service)<\/b> \u2705 (Statement 1); it <b>omitted Section 7 (commutation of pension)<\/b> \u2705 (Statement 2); and it came into force on <b>16th December, 1987<\/b> \u2705 (Statement 3). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 185,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following amendments to the CAG's (DPC) Act, 1971 did not touch the provisions relating to the salary, pension or other conditions of service of the Comptroller and Auditor General?\",\r\n    options: [\r\n      \"The Amendment Act, 1976\",\r\n      \"The Amendment Act, 1984\",\r\n      \"The Amendment Act, 1987\",\r\n      \"The Amendment Act, 1994\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Scope of the Four Amendments<\/b><br>The <b>Amendment Act, 1976 amended Sections 10, 11 and 22<\/b> \u2014 that is, the provisions relating to the compilation and preparation of accounts and to the rule-making power \u2014 and did not touch Chapter II at all. By contrast, the 1984 Amendment amended Section 6 (pension), the 1987 Amendment amended Sections 6 and 9 and omitted Section 7, and the 1994 Amendment amended Sections 3 (salary) and 6 (pension).\"\r\n  },\r\n  {\r\n    id: 186,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Consider the following features of the office of the Comptroller and Auditor General:\\n1. His salary and rights in respect of leave of absence, pension or age of retirement cannot be varied to his disadvantage after his appointment.\\n2. He is not eligible for further office under the Government of India or under the Government of any State after he has ceased to hold office.\\n3. The administrative expenses of his office are charged upon the Consolidated Fund of India.\\n\\nWhich of the above secure the independence of the Comptroller and Auditor General from the Executive?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Independence of the CAG \u2013 The Constitutional Safeguards<\/b><br>Independence of the CAG from the Executive is inherent in Article 148. Its principal safeguards are: <b>removal only in like manner and on the like grounds as a Judge of the Supreme Court<\/b>; the proviso to Article 148(3) barring any variation of his salary or of his rights in respect of leave of absence, pension or age of retirement <b>to his disadvantage after appointment<\/b> \u2705; the bar in Article 148(4) on <b>further office under the Union or any State<\/b> after he ceases to hold office \u2705; and Article 148(6), which makes the <b>administrative expenses of his office charged upon the Consolidated Fund of India<\/b> and therefore non-votable \u2705. All three features serve this purpose.\"\r\n  },\r\n  {\r\n    id: 187,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following statements regarding the salary and pension of the Comptroller and Auditor General is correct?\",\r\n    options: [\r\n      \"Both his salary and, after the 1987 Amendment, his pension are equated to those of a Judge of the Supreme Court.\",\r\n      \"His salary is equated to that of a Judge of the Supreme Court, but his pension continues to be a fixed sum of fifteen thousand rupees per annum.\",\r\n      \"His salary is equated to that of the Chief Election Commissioner and his pension to that of a Judge of the Supreme Court.\",\r\n      \"Neither his salary nor his pension is linked to that of a Judge of the Supreme Court.\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>The Twin Equation with a Supreme Court Judge<\/b><br>Section 3 provides that the CAG shall be paid a salary <b>equal to the salary of a Judge of the Supreme Court<\/b>, and sub-section (6C) of Section 6, inserted by the Amendment Act, 1987, entitles a person demitting office as CAG to a <b>pension equal to the pension payable to a Judge of the Supreme Court<\/b>, along with commutation, family pension and gratuity on the same footing. The fixed sum of fifteen thousand rupees per annum belongs to the original, now superseded, scheme.\"\r\n  },\r\n  {\r\n    id: 188,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A person who had never been in Government service is appointed as the Comptroller and Auditor General and demits office after the commencement of the CAG's (DPC) Amendment Act, 1987 on completing his term. Which one of the following statements regarding his entitlements is correct?\",\r\n    options: [\r\n      \"His pension is computed in accordance with Part I of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958.\",\r\n      \"His pension is computed in accordance with Part III of the Schedule to the Supreme Court Judges (Conditions of Service) Act, 1958.\",\r\n      \"He is eligible only to the special pension of seven hundred rupees per annum for each completed year of service.\",\r\n      \"He is not eligible to any pension, having had no previous service under Government.\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 6(6C)(a)(ii) Applied<\/b><br>Sub-section (6C)(a) prescribes two different bases: <b>Part III<\/b> of the Schedule to the Supreme Court Judges Act for a person referred to in sub-section (1) or (3) \u2014 i.e., one who had previous Government service \u2014 and <b>Part I<\/b> of that Schedule for a person referred to in sub-section (4), i.e., <b>any other person appointed as CAG<\/b>. An outside appointee with no Government service therefore falls under Part I. He is additionally entitled to such pension including commutation, family pension and gratuity as are admissible to a Judge of the Supreme Court.\"\r\n  },\r\n  {\r\n    id: 189,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"A serving officer of an All India Service assumes office as the Comptroller and Auditor General. Which of the following consequences follow?\\n1. He is deemed to have retired from service on the date on which he enters upon office as CAG.\\n2. His service as CAG is reckoned as continuing approved service counting for pension in the Service to which he belonged.\\n3. He is entitled to carry forward the amount of leave standing at his credit on that date.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Combined Effect of Sections 5(1) and 6(1)<\/b><br>On entering upon office as CAG, such a person is <b>deemed to have retired from service on that date<\/b> \u2705 (Statement 1), <b>but his service as CAG is reckoned as continuing approved service counting for pension in his parent Service<\/b> \u2705 (Statement 2), and he <b>remains entitled to carry forward the amount of leave standing at his credit on that date, notwithstanding the deemed retirement<\/b> \u2705 (Statement 3). All three consequences follow.\"\r\n  },\r\n  {\r\n    id: 190,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following statements regarding the office of the Comptroller and Auditor General is not correct?\",\r\n    options: [\r\n      \"He may resign at any time by writing under his hand addressed to the President.\",\r\n      \"His demission of office may be necessitated by ill health, if medically certified.\",\r\n      \"He may be granted leave extending beyond his tenure of office in accordance with the rules of his parent Service.\",\r\n      \"He is entitled to subscribe to the General Provident Fund (Central Services).\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Leave Cannot Extend Beyond the Tenure<\/b><br>Section 5(1) permits leave to be granted in accordance with the rules of the parent Service <b>'during his tenure of office BUT NOT THEREAFTER'<\/b> \u2014 so the claim that leave may be granted extending beyond his tenure is incorrect. The other statements are correct: resignation in writing addressed to the President (second proviso to Section 4); demission necessitated by ill health, medically certified (Section 6(8)(c)); and the right to subscribe to the General Provident Fund (Central Services) (Section 8).\"\r\n  },\r\n  {\r\n    id: 191,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"Which one of the following pairs is not correctly matched?\",\r\n    options: [\r\n      \"Special pension for each completed year of service as CAG \u2013 Seven hundred rupees per annum\",\r\n      \"Pension on demission of office by resignation, as originally enacted \u2013 Two thousand rupees per annum for each completed year of service as CAG\",\r\n      \"Pension on demitting office, as originally enacted \u2013 Fifteen thousand rupees per annum\",\r\n      \"Aggregate ceiling introduced in 1984 \u2013 Twenty-five thousand rupees per annum\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>The Figures in Section 6 Distinguished<\/b><br>The aggregate ceiling introduced by the Amendment Act, 1984 in the provisos to sub-sections (6A) and (6B) was <b>twenty thousand four hundred rupees (\u20b920,400) per annum<\/b> \u2014 not twenty-five thousand \u2014 and it was in any case omitted by the Amendment Act, 1987 with effect from 1st January, 1986. The other pairings are correct: \u20b9700 per annum per completed year as special pension (sub-sections (6A)\/(6B)), \u20b92,000 per annum per completed year on resignation (sub-section (6)), and \u20b915,000 per annum as the original pension on demitting office (sub-sections (2), (3) and (4)).\"\r\n  },\r\n  {\r\n    id: 192,\r\n    chapter: 'CH 3: SALARY AND OTHER CONDITIONS OF SERVICE OF CAG (SECTIONS 3\u20139)',\r\n    question: \"The provisions of the CAG's (DPC) Act, 1971 dealing with the salary and other conditions of service of the Comptroller and Auditor General are traceable to the constitutional provision which\",\r\n    options: [\r\n      \"empowers Parliament to determine by law the salary and other conditions of service of the CAG\",\r\n      \"requires the accounts of the Union and of the States to be kept in such form as the President may, on the advice of the CAG, prescribe\",\r\n      \"requires the reports of the CAG to be laid before Parliament and the State Legislatures\",\r\n      \"provides that the CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as may be prescribed by law made by Parliament\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Article 148(3) as the Source of Chapter II<\/b><br>Chapter II of the Act (Sections 3 to 9) is framed under <b>Article 148(3)<\/b>, which provides that the salary and other conditions of service of the CAG shall be such as may be determined by Parliament by law and, until so determined, as specified in the Second Schedule. Article 149 (duties and powers) is the source of Chapter III, Article 150 deals with the form of accounts, and Article 151 with audit reports.\"\r\n  },\r\n    {\r\n    id: 46,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General is responsible for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by\",\r\n    options: [\r\n      \"the Ministry of Finance and the Finance Departments of the States\",\r\n      \"treasuries, offices or departments responsible for keeping of such accounts\",\r\n      \"the Public Accounts Committee and the Committee on Public Undertakings\",\r\n      \"the Controller General of Accounts and the Accountants General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 10(1)(a) \u2013 Responsibility for Compiling Accounts<\/b><br>Section 10(1) makes the CAG responsible (a) for compiling the accounts of the Union and of each State <b>from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for keeping of such accounts<\/b>; and (b) for keeping such accounts in relation to any of these matters as may be necessary.\"\r\n  },\r\n  {\r\n    id: 47,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General can be relieved from the responsibility for compiling the accounts of the Union by an order of the\",\r\n    options: [\r\n      \"President, after consultation with the CAG\",\r\n      \"Central Government, after consultation with the CAG\",\r\n      \"President, with the previous approval of Parliament\",\r\n      \"Union Finance Minister, in consultation with the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>First Proviso to Section 10(1) \u2013 Relief in Respect of Union Accounts<\/b><br>The first proviso to Section 10(1) empowers the <b>President<\/b>, after consultation with the CAG, by order, to relieve him from the responsibility for compiling (i) the said accounts of the Union, either at once or gradually by the issue of several orders, or (ii) the accounts of any particular services or departments of the Union.\"\r\n  },\r\n  {\r\n    id: 48,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General may be relieved from the responsibility for compiling the accounts of a State by an order of the\",\r\n    options: [\r\n      \"President, after consultation with the Governor of the State\",\r\n      \"Governor of the State, with the previous approval of the President and after consultation with the CAG\",\r\n      \"Governor of the State, after consultation with the State Finance Department\",\r\n      \"State Government, with the previous approval of the Central Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Second Proviso to Section 10(1) \u2013 Relief in Respect of State Accounts<\/b><br>The second proviso to Section 10(1) provides that the <b>Governor of a State may, with the previous approval of the President and after consultation with the CAG<\/b>, by order, relieve him from the responsibility for compiling (i) the said accounts of the State, either at once or gradually by the issue of several orders, or (ii) the accounts of any particular services or departments of the State. Both the President's previous approval and consultation with the CAG are mandatory.\"\r\n  },\r\n  {\r\n    id: 49,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General may be relieved from the responsibility for keeping the accounts of any particular class or character by an order of the\",\r\n    options: [\r\n      \"Governor of the State concerned\",\r\n      \"President, after consultation with the CAG\",\r\n      \"Central Government, by notification in the Official Gazette\",\r\n      \"Parliament, by law\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Third Proviso to Section 10(1) \u2013 Relief from KEEPING Accounts<\/b><br>The third proviso to Section 10(1) provides that the <b>President may, after consultation with the CAG, by order, relieve him from the responsibility for keeping the accounts of any particular class or character<\/b>. Note the distinction: relief from COMPILING State accounts can flow from the Governor (with the President's previous approval), but relief from KEEPING accounts of any particular class or character rests only with the President.\"\r\n  },\r\n  {\r\n    id: 50,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Consider the following statements regarding the relief of the CAG from his responsibility for compiling accounts:\\n1. The relief may be granted either at once or gradually by the issue of several orders.\\n2. The relief may extend to the accounts of any particular services or departments.\\n3. In every case, consultation with the CAG is necessary before such an order is made.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Provisos to Section 10(1) \u2013 Common Features of the Relieving Orders<\/b><br>All three propositions are borne out by the provisos to Section 10(1): the relief may be given <b>either at once or gradually by the issue of several orders<\/b> \u2705; it may cover the accounts of the Union\/State as a whole or <b>the accounts of any particular services or departments<\/b> \u2705; and in every case \u2014 whether the order is made by the President or by the Governor with the President's previous approval \u2014 <b>consultation with the CAG is mandatory<\/b> \u2705.\"\r\n  },\r\n  {\r\n    id: 51,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"In 1976, the Comptroller and Auditor General was relieved of the responsibility of compiling and keeping the accounts of the various Departments and Ministries of the Union Government, except in respect of accounts relating to\\n1. pensions in lieu of resumed jagirs, lands, etc.\\n2. the Indian Audit and Accounts Department.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Departmentalisation of Accounts (1976)<\/b><br>In 1976, in exercise of the powers under the first proviso to Section 10(1), the CAG was relieved of the responsibility of compiling and keeping the accounts of the various Departments\/Ministries of the Union Government, <b>except in respect of accounts relating to (a) pensions in lieu of resumed jagirs, lands etc., and (b) the Indian Audit and Accounts Department<\/b>. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 52,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General continues to be responsible for compiling the accounts of which of the following Union territories?\\n1. Chandigarh\\n2. Dadra and Nagar Haveli\\n3. Lakshadweep\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Union Territories Excepted from the Relieving Orders<\/b><br>The CAG has been relieved from the responsibility of compiling the accounts of Union territories <b>except the Union Territory of Chandigarh, Dadra and Nagar Haveli, and Lakshadweep<\/b> \u2014 for these three, he continues to compile the accounts. All three statements are therefore correct.\"\r\n  },\r\n  {\r\n    id: 53,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The Comptroller and Auditor General continues to compile the accounts of all the States except\",\r\n    options: [\r\n      \"Goa\",\r\n      \"Sikkim\",\r\n      \"Mizoram\",\r\n      \"Arunachal Pradesh\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Position in Respect of the States<\/b><br>So far as the States are concerned, the CAG continues to (a) compile the accounts of all States <b>except the State of Goa<\/b>, (b) keep such accounts in relation to compilation of the accounts of the States as may be necessary, and (c) prepare the Appropriation Accounts and Finance Accounts thereof.\"\r\n  },\r\n  {\r\n    id: 54,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Consider the following statements regarding the responsibilities of the Comptroller and Auditor General in relation to the accounts of the States:\\n1. He compiles the accounts of all States except one.\\n2. He keeps such accounts in relation to compilation of the accounts of the States as may be necessary.\\n3. He prepares the Appropriation Accounts and Finance Accounts thereof.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Threefold Responsibility in Respect of State Accounts<\/b><br>In respect of the States, the CAG continues to <b>(a) compile the accounts of all States except the State of Goa<\/b> \u2705, <b>(b) keep such accounts in relation to compilation of the accounts of the States as may be necessary<\/b> \u2705, and <b>(c) prepare the Appropriation Accounts and Finance Accounts thereof<\/b> \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 55,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The President has relieved the Comptroller and Auditor General from the responsibility for maintaining the Provident Fund accounts of all State Government employees in which of the following States?\\n1. Rajasthan\\n2. Punjab\\n3. Sikkim\\n4. Mizoram\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Relief from Maintaining Provident Fund Accounts (Third Proviso to Section 10(1))<\/b><br>Pursuant to the third proviso to Section 10(1) (relief from responsibility for keeping accounts of any particular class or character), the President has, by several orders, relieved the CAG from the responsibility for maintaining the Provident Fund accounts of all State Government employees in the States of <b>Rajasthan, Mizoram, Arunachal Pradesh, Jammu &amp; Kashmir, Bihar (now including Jharkhand), Punjab and Sikkim<\/b>. All four States named in the question fall within this list.\"\r\n  },\r\n  {\r\n    id: 56,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"As part of the scheme of transfer of the responsibility for compiling the accounts of the Union Government, the Comptroller and Auditor General has been relieved from the responsibility of maintaining the provident fund accounts of\",\r\n    options: [\r\n      \"all employees of the Union Government, without any exception\",\r\n      \"all employees of the Union Government, except those of the Indian Audit and Accounts Department\",\r\n      \"only the employees of the Ministry of Finance\",\r\n      \"all Union Government employees drawing pension in lieu of resumed jagirs and lands\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Provident Fund Accounts of Union Government Employees<\/b><br>As part of the scheme of transfer of the responsibility of compiling the accounts of the various departments\/Ministries of the Union Government away from the CAG, he has been relieved from the responsibility of maintaining the provident fund accounts of <b>all employees of the Union Government, except those of the Indian Audit and Accounts Department<\/b> \u2014 mirroring the exception preserved for the IA&amp;AD in the departmentalisation scheme itself.\"\r\n  },\r\n  {\r\n    id: 57,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Where, under any arrangement made before the commencement of the CAG's (DPC) Act, 1971, a person other than the CAG was responsible for compiling the accounts of any particular service or department of the Union or of a State, that arrangement\",\r\n    options: [\r\n      \"stood automatically revoked on the commencement of the Act\",\r\n      \"continues to be in force unless revoked, after consultation with the CAG, by an order of the President or the Governor of the State, as the case may be\",\r\n      \"continues to be in force and can never be revoked\",\r\n      \"continues in force only until such time as the CAG makes regulations to the contrary\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 10(2) \u2013 Continuance of Pre-existing Arrangements<\/b><br>Section 10(2) provides that such pre-existing arrangements \u2014 whether for (i) compiling the accounts of any particular service or department of the Union or of a State, or (ii) keeping the accounts of any particular class or character \u2014 shall, notwithstanding sub-section (1), <b>continue to be in force unless, after consultation with the CAG, they are revoked<\/b>: in the case of (i) by an order of the President or the Governor of the State as the case may be, and in the case of (ii) by an order of the President.\"\r\n  },\r\n  {\r\n    id: 58,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The accounts prepared each year by the Comptroller and Auditor General showing under the respective heads the annual receipts and disbursements for the purpose of the Union, of each State and of each Union territory having a Legislative Assembly are submitted on or before such dates as\",\r\n    options: [\r\n      \"may be prescribed by rules made by the Central Government\",\r\n      \"the CAG may, with the concurrence of the Government concerned, determine\",\r\n      \"may be determined by the President in every case\",\r\n      \"may be fixed by Parliament by law\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 11 \u2013 Preparation and Submission of Accounts<\/b><br>Section 11 requires the CAG, from the accounts compiled by him or by the Government or any other person responsible in that behalf, to prepare in each year accounts (including, in the case of accounts compiled by him, appropriation accounts) showing under the respective heads the annual receipts and disbursements for the purpose of the Union, of each State and of each UT having a Legislative Assembly, and to submit them to the President, the Governor or the Administrator, as the case may be, <b>on or before such dates as he may, with the concurrence of the Government concerned, determine<\/b>.\"\r\n  },\r\n  {\r\n    id: 59,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Consider the following statements regarding relief of the CAG from the responsibility for the preparation and submission of the accounts relating to annual receipts and disbursements:\\n1. For the purpose of the Union or of a Union territory having a Legislative Assembly, such relief may be given by the President after consultation with the CAG.\\n2. For the purpose of a State, such relief may be given by the Governor with the previous approval of the President and after consultation with the CAG.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Provisos to Section 11 (inserted by the 1976 Amendment)<\/b><br>The first proviso to Section 11 empowers the <b>President<\/b>, after consultation with the CAG, by order, to relieve him from the responsibility for the preparation and submission of the accounts relating to annual receipts and disbursements for the purpose of the Union or of a UT having a Legislative Assembly \u2705. The second proviso empowers the <b>Governor of a State, with the previous approval of the President and after consultation with the CAG<\/b>, to grant similar relief for the purpose of the State \u2705. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 60,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"By an order dated 20th June, 1978, the President relieved the Comptroller and Auditor General from the responsibility of preparing the Finance Accounts of the Union Government from\",\r\n    options: [\r\n      \"1975-76 onwards\",\r\n      \"1977-78 onwards\",\r\n      \"1980-81 onwards\",\r\n      \"1988-89 onwards\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Relief from Preparation of Union Finance Accounts<\/b><br>The President issued orders on <b>20th June, 1978<\/b> relieving the CAG from the responsibility of preparing the Finance Accounts of the Union Government <b>from 1977-78 onwards<\/b>. (Separately, by order dated 10th April 1989 he was relieved in respect of the Union Territory of Pondicherry from 1988-89 accounts onwards, and by an order of the Governor of Goa with the previous approval of the President dated 27.6.1989 in respect of the State of Goa from 1988-89 onwards.)\"\r\n  },\r\n  {\r\n    id: 61,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Where the Comptroller and Auditor General has been relieved from the responsibility for the preparation of the Finance Accounts of the Union, which one of the following statements is correct?\",\r\n    options: [\r\n      \"He ceases to have any role in respect of those accounts.\",\r\n      \"He continues to be responsible for their submission to the President for being laid before Parliament.\",\r\n      \"The accounts are thereafter laid before Parliament directly by the Ministry of Finance.\",\r\n      \"He continues to prepare them but is relieved from submitting them.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Relief from Preparation Does Not Extend to Submission<\/b><br>It should be noted that in the cases where relief has been granted, the CAG has been relieved from the responsibility for the <b>preparation<\/b> of the Finance Accounts, <b>but he remains responsible for their submission to the President \/ Governor \/ Administrator for being laid before Parliament \/ the State or UT Legislature<\/b>. The constitutional channel of submission under Article 151 is thus preserved.\"\r\n  },\r\n  {\r\n    id: 62,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"Consider the following statements regarding the duty of the Comptroller and Auditor General to give information and render assistance:\\n1. He shall give to the Union Government, the State Governments and the Governments of Union territories having Legislative Assemblies such information as they may, from time to time, require.\\n2. He shall render such assistance in the preparation of their annual financial statements as they may reasonably ask for.\\n3. This duty operates in so far as the accounts, for the compilation or keeping of which he is responsible, enable him so to do.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 12 \u2013 Information and Assistance<\/b><br>Section 12 requires the CAG, <b>in so far as the accounts for the compilation or keeping of which he is responsible enable him so to do<\/b> \u2705 (Statement 3), to give to the Union Government, the State Governments or the Governments of UTs having Legislative Assemblies <b>such information as they may, from time to time, require<\/b> \u2705 (Statement 1), and to render <b>such assistance in the preparation of their annual financial statements as they may reasonably ask for<\/b> \u2705 (Statement 2). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 63,\r\n    chapter: 'CH 4: DUTIES AND POWERS OF CAG IN RELATION TO ACCOUNTS (SECTIONS 10\u201312)',\r\n    question: \"The CAG's (DPC) Amendment Act, 1976 amended which of the following sections of the principal Act?\",\r\n    options: [\r\n      \"Sections 6, 14 and 19\",\r\n      \"Sections 10, 11 and 22\",\r\n      \"Sections 3, 6 and 9\",\r\n      \"Sections 13, 15 and 20\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The Amendment Act, 1976 (No. 45 of 1976)<\/b><br>The Amendment Act, 1976, deemed to have come into force on 1st March, 1976, amended <b>Section 10<\/b> (substituting the first proviso and changing 'Provided further' to 'Provided also' in the second proviso), <b>Section 11<\/b> (substituting 'by the Government or any other person responsible in that behalf' for 'by any other person responsible in that behalf', and inserting the two provisos regarding relief from preparation and submission of accounts) and <b>Section 22<\/b> (amending clause (b) of sub-section (2) and sub-section (3) relating to laying of rules before Parliament). It also repealed the corresponding 1976 Ordinance, with a saving for anything done thereunder.\"\r\n  },\r\n  {\r\n    id: 64,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the general duty of the Comptroller and Auditor General to audit expenditure:\\n1. He audits all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly.\\n2. He ascertains whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged.\\n3. He ascertains whether the expenditure conforms to the authority which governs it.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 13(a) \u2013 Audit of Expenditure<\/b><br>Section 13(a) casts on the CAG the duty <b>to audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly<\/b> \u2705, and to ascertain <b>whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged<\/b> \u2705 and <b>whether the expenditure conforms to the authority which governs it<\/b> \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 65,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The general provisions relating to audit cast a duty on the Comptroller and Auditor General to audit\\n1. all expenditure from the Consolidated Fund.\\n2. all transactions of the Union and of the States relating to Contingency Funds and Public Accounts.\\n3. all trading, manufacturing, profit and loss accounts and balance-sheets and other subsidiary accounts kept in any department of the Union or of a State.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 13(a), (b) and (c) \u2013 Threefold Audit Duty<\/b><br>Section 13 enjoins on the CAG the duty (a) to audit all expenditure from the Consolidated Fund \u2705; (b) to audit all transactions of the Union and of the States relating to <b>Contingency Funds and Public Accounts<\/b> \u2705; and (c) to audit all <b>trading, manufacturing, profit and loss accounts and balance-sheets and other subsidiary accounts<\/b> kept in any department of the Union or of a State \u2705 \u2014 and in each case to report on the expenditure, transactions or accounts so audited by him.\"\r\n  },\r\n  {\r\n    id: 66,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The audit of expenditure conducted by the Comptroller and Auditor General is comprehensive and includes\\n1. audit against provision of funds.\\n2. regularity audit.\\n3. propriety audit.\\n4. efficiency-cum-performance audit and systems audit.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Comprehensive Nature of Audit of Expenditure<\/b><br>Audit of expenditure under Section 13 is comprehensive and includes <b>(a) audit against provision of funds; (b) regularity audit; (c) propriety audit; (d) efficiency-cum-performance audit; and (e) systems audit<\/b>. The completeness and accuracy of the accounts is also examined, and it is seen that there is proper voucher or proof of payment. All four items listed are therefore correct.\"\r\n  },\r\n  {\r\n    id: 67,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Audit which looks beyond the formality of the expenditure to its wisdom, faithfulness and economy, and brings to the notice of the Legislature cases of waste, losses, extravagant and nugatory expenditure, is known as\",\r\n    options: [\r\n      \"regularity audit\",\r\n      \"propriety audit\",\r\n      \"systems audit\",\r\n      \"audit against provision of funds\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Propriety Audit<\/b><br>In <b>propriety audit<\/b>, audit examines the propriety of executive action and <b>looks beyond the formality of the expenditure to its wisdom, faithfulness and economy<\/b>, bringing to the notice of the Legislature cases of waste, losses, extravagant and nugatory expenditure, thus challenging any improper exercise of discretion. Regularity audit, by contrast, sees that the expenditure conforms to the authority which governs it; audit against provision of funds ascertains that the moneys were legally available for and applicable to the service or purpose concerned.\"\r\n  },\r\n  {\r\n    id: 68,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"A comprehensive appraisal of the progress and efficiency of the execution of development programmes, assessing to what extent the social and economic objectives sought to be achieved have been achieved and at what cost, is described as\",\r\n    options: [\r\n      \"regularity audit\",\r\n      \"systems audit\",\r\n      \"efficiency-cum-performance audit\",\r\n      \"propriety audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Efficiency-cum-Performance Audit<\/b><br><b>Efficiency-cum-performance audit<\/b> is a comprehensive appraisal of the progress and efficiency of the execution of development programmes. In this audit, an attempt is made to assess and appraise to what extent the social and economic objectives sought to be achieved have been achieved and at what cost, to examine how far the agency or department is adequately discharging its financial responsibilities, and to ascertain whether the schemes are being executed and their operations conducted economically.\"\r\n  },\r\n  {\r\n    id: 69,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The audit in which the organisation and systems governing authorisation, recording, accounting and internal control are analysed and standards of quality and performance evaluated is called\",\r\n    options: [\r\n      \"systems audit\",\r\n      \"propriety audit\",\r\n      \"regularity audit\",\r\n      \"efficiency-cum-performance audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Systems Audit<\/b><br>In <b>systems audit<\/b>, the organisation and systems governing <b>authorisation, recording, accounting and internal control<\/b> are analysed, and standards of quality and performance are evaluated. It is one of the five components of the comprehensive audit of expenditure carried out under Section 13.\"\r\n  },\r\n  {\r\n    id: 70,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding Appropriation Accounts:\\n1. The Appropriation Accounts of the Union Government, and of such State and Union territory Governments whose accounts are compiled and kept by the respective Governments, are prepared by the Governments concerned and audited by the CAG.\\n2. The Appropriation Accounts of other State Governments are prepared by the CAG from the accounts compiled and kept by him.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Preparation and Audit of Appropriation Accounts<\/b><br>The Appropriation Accounts of the Union Government and of such State and UT Governments <b>whose accounts are compiled and kept by the respective Governments are prepared by the Governments concerned and audited by the CAG<\/b> \u2705 (Statement 1). The Appropriation Accounts of the <b>other State Governments are prepared by the CAG himself, from the accounts compiled and kept by him<\/b> \u2705 (Statement 2). Both statements are correct \u2014 the difference flows from whether the CAG has been relieved of the compilation responsibility for that Government.\"\r\n  },\r\n  {\r\n    id: 71,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the audit of expenditure incurred by way of grants and loans to bodies and authorities, as part of the general audit of expenditure from the Consolidated Fund:\\n1. Such audit is restricted to the records available in Government offices.\\n2. It is directed towards examining the admissibility of the grant and loan, the adequacy of sanction, and verifying the fulfilment of the conditions of grants and loans and their utilisation for the purposes for which they are intended.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Audit of Grants and Loans under Section 13<\/b><br>Expenditure incurred by Government from the Consolidated Fund often takes the form of grants and loans to various bodies and authorities, and it is the CAG's responsibility under Section 13 to audit such expenditure. This audit is <b>restricted to the records available in Government offices<\/b> \u2705 and is directed towards examining the <b>admissibility of the grant and loan, the adequacy of sanction, and verifying the fulfilment of the conditions of grants and loans and their utilisation for the purposes for which they are intended<\/b> \u2705. Both statements are correct. (Access to the records of the recipient bodies themselves is separately provided by Sections 14 and 15.)\"\r\n  },\r\n  {\r\n    id: 72,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Prior to the promulgation of the CAG's (DPC) Act, 1971, access to the records of bodies and authorities receiving grants and loans from Government was\",\r\n    options: [\r\n      \"available to audit as a matter of right under the Constitution\",\r\n      \"not available as a matter of right, and was secured by way of a provision in the orders of sanction issued by Governments as a condition for payment of grants and loans\",\r\n      \"available only with the prior permission of the Public Accounts Committee\",\r\n      \"wholly unavailable in any circumstances\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Position Before the Act \u2013 Access by Sanction Condition<\/b><br>Prior to the promulgation of the Act, <b>access to the records of the bodies and authorities was not available as a matter of right<\/b>; it was secured by way of a <b>provision in the orders of sanction issued by Governments as a condition for payment of grants and loans<\/b>. The Act cured this by making express statutory provision in Sections 14 and 15 for the audit of accounts of authorities and bodies receiving financial assistance in the form of grants and\/or loans.\"\r\n  },\r\n  {\r\n    id: 73,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"A body or authority is deemed to be substantially financed by grants or loans from the Consolidated Fund where the grant or loan in a financial year is\",\r\n    options: [\r\n      \"not less than rupees twenty five lakhs, and not less than seventy five per cent of the total expenditure of that body or authority\",\r\n      \"not less than rupees five lakhs, and not less than fifty per cent of the total expenditure of that body or authority\",\r\n      \"not less than rupees one crore, irrespective of the total expenditure of that body or authority\",\r\n      \"not less than rupees twenty five lakhs, and not less than fifty per cent of the total expenditure of that body or authority\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Explanation to Section 14(1) \u2013 Meaning of 'Substantially Financed'<\/b><br>The Explanation to Section 14(1) provides that where the grant or loan to a body or authority from the Consolidated Fund of India or of any State or of any UT having a Legislative Assembly in a financial year is <b>not less than rupees twenty five lakhs AND the amount of such grant or loan is not less than seventy five per cent of the total expenditure of that body or authority<\/b>, such body or authority shall be deemed to be substantially financed by such grants or loans. Both conditions must be satisfied cumulatively.\"\r\n  },\r\n  {\r\n    id: 74,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Prior to the amendment made in 1984, the monetary limit for treating a body or authority as substantially financed from the Consolidated Fund was\",\r\n    options: [\r\n      \"rupees one lakh\",\r\n      \"rupees five lakhs\",\r\n      \"rupees ten lakhs\",\r\n      \"rupees fifty lakhs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Enhancement of the Threshold by the 1984 Amendment<\/b><br>The monetary limit in the Explanation was <b>rupees five lakhs prior to the amendment in 1984<\/b>; the CAG's (DPC) Amendment Act, 1984 substituted the words 'rupees twenty five lakhs' for 'rupees five lakhs'. The same amendment renumbered Section 14 as sub-section (1) and inserted the new sub-sections (2) and (3).\"\r\n  },\r\n  {\r\n    id: 75,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The Comptroller and Auditor General may, with the previous approval of the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, audit all receipts and expenditure of any body or authority where the grant or loan to such body or authority from the Consolidated Fund in a financial year is not less than\",\r\n    options: [\r\n      \"rupees twenty five lakhs\",\r\n      \"rupees fifty lakhs\",\r\n      \"rupees one crore\",\r\n      \"rupees five crores\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 14(2) \u2013 The One Crore Route (inserted in 1984)<\/b><br>Section 14(2), inserted by the 1984 Amendment, provides that notwithstanding sub-section (1), the CAG may, <b>with the previous approval of the President or the Governor of a State or the Administrator of a UT having a Legislative Assembly<\/b>, audit all receipts and expenditure of any body or authority where the grant or loan from the Consolidated Fund in a financial year is <b>not less than rupees one crore<\/b>. Note that here the seventy-five per cent test does not apply \u2014 the size of the assistance alone is the trigger, subject to previous approval.\"\r\n  },\r\n  {\r\n    id: 76,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the receipts and expenditure of a body or authority have been audited by the Comptroller and Auditor General in a financial year by virtue of the fulfilment of the prescribed conditions, he shall continue to audit the receipts and expenditure of that body or authority for a further period of\",\r\n    options: [\r\n      \"one year\",\r\n      \"two years\",\r\n      \"three years\",\r\n      \"five years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 14(3) \u2013 Continuation of Audit for Two Years<\/b><br>Section 14(3), inserted by the 1984 Amendment, provides that where the receipts and expenditure of any body or authority are audited by the CAG in a financial year by virtue of the fulfilment of the conditions specified in sub-section (1) or sub-section (2), he shall <b>continue to audit the receipts and expenditure of that body or authority for a further period of two years<\/b>, notwithstanding that those conditions are not fulfilled during any of the two subsequent years.\"\r\n  },\r\n  {\r\n    id: 77,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following as essential ingredients for an institution to attract audit on the ground of being substantially financed from Government revenues:\\n1. The grant and\/or loan must be to a body or authority.\\n2. The grant or loan must have been paid out of the Consolidated Fund.\\n3. The audit will be of all receipts and expenditure of the body or authority.\\n4. The audit will be subject to the provisions of any law for the time being in force applicable to the body or authority.\\n\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Essential Ingredients of Section 14(1)<\/b><br>The essential ingredients for any institution to attract audit under Section 14(1) are: (i) the grant and\/or loan must be <b>to a body or authority<\/b> \u2705; (ii) it must have been <b>paid out of the Consolidated Fund<\/b> \u2705; (iii) the body must be <b>'substantially financed'<\/b> within the meaning of the Explanation; (iv) the audit will be of <b>all receipts and expenditure<\/b> of the body or authority \u2705; and (v) the audit will be <b>subject to the provisions of any law for the time being in force applicable to the body or authority<\/b> \u2705 \u2014 this clause being interpreted to mean that the CAG's audit will co-exist with and complement the audit arrangements specified in such law.\"\r\n  },\r\n  {\r\n    id: 78,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The stipulation that audit of a substantially financed body shall be subject to the provisions of any law for the time being in force applicable to that body has been interpreted to mean that the audit by the Comptroller and Auditor General\",\r\n    options: [\r\n      \"stands excluded wherever such a law provides for any audit\",\r\n      \"will co-exist with and complement the audit arrangements that may be specified in such law\",\r\n      \"can be undertaken only with the consent of the body concerned\",\r\n      \"is confined to the utilisation of the grant or loan alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Co-existence with Other Audit Arrangements<\/b><br>The clause 'subject to the provisions of any law for the time being in force applicable to the body or authority' in Section 14(1) is interpreted to mean that the CAG's audit <b>will co-exist with and complement the audit arrangements that may be specified in such law<\/b> \u2014 it is not displaced merely because some other audit is provided for. (This is distinct from Section 14(1) being capable of being curtailed, conditioned or even prohibited by such a law, as held in the NDDB case, and from Section 14(2), which operates independently.)\"\r\n  },\r\n  {\r\n    id: 79,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The word \\\"authority\\\", as used in the context of the audit of bodies and authorities, has been interpreted by the Attorney General of India to mean\",\r\n    options: [\r\n      \"an aggregate of persons, whether incorporated or unincorporated\",\r\n      \"a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures\",\r\n      \"any organisation registered under the Societies Registration Act, 1860\",\r\n      \"any body substantially financed by the Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Meaning of 'Authority'<\/b><br>The words 'body' and 'authority' used in Article 149 of the Constitution have not been defined either in the Constitution or in the Act. However, <b>'authority' has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures<\/b>. 'Body', in contrast, has been interpreted to mean an aggregate of persons, whether incorporated or unincorporated.\"\r\n  },\r\n  {\r\n    id: 80,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The expression \\\"body\\\", for the purposes of audit of bodies and authorities financed by Government, would include\\n1. institutions or organisations set up as autonomous organisations under specific statutes.\\n2. a society registered under the Societies Registration Act, 1860 or the Indian Trust Act, 1882.\\n3. voluntary organisations or non-governmental organisations.\\n4. urban and rural local self-government institutions, co-operative societies and clubs.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Wide Meaning of 'Body'<\/b><br>'Body' means an aggregate of persons, whether incorporated or unincorporated. The expression would therefore include <b>institutions or organisations set up as autonomous organisations under specific statutes or as a society registered under the Societies Registration Act, 1860 or the Indian Trust Act, 1882 or other statutes, voluntary organisations or non-governmental organisations, urban and rural local self-government institutions, co-operative societies, societies or clubs, etc.<\/b> All four items are covered.\"\r\n  },\r\n  {\r\n    id: 81,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where a body or authority receives grants or loans through another body or authority which is itself financed by the Central or State Government, such cases have to be\",\r\n    options: [\r\n      \"included for the purposes of audit of substantially financed bodies in all circumstances\",\r\n      \"excluded for the purposes of audit of substantially financed bodies, unless it could be clearly established that the intermediary body or authority was a mere agency for remitting the grant or loan provided by Government\",\r\n      \"referred to the President for a decision in every case\",\r\n      \"treated as compensation and not as a grant\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>The 'Paid Out of the Consolidated Fund' Condition<\/b><br>The second condition in Section 14 is that the grant and\/or loan must be paid <b>from the Consolidated Fund<\/b>. Accordingly, cases in which the grants or loans are received by a body or authority <b>through another body or authority which is itself financed by the Central or State Government have to be EXCLUDED<\/b> for the purposes of audit under Section 14, <b>unless it could be clearly established that the intermediary body or authority was a mere agency for remitting the grant\/loan provided by Government<\/b>.\"\r\n  },\r\n  {\r\n    id: 82,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding taxes and duties assigned or transferred to local bodies:\\n1. Assignment of taxes to local bodies may be treated as a grant if the amounts have been given by way of financing their expenditure through payment of non-returnable amounts for specific purposes.\\n2. Compensation amounts paid to make good losses or damages caused to local bodies should also be treated as a grant for this purpose.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Assignment of Taxes vs. Compensation Amounts<\/b><br>It has been held that the <b>'assignment' of taxes etc. to local bodies may be treated as a grant<\/b> for the purpose of application of Section 14, if the amounts have been given to local bodies by way of financing their expenditure through payment of non-returnable amounts for specific purposes \u2705 (Statement 1). On the other hand, <b>'compensation amounts' paid to make good losses, damages etc. caused to local bodies should NOT be treated as a grant<\/b> for this purpose \u2014 making Statement 2 incorrect.\"\r\n  },\r\n  {\r\n    id: 83,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"In applying the monetary test for determining whether a body or authority is substantially financed, which one of the following statements is correct in the case of loans?\",\r\n    options: [\r\n      \"The entire outstanding loan against the body or authority is to be taken into consideration.\",\r\n      \"Only the unutilised amount of the loan is to be taken into consideration, and not the entire outstanding loan.\",\r\n      \"Loans are altogether excluded from the computation.\",\r\n      \"Only the interest payable on the loan is to be taken into consideration.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Treatment of Loans in the Monetary Test<\/b><br>In computing the threshold, the amount of the grant or loan (or both) to a body or authority in any financial year is taken <b>together with the unutilised grant or loan carried over from the preceding financial year<\/b>. It may be noted that <b>in the case of loans, only the 'unutilised' amount should be taken into consideration, and not the entire outstanding loan against the body or authority<\/b>.\"\r\n  },\r\n  {\r\n    id: 84,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the accounting year of a body or authority (such as a co-operative society) is not identical with the financial year of Government, the test for determining whether the body or authority is substantially financed\",\r\n    options: [\r\n      \"cannot be applied at all\",\r\n      \"may be applied with reference to the normal accounting period of that particular body or authority\",\r\n      \"is to be applied only with the previous approval of the President\",\r\n      \"is to be applied with reference to the calendar year in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Bodies Whose Accounting Year Differs from the Financial Year<\/b><br>When the accounting year of a body or authority is not identical with the financial year of Government (e.g. co-operative societies), the test for determining whether the body or authority falls within the substantially-financed criterion <b>may be applied with reference to the normal accounting period of that particular body or authority<\/b>.\"\r\n  },\r\n  {\r\n    id: 85,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where a body or authority is audited by the Comptroller and Auditor General on the ground that it is substantially financed from Government revenues, the audit\",\r\n    options: [\r\n      \"is confined to the grant or loan and its utilisation\",\r\n      \"covers all receipts and expenditure of the body or authority, from whatever source they are derived\",\r\n      \"covers only the expenditure of the body or authority\",\r\n      \"is confined to those transactions which are specifically approved by the sanctioning authority\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Scope of Audit under Section 14<\/b><br>The fourth condition for audit under Section 14 is that the audit <b>is not intended to confine itself to the grant or loan and the utilisation thereof, but has to cover ALL receipts and expenditure of the body or authority from whatever source they are derived<\/b>. This is what makes Section 14 audit fundamentally wider than the scrutiny contemplated by Section 15.\"\r\n  },\r\n  {\r\n    id: 86,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The type, scope, nature and periodicity of the audit to be conducted in respect of a body or authority substantially financed from Government revenues is\",\r\n    options: [\r\n      \"prescribed by rules made by the Central Government\",\r\n      \"entirely at the discretion of the Comptroller and Auditor General\",\r\n      \"determined by the President in consultation with the body or authority\",\r\n      \"settled by agreement between the CAG and the body or authority\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Discretion of the CAG (Section 23)<\/b><br>The <b>type, scope, nature and periodicity of the audit to be conducted is entirely at the discretion of the Comptroller and Auditor General<\/b>, flowing from his power under Section 23 to make regulations relating to the scope and extent of audit. The Bombay High Court in <i>Reghu Nath Kelkar v. Union of India<\/i> likewise held that the timing, scope and extent of audit are all matters falling within the jurisdiction of the CAG.\"\r\n  },\r\n  {\r\n    id: 87,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding companies and corporations:\\n1. The terms 'body' and 'authority' include a company or corporation.\\n2. If a company or corporation is not covered by the provisions relating to audit of Government companies and corporations, its audit may be taken up as that of a substantially financed body or of a body in which a substantial amount has been invested, subject to the conditions specified being satisfied.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Companies and Corporations as 'Body' or 'Authority'<\/b><br>The terms 'body' and 'authority' <b>include a company or corporation<\/b> \u2705 (Statement 1). Thus, if a company or corporation is not covered by Section 19(1), 19(2) or 19(3) of the Act, <b>it is open to take up audit under Section 14(1), 14(2) or 20(2), as the case may be, subject to the conditions specified in each section being satisfied<\/b> \u2705 (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 88,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where a grant or loan is given for a specific purpose from the Consolidated Fund to any authority or body, the Comptroller and Auditor General is required to\",\r\n    options: [\r\n      \"audit all receipts and expenditure of that authority or body\",\r\n      \"scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given\",\r\n      \"certify the annual accounts of that authority or body\",\r\n      \"recommend to the President whether the grant or loan should be continued\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 15(1) \u2013 Scrutiny of the Sanctioning Authority's Procedures<\/b><br>Section 15(1) requires that where any grant or loan is given <b>for any specific purpose<\/b> from the Consolidated Fund of India or of any State or of any UT having a Legislative Assembly to any authority or body (not being a foreign State or international organisation), the CAG shall <b>scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given<\/b>, and shall for this purpose have right of access, after giving reasonable previous notice, to the books and accounts of that authority or body.\"\r\n  },\r\n  {\r\n    id: 89,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The scrutiny of procedures relating to specific purpose grants or loans does not extend to grants or loans given to\",\r\n    options: [\r\n      \"co-operative societies\",\r\n      \"a foreign State or an international organisation\",\r\n      \"urban and rural local self-government institutions\",\r\n      \"voluntary organisations and non-governmental organisations\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 15(1) \u2013 Exclusion of Foreign States and International Organisations<\/b><br>Section 15(1) applies to specific-purpose grants or loans given to any authority or body, <b>'not being a foreign State or international organisation'<\/b> \u2014 such recipients are expressly outside its scope. Co-operative societies, local self-government institutions, voluntary organisations and NGOs, on the other hand, all fall within the wide meaning of 'body'.\"\r\n  },\r\n  {\r\n    id: 90,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The right of access to the books and accounts of an authority or body in receipt of a specific purpose grant or loan is exercisable by the Comptroller and Auditor General\",\r\n    options: [\r\n      \"at any time, without any notice\",\r\n      \"after giving reasonable previous notice\",\r\n      \"only with the prior permission of the sanctioning authority\",\r\n      \"only after the grant or loan has been fully utilised\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 15(1) \u2013 Reasonable Previous Notice<\/b><br>Section 15(1) confers on the CAG the right of access <b>'after giving reasonable previous notice'<\/b> to the books and accounts of the authority or body in receipt of the specific-purpose grant or loan. The requirement of prior notice is a distinctive feature of Section 15.\"\r\n  },\r\n  {\r\n    id: 91,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The Comptroller and Auditor General may be relieved from making the scrutiny of procedures in respect of a body or authority receiving a specific purpose grant or loan\",\r\n    options: [\r\n      \"by the President, the Governor of a State or the Administrator concerned, where he is of opinion that it is necessary so to do in the public interest, by order and after consultation with the CAG\",\r\n      \"by the sanctioning authority, at its discretion\",\r\n      \"by the body or authority concerned, by making a representation\",\r\n      \"by the Central Government, by notification in the Official Gazette\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Proviso to Section 15(1) \u2013 Relief from Scrutiny<\/b><br>The proviso to Section 15(1) provides that the <b>President, the Governor of a State or the Administrator of a UT having a Legislative Assembly, as the case may be, may, where he is of opinion that it is necessary so to do in the public interest, by order, relieve the CAG \u2014 after consultation with him \u2014 from making any such scrutiny<\/b> in respect of any body or authority receiving such grant or loan.\"\r\n  },\r\n  {\r\n    id: 92,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the right of access to the books and accounts of a corporation which has received a specific purpose grant or loan, where the law establishing that corporation provides for audit of its accounts by an agency other than the Comptroller and Auditor General:\\n1. The right of access is available only where the CAG is authorised in that behalf by the President, the Governor or the Administrator concerned.\\n2. No such authorisation shall be made except after consultation with the CAG.\\n3. No such authorisation shall be made except after giving the concerned corporation a reasonable opportunity of making representations with regard to the proposal.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 15(2) and its Proviso<\/b><br>Section 15(2) provides that except where he is authorised so to do by the President, the Governor of a State or the Administrator of a UT having a Legislative Assembly, the CAG shall <b>not have right of access to the books and accounts of a corporation whose establishing law provides for audit by an agency other than the CAG<\/b> \u2705 (Statement 1). Its proviso lays down that <b>no such authorisation shall be made except after consultation with the CAG<\/b> \u2705 (Statement 2) <b>and except after giving the concerned corporation a reasonable opportunity of making representations<\/b> with regard to the proposal \u2705 (Statement 3). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 93,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the provision relating to grants or loans given for specific purposes:\\n1. The examination of the records of the sanctioning authorities for the purpose of examining the procedure adopted is an obligatory or statutory function.\\n2. It is obligatory that the books of all authorities and bodies which are open to audit must necessarily be scrutinised.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Obligatory Scrutiny vs. Discretionary Access under Section 15<\/b><br>Section 15 has two parts. The first imposes a <b>statutory responsibility<\/b> on the CAG to scrutinise the procedures of the sanctioning authority \u2014 hence the examination of the records of the sanctioning authorities is an <b>obligatory or statutory function<\/b> \u2705 (Statement 1). The second part gives him the <b>right<\/b> of access to the books and accounts of the recipient body, subject to restrictions \u2014 but <b>it is NOT obligatory that the books of all authorities and bodies open to audit must necessarily be scrutinised<\/b>, making Statement 2 incorrect.\"\r\n  },\r\n  {\r\n    id: 94,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Which one of the following would not be treated as a specific purpose grant or loan for the purposes of the CAG's scrutiny of sanctioning procedures?\",\r\n    options: [\r\n      \"A grant given for the purchase or procurement of specific items like land, building or equipment\",\r\n      \"A grant given for maintenance\",\r\n      \"A grant given for general purposes without any conditions\",\r\n      \"A grant given to cover a deficit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Specific Purpose Grants and Loans<\/b><br>The examination under Section 15 relates to a grant or loan given <b>for specific purposes and does NOT cover grants or loans for general purposes without any conditions<\/b>. Grants\/loans given for <b>maintenance, purchase\/procurement of specific items like land, building, equipment etc., grants\/loans subject to fulfilment of certain conditions, and grants\/loans to cover a deficit<\/b> should all be treated as specific purpose grants\/loans.\"\r\n  },\r\n  {\r\n    id: 95,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the reporting of the results of the CAG's scrutiny in respect of specific purpose grants and loans:\\n1. The provision relating to specific purpose grants and loans does not itself specifically provide for reporting the results of such audit.\\n2. Since the grants and loans constitute expenditure out of the Consolidated Fund, reporting thereon is automatic under the general provisions relating to audit.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Reporting under Section 13 Fills the Gap in Section 15<\/b><br>Unlike Section 14(1), <b>Section 15 does not specifically provide for reporting the results of audit of loans\/grants<\/b> \u2705 (Statement 1). However, as the grants\/loans constitute expenditure out of the Consolidated Fund, <b>reporting thereon is automatic under the provisions of Section 13<\/b> of the Act \u2705 (Statement 2), which requires the CAG to report on the expenditure, transactions or accounts audited by him. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 96,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the duty of the Comptroller and Auditor General in relation to the audit of receipts:\\n1. He audits all receipts which are payable into the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly.\\n2. He satisfies himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed.\\n3. He makes for this purpose such examination of the accounts as he thinks fit and reports thereon.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 16 \u2013 Audit of Receipts<\/b><br>Section 16 casts on the CAG the duty to audit <b>all receipts payable into the Consolidated Fund of India and of each State and of each UT having a Legislative Assembly<\/b> \u2705, to <b>satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed<\/b> \u2705, and to make for this purpose <b>such examination of the accounts as he thinks fit and report thereon<\/b> \u2705. All three statements are correct. (It was on the strength of Section 16 that the Supreme Court in <i>Arvind Gupta v. Union of India<\/i> held that performance audit is in-built in the 1971 Act.)\"\r\n  },\r\n  {\r\n    id: 97,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Even prior to the enactment of the CAG's (DPC) Act, 1971, audit of receipts was entrusted to the Auditor General\",\r\n    options: [\r\n      \"as a matter of constitutional obligation\",\r\n      \"on consent basis, whereby he could, with the approval and on the request of the Governor General or the Governor of any Province, audit the receipts of the Government\",\r\n      \"only in respect of the Provinces and not the Dominion\",\r\n      \"only in respect of customs and excise receipts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Pre-1971 Position on Audit of Receipts<\/b><br>Even prior to the enactment of the CAG Act, audit of receipts was entrusted to the Auditor General <b>on consent basis<\/b>: as per Para 13(2) of the Government of India (Audit and Accounts) Order, 1936, the Auditor General could, <b>with the approval and on the request of the Governor General or the Governor of any Province, audit the receipts of the Government<\/b>. Section 16 converted this consent-based arrangement into a statutory duty.\"\r\n  },\r\n  {\r\n    id: 98,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"In respect of the accounts of stores and stock kept in any office or department of the Union or of a State, the Comptroller and Auditor General\",\r\n    options: [\r\n      \"shall have authority to audit and report on such accounts\",\r\n      \"may audit such accounts only on a request made by the President or the Governor\",\r\n      \"has no jurisdiction, such accounts being purely departmental\",\r\n      \"may audit such accounts only where they are substantially financed from the Consolidated Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 17 \u2013 Audit of Accounts of Stores and Stock<\/b><br>Section 17 vests in the CAG the <b>authority to audit and report on the accounts of stores and stock kept in any office or department of the Union or of a State<\/b> (and of a Union territory). No request or entrustment by the President or Governor is required \u2014 the authority is conferred directly by the statute.\"\r\n  },\r\n  {\r\n    id: 99,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"In connection with the performance of his duties, the Comptroller and Auditor General has the authority\\n1. to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial or subsidiary accounts as submit accounts to him.\\n2. to require that any accounts, books, papers and other documents relevant to the transactions to which his audit duties extend shall be sent to such place as he may appoint for his inspection.\\n3. to put such questions or make such observations as he may consider necessary to the person in charge of the office, and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 18(1) \u2013 Powers in Connection with Audit of Accounts<\/b><br>Section 18(1) confers on the CAG the authority (a) <b>to inspect any office of accounts<\/b> under the control of the Union or of a State, including treasuries and such offices responsible for keeping initial or subsidiary accounts as submit accounts to him \u2705; (b) <b>to require that any accounts, books, papers and other documents<\/b> which deal with or form the basis of or are otherwise relevant to the transactions to which his audit duties extend shall be sent to such place as he may appoint for his inspection \u2705; and (c) <b>to put such questions or make such observations<\/b> as he may consider necessary to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 100,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor General, is required to\",\r\n    options: [\r\n      \"afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition\",\r\n      \"furnish only such information as is specifically approved by the administrative Ministry\",\r\n      \"provide facilities for inspection only during the last quarter of the financial year\",\r\n      \"seek the prior orders of the President before parting with any document\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 18(2) \u2013 Duty of the Person in Charge<\/b><br>Section 18(2) enjoins on the person in charge of any office or department, the accounts of which have to be inspected and audited by the CAG, the duty to <b>afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition<\/b>. There is no requirement of clearance from the administrative Ministry or the President.\"\r\n  },\r\n  {\r\n    id: 101,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Apart from the general powers in connection with audit of accounts, the CAG's (DPC) Act, 1971 specifically confers a right of access to the books and accounts of bodies and authorities to be audited by him under\",\r\n    options: [\r\n      \"Sections 13, 16 and 17\",\r\n      \"Sections 15, 19(3) and 20\",\r\n      \"Sections 10, 11 and 12\",\r\n      \"Sections 21, 22 and 23\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Specific Rights of Access<\/b><br>Besides the general powers under Section 18, the CAG has been given a <b>right of access to the books and accounts of bodies and authorities to be audited by him specifically under Section 15 (specific purpose grants and loans), Section 19(3) (State corporations whose audit is entrusted on the Governor's request) and Section 20 (audit of accounts of certain other authorities or bodies)<\/b>.\"\r\n  },\r\n  {\r\n    id: 102,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The duties and powers of the Comptroller and Auditor General in relation to the audit of the accounts of Government companies shall be performed and exercised by him in accordance with the provisions of the\",\r\n    options: [\r\n      \"CAG's (DPC) Act, 1971 alone\",\r\n      \"Companies Act\",\r\n      \"Regulations on Audit and Accounts, 2007\",\r\n      \"rules made by the Central Government under the CAG's (DPC) Act, 1971\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 19(1) \u2013 Audit of Government Companies<\/b><br>Section 19(1) provides that the duties and powers of the CAG in relation to the audit of the accounts of <b>Government companies<\/b> shall be performed and exercised by him <b>in accordance with the provisions of the Companies Act<\/b> \u2014 originally the Companies Act, 1956 (Sections 617 and 619), and now the Companies Act, 2013 (Sections 2(45), 139, 143, 394 and 395).\"\r\n  },\r\n  {\r\n    id: 103,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The duties and powers of the Comptroller and Auditor General in relation to the audit of the accounts of corporations (not being companies) established by or under law made by Parliament shall be performed and exercised by him in accordance with\",\r\n    options: [\r\n      \"the provisions of the respective legislations\",\r\n      \"the provisions of the Companies Act\",\r\n      \"such terms and conditions as may be agreed upon between him and the Government concerned\",\r\n      \"regulations made by the Central Government\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 19(2) \u2013 Corporations Established by Parliamentary Law<\/b><br>Section 19(2) provides that in relation to the audit of the accounts of <b>corporations (not being companies) established by or under law made by Parliament<\/b>, the CAG's duties and powers shall be performed and exercised <b>in accordance with the provisions of the respective legislations<\/b>. The word 'legislations' refers not only to the provisions in the parent Acts relating to the corporations, but also to the rules and regulations framed by competent authorities by virtue of powers vested in them under the relevant Acts.\"\r\n  },\r\n  {\r\n    id: 104,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the audit by the Comptroller and Auditor General of the accounts of a corporation established by law made by the Legislature of a State:\\n1. The Governor of the State may, where he is of opinion that it is necessary in the public interest so to do, request the CAG to audit the accounts of such corporation.\\n2. No such request shall be made except after consultation with the CAG.\\n3. No such request shall be made except after giving reasonable opportunity to the corporation to make representations with regard to the proposal for such audit.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 19(3) \u2013 Audit of State Corporations on Request<\/b><br>Section 19(3) provides that the <b>Governor of a State or the Administrator of a UT having a Legislative Assembly may, where he is of opinion that it is necessary in the public interest so to do, request the CAG to audit the accounts of a corporation established by law made by the State\/UT Legislature<\/b> \u2705 (Statement 1); on such request being made, the CAG shall audit those accounts and shall have, for the purposes of such audit, right of access to the books and accounts of the corporation. Its proviso lays down that <b>no such request shall be made except after consultation with the CAG<\/b> \u2705 (Statement 2) <b>and except after giving reasonable opportunity to the corporation to make representations<\/b> with regard to the proposal \u2705 (Statement 3). All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 105,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"An enabling provision requiring a request from the Governor was necessary for entrusting the audit of corporations established by State legislation to the Comptroller and Auditor General because\",\r\n    options: [\r\n      \"State corporations are ordinarily audited by chartered accountants\",\r\n      \"under the Constitution, only Parliament can prescribe by law the duties and powers of the CAG, and it is therefore not within the competence of a State Legislature to make provision in its enactment for audit by the CAG\",\r\n      \"the Consolidated Fund of the State is outside the CAG's audit jurisdiction\",\r\n      \"the CAG can audit only such bodies as are substantially financed from the Consolidated Fund of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rationale for Section 19(3)<\/b><br>Under the Constitution, <b>only Parliament can prescribe by law the duties and powers of the CAG<\/b>; therefore <b>it is not within the competence of a State Legislature to make provision in its enactment for audit by the CAG of any corporation established by it<\/b>. The Act accordingly contains the enabling provision in Section 19(3), whereby the audit of corporations established by law by the Legislatures of States and Union territories can be entrusted to the CAG on the request of the Governor\/Administrator, made in public interest, after consultation with the CAG and after giving the corporation a reasonable opportunity of making representations.\"\r\n  },\r\n  {\r\n    id: 106,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the laying of the reports of the Comptroller and Auditor General in relation to the accounts of a Government company or a corporation:\\n1. Such reports shall be submitted to the Government or Governments concerned.\\n2. The Central Government shall cause every such report received by it to be laid, as soon as may be after it is received, before each House of Parliament.\\n3. The State Government shall cause every such report received by it to be laid, as soon as may be after it is received, before the Legislature of the State.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 19A \u2013 Laying of Reports<\/b><br>Section 19A(1) requires the reports of the CAG in relation to the accounts of a Government company or a corporation referred to in Section 19 to be <b>submitted to the Government or Governments concerned<\/b> \u2705; Section 19A(2) requires the <b>Central Government<\/b> to cause every such report to be laid, as soon as may be after it is received, <b>before each House of Parliament<\/b> \u2705; and Section 19A(3) requires the <b>State Government<\/b> to cause every such report to be laid <b>before the Legislature of the State<\/b> \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 107,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"For the purposes of the provision relating to the laying of reports on the accounts of Government companies and corporations, \\\"Government\\\" or \\\"State Government\\\", in relation to a Union territory having a Legislative Assembly, means the\",\r\n    options: [\r\n      \"President\",\r\n      \"Administrator of the Union territory\",\r\n      \"Lieutenant Governor acting on the aid and advice of the Council of Ministers\",\r\n      \"Central Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Explanation to Section 19A<\/b><br>The Explanation to Section 19A provides that for the purposes of that section, <b>'Government' or 'State Government', in relation to a Union territory having a Legislative Assembly, means the ADMINISTRATOR of the Union territory<\/b> \u2014 who accordingly causes the CAG's report to be laid before the UT Legislature.\"\r\n  },\r\n  {\r\n    id: 108,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The provision relating to the laying of the reports of the Comptroller and Auditor General on the accounts of Government companies and corporations was inserted in the CAG's (DPC) Act, 1971 by the\",\r\n    options: [\r\n      \"Amendment Act, 1976\",\r\n      \"Amendment Act, 1984\",\r\n      \"Amendment Act, 1987\",\r\n      \"Amendment Act, 1994\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 19A Inserted by the 1984 Amendment<\/b><br><b>Section 19A<\/b> was inserted after Section 19 of the principal Act by the CAG's (Duties, Powers and Conditions of Service) <b>Amendment Act, 1984 (No. 2 of 1984)<\/b> \u2014 the same amendment which enhanced the Section 14 threshold from \u20b95 lakhs to \u20b925 lakhs and inserted Sections 14(2) and 14(3).\"\r\n  },\r\n  {\r\n    id: 109,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the audit of the accounts of a body or authority has not been entrusted to the Comptroller and Auditor General by or under any law made by Parliament, he shall undertake such audit if requested to do so by the President, the Governor or the Administrator concerned, on such terms and conditions as\",\r\n    options: [\r\n      \"may be prescribed by rules made by the Central Government\",\r\n      \"may be agreed upon between him and the concerned Government\",\r\n      \"may be laid down by the body or authority concerned\",\r\n      \"may be determined by Parliament by law\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 20(1) \u2013 Audit on Request<\/b><br>Section 20(1) provides that, save as otherwise provided in Section 19, where the audit of the accounts of any body or authority has not been entrusted to the CAG by or under any law made by Parliament, he shall, if requested so to do by the President\/Governor\/Administrator, undertake the audit of the accounts of such body or authority <b>on such terms and conditions as may be agreed upon between him and the concerned Government<\/b>, and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority. Its proviso requires that no such request shall be made except after consultation with the CAG.\"\r\n  },\r\n  {\r\n    id: 110,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The Comptroller and Auditor General may himself propose to the President, the Governor of a State or the Administrator concerned that he may be authorised to undertake the audit of the accounts of a body or authority whose audit has not been entrusted to him by law, if he is of opinion that such audit is necessary because\",\r\n    options: [\r\n      \"the body or authority has failed to submit its annual accounts\",\r\n      \"a substantial amount has been invested in, or advanced to, such body or authority by the Central or State Government or by the Government of a Union territory having a Legislative Assembly\",\r\n      \"the body or authority is engaged in commercial activities\",\r\n      \"the accounts of the body or authority have been qualified by its statutory auditor\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 20(2) \u2013 Audit on the CAG's Own Proposal<\/b><br>Section 20(2) empowers the CAG to propose to the President\/Governor\/Administrator that he may be authorised to undertake the audit of the accounts of any body or authority whose audit has not been entrusted to him by law, <b>if he is of opinion that such audit is necessary because a substantial amount has been invested in, or advanced to, such body or authority by the Central or State Government or by the Government of a UT having a Legislative Assembly<\/b>; on such proposal, the President\/Governor\/Administrator may empower the CAG to undertake that audit.\"\r\n  },\r\n  {\r\n    id: 111,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"The audit of accounts of a body or authority whose audit has not otherwise been entrusted to the Comptroller and Auditor General shall not be entrusted to him except where the President, the Governor or the Administrator concerned\\n1. is satisfied that it is expedient so to do in the public interest.\\n2. has given a reasonable opportunity to the concerned body or authority to make representations with regard to the proposal for such audit.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 20(3) \u2013 Twin Safeguards<\/b><br>Section 20(3) provides that the audit referred to in sub-section (1) or sub-section (2) <b>shall not be entrusted to the CAG except where the President\/Governor\/Administrator is satisfied that it is expedient so to do in the public interest<\/b> \u2705 (Statement 1) <b>and except after giving a reasonable opportunity to the concerned body or authority to make representations with regard to the proposal for such audit<\/b> \u2705 (Statement 2). Both conditions must be satisfied.\"\r\n  },\r\n  {\r\n    id: 112,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Under the Companies Act, 2013, a \\\"Government company\\\" means any company in which the paid-up share capital held by the Central Government or by any State Government or Governments, or partly by both, is\",\r\n    options: [\r\n      \"not less than twenty-six per cent\",\r\n      \"not less than fifty-one per cent\",\r\n      \"more than seventy-five per cent\",\r\n      \"one hundred per cent\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Definition of Government Company<\/b><br>A 'Government company' means any company in which <b>not less than fifty-one per cent of the paid-up share capital is held by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments<\/b>, and includes a company which is a subsidiary company of such a Government company. This definition (Section 617 of the Companies Act, 1956, now Section 2(45) of the Companies Act, 2013) determines the reach of Section 19(1) of the DPC Act.\"\r\n  },\r\n  {\r\n    id: 113,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Under the Companies Act, 2013, the auditor of a Government company is appointed by the\",\r\n    options: [\r\n      \"Board of Directors of the company\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Central Government on the advice of the Comptroller and Auditor General of India\",\r\n      \"members of the company in the annual general meeting\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Appointment of Auditor of a Government Company<\/b><br>Under Sections 139 and 143 of the Companies Act, 2013, the auditor of a Government company (or any other company owned or controlled, directly or indirectly, by the Central Government or by any State Government or Governments, or partly by both) <b>shall be appointed by the CAG<\/b> \u2014 within a period of one hundred and eighty days from the commencement of the financial year, the auditor holding office till the conclusion of the annual general meeting. (Under the earlier Companies Act, 1956, the auditor was appointed by the Central Government <b>on the advice of<\/b> the CAG \u2014 which is why option (c) reflects only the pre-2013 position.)\"\r\n  },\r\n  {\r\n    id: 114,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Under the Companies Act, 2013, the first auditor of a Government company shall be appointed by the Comptroller and Auditor General within\",\r\n    options: [\r\n      \"thirty days from the date of registration of the company\",\r\n      \"sixty days from the date of registration of the company\",\r\n      \"ninety days from the date of registration of the company\",\r\n      \"one hundred and eighty days from the date of registration of the company\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Appointment of the First Auditor<\/b><br>In the case of a Government company (or any other company owned or controlled by Government), the <b>first auditor shall be appointed by the CAG within sixty days from the date of registration of the company<\/b>. If the CAG does not appoint such auditor within that period, the Board of Directors shall appoint the auditor within the next thirty days; and on failure of the Board, the members shall appoint the auditor within sixty days at an extraordinary general meeting, such auditor holding office till the conclusion of the first annual general meeting.\"\r\n  },\r\n  {\r\n    id: 115,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Consider the following statements regarding the powers of the Comptroller and Auditor General in relation to the audit of a Government company under the Companies Act, 2013:\\n1. He shall direct the manner in which the accounts of the Government company are required to be audited.\\n2. He has the right to conduct a supplementary audit of the financial statements of the company.\\n3. He may comment upon or supplement the audit report submitted to him.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>CAG's Powers over Government Company Audit<\/b><br>Under Sections 139 and 143 of the Companies Act, 2013, the CAG <b>directs the manner in which the accounts of the Government company are required to be audited<\/b> \u2705; the appointed auditor submits a copy of the audit report to the CAG including the directions issued, the action taken thereon and its impact on the accounts and financial statements; the CAG has the <b>right to conduct a supplementary audit<\/b> of the financial statements by such person or persons as he may authorise, requiring information or additional information \u2705; and he may <b>comment upon or supplement such audit report<\/b>, such comments\/supplement being sent by the company to every person entitled to copies of the audited financial statements and also placed before the annual general meeting \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 116,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Under the Companies Act, 2013, the right of the Comptroller and Auditor General to conduct a supplementary audit of the financial statements of a Government company is to be exercised within\",\r\n    options: [\r\n      \"thirty days from the date of receipt of the audit report\",\r\n      \"sixty days from the date of receipt of the audit report\",\r\n      \"ninety days from the date of receipt of the audit report\",\r\n      \"one hundred and eighty days from the date of receipt of the audit report\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Time Limit for Supplementary Audit<\/b><br>Under Section 143(6) of the Companies Act, 2013, the CAG shall, <b>within sixty days from the date of receipt of the audit report<\/b>, have a right to (a) conduct a supplementary audit of the financial statement of the company by such person or persons as he may authorise, and (b) comment upon or supplement such audit report \u2014 any such comments being sent by the company to every person entitled to copies of the audited financial statements and also placed before the annual general meeting at the same time and in the same manner as the audit report.\"\r\n  },\r\n  {\r\n    id: 117,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the Comptroller and Auditor General, by an order, causes a test audit to be conducted of the accounts of a Government company, the report of such test audit is governed by the provisions of the CAG's (DPC) Act, 1971 relating to\",\r\n    options: [\r\n      \"audit of accounts of stores and stock\",\r\n      \"laying of reports in relation to accounts of Government companies and corporations\",\r\n      \"power to dispense with detailed audit\",\r\n      \"delegation of powers of the CAG\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Test Audit and Section 19A<\/b><br>Under Section 143(7) of the Companies Act, 2013, the CAG may, in the case of any company covered under Section 139(5) or 139(7), if he considers necessary, by an order cause a <b>test audit<\/b> to be conducted of the accounts of such company; and <b>the provisions of Section 19A of the CAG's (DPC) Act, 1971 \u2014 relating to the laying of reports on the accounts of Government companies and corporations \u2014 shall apply to the report of such test audit<\/b>.\"\r\n  },\r\n  {\r\n    id: 118,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the Central Government is a member of a Government company, the annual report on the working and affairs of that company is required to be prepared within\",\r\n    options: [\r\n      \"one month of its annual general meeting\",\r\n      \"three months of its annual general meeting\",\r\n      \"six months of the close of the financial year\",\r\n      \"sixty days of the receipt of the audit report by the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Annual Report on the Working and Affairs of a Government Company<\/b><br>Under Section 394 of the Companies Act, 2013, where the Central Government is a member of a Government company, it shall cause an annual report on the working and affairs of that company to be (a) <b>prepared within three months of its annual general meeting<\/b> before which the comments given by the CAG and the audit report are placed, and (b) as soon as may be after such preparation, <b>laid before both Houses of Parliament<\/b> together with a copy of the audit report and the CAG's comments upon or supplement to the audit report.\"\r\n  },\r\n  {\r\n    id: 119,\r\n    chapter: 'CH 5: DUTIES AND POWERS OF CAG IN RELATION TO AUDIT (SECTIONS 13\u201320)',\r\n    question: \"Where the Central Government is not a member of a Government company, the annual report on the working and affairs of the company, together with the audit report and the comments of the Comptroller and Auditor General, shall be laid before\",\r\n    options: [\r\n      \"each House of Parliament by the Central Government\",\r\n      \"the House or both Houses of the State Legislature by every State Government which is a member of that company\",\r\n      \"the annual general meeting of the company only\",\r\n      \"the Public Accounts Committee of Parliament\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 395 of the Companies Act, 2013<\/b><br>Where the Central Government is not a member of a Government company, <b>every State Government which is a member of that company<\/b> (or, where only one State Government is a member, that State Government) shall cause an annual report on the working and affairs of the company to be prepared within the time specified in Section 394(1) and, as soon as may be after such preparation, <b>laid before the House or both Houses of the State Legislature<\/b> together with a copy of the audit report and the comments upon or supplement to the audit report. These provisions apply, so far as may be, to a Government company in liquidation as they apply to any other Government company.\"\r\n  },\r\n    {\r\n    id: 120,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Any power exercisable by the Comptroller and Auditor General under the provisions of the CAG's (DPC) Act, 1971 or any other law may be exercised by\",\r\n    options: [\r\n      \"any officer of the Central Government authorised by the Ministry of Finance\",\r\n      \"such officer of his department as may be authorised by him in this behalf by general or special order\",\r\n      \"any Accountant General, without any authorisation being necessary\",\r\n      \"such officer as may be nominated by the President in consultation with the CAG\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 21 \u2013 Delegation of Power of the CAG<\/b><br>Section 21 provides that any power exercisable by the CAG under the provisions of the Act, or any other law, may be exercised by <b>such officer of his department as may be authorised by him in this behalf by general or special order<\/b>. It is under these provisions that the Indian Audit and Accounts Department functioning under him obtains the powers for the performance of its duties on behalf of the CAG.\"\r\n  },\r\n  {\r\n    id: 121,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Which one of the following is the restriction placed on the delegation of powers by the Comptroller and Auditor General?\",\r\n    options: [\r\n      \"No power relating to the audit of Government companies may be delegated to any officer.\",\r\n      \"Except during the absence of the CAG on leave or otherwise, no officer shall be authorised to submit on his behalf any report which he is required by the Constitution or the Government of Union Territories Act, 1963 to submit to the President, the Governor or the Administrator.\",\r\n      \"No power may be delegated to an officer below the rank of Accountant General.\",\r\n      \"Delegation may be made only by special order and never by general order.\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Proviso to Section 21 \u2013 The Limit on Delegation<\/b><br>The delegation under Section 21 is subject to the condition that <b>except during the absence of the CAG on leave or otherwise, no officer shall be authorised to submit on behalf of the CAG any report which he is required by the Constitution or the Government of Union Territories Act, 1963 to submit to the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly<\/b>. The constitutional act of submitting audit reports thus remains personal to the CAG, save during his absence.\"\r\n  },\r\n  {\r\n    id: 122,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The Indian Audit and Accounts Department functioning under the Comptroller and Auditor General obtains the powers for the performance of its duties on his behalf by virtue of the provisions relating to\",\r\n    options: [\r\n      \"delegation of the powers of the CAG\",\r\n      \"the power of the Central Government to make rules\",\r\n      \"the power of the CAG to make regulations\",\r\n      \"the power to dispense with detailed audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 21 in Practice<\/b><br>Section 21 authorises the CAG to delegate any power exercisable by him under the provisions of the Act to any officer of his department, by general or special order. <b>It is under these provisions that the Indian Audit and Accounts Department functioning under him obtains the powers for the performance of its duties on behalf of the CAG<\/b> \u2014 subject always to the proviso barring an officer from submitting, in the CAG's presence, the constitutionally mandated reports on his behalf.\"\r\n  },\r\n  {\r\n    id: 123,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The power to make rules for carrying out the provisions of the CAG's (DPC) Act, 1971 in so far as they relate to the maintenance of accounts vests in the\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Central Government, after consultation with the Comptroller and Auditor General\",\r\n      \"President, on the advice of the Comptroller and Auditor General\",\r\n      \"Central Government, with the previous approval of Parliament\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 22(1) \u2013 Power to Make Rules<\/b><br>Section 22(1) provides that the <b>Central Government may, after consultation with the CAG, by notification in the Official Gazette, make rules for carrying out the provisions of the Act in so far as they relate to the maintenance of accounts<\/b>. Note the sharp division of labour in the Act: <b>rules<\/b> (accounts side) are made by the Central Government after consulting the CAG, whereas <b>regulations<\/b> (audit side \u2014 scope and extent of audit) are made by the CAG himself under Section 23.\"\r\n  },\r\n  {\r\n    id: 124,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The rules made by the Central Government under the CAG's (DPC) Act, 1971 may provide for\\n1. the manner in which initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices.\\n2. the manner in which the accounts of the Union or of a State, or of any particular service or department, in respect of which the CAG has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept.\\n3. the manner in which the accounts of stores and stock shall be kept in any office or department of the Union or of a State.\\n\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 22(2) \u2013 Matters for Which Rules May Provide<\/b><br>Section 22(2) provides that, in particular and without prejudice to the generality of the rule-making power, such rules may provide for: (a) the manner in which <b>initial and subsidiary accounts<\/b> shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices \u2705; (b) the manner in which the accounts of the Union or of a State or of any particular service or department, <b>or of any particular class or character, in respect of which the CAG has been relieved from the responsibility of compiling or keeping the accounts<\/b>, shall be compiled or kept \u2705; (c) the manner in which the <b>accounts of stores and stock<\/b> shall be kept in any office or department \u2705; and (d) any other matter which is required to be, or may be, prescribed by rules.\"\r\n  },\r\n  {\r\n    id: 125,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Every rule made under the CAG's (DPC) Act, 1971 shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of\",\r\n    options: [\r\n      \"fifteen days\",\r\n      \"thirty days\",\r\n      \"forty-five days\",\r\n      \"sixty days\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 22(3) \u2013 Laying of Rules Before Parliament<\/b><br>Section 22(3) requires every rule made under Section 22 to be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of <b>thirty days<\/b>, which may be comprised in one session or in two or more successive sessions.\"\r\n  },\r\n  {\r\n    id: 126,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Consider the following statements regarding the laying of rules made under the CAG's (DPC) Act, 1971 before Parliament:\\n1. If both Houses agree in making any modification in the rule, the rule shall thereafter have effect only in such modified form.\\n2. If both Houses agree that the rule should not be made, the rule shall thereafter be of no effect.\\n3. Any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.\\n\\nWhich of the above statements are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 22(3) \u2013 Effect of Parliamentary Modification or Annulment<\/b><br>Section 22(3) provides that if, before the expiry of the session immediately following the session or successive sessions aforesaid, <b>both Houses agree in making any modification in the rule<\/b>, the rule shall thereafter have effect only in such modified form \u2705; <b>or both Houses agree that the rule should not be made<\/b>, the rule shall thereafter be of no effect \u2705; <b>so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule<\/b> \u2705. All three statements are correct.\"\r\n  },\r\n  {\r\n    id: 127,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The Comptroller and Auditor General is authorised to make regulations for carrying into effect the provisions of the CAG's (DPC) Act, 1971 in so far as they relate to\",\r\n    options: [\r\n      \"the maintenance of accounts of the Union and the States\",\r\n      \"the scope and extent of audit\",\r\n      \"the conditions of service of persons serving in the Indian Audit and Accounts Department\",\r\n      \"the manner in which accounts of stores and stock shall be kept\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 23 \u2013 Power to Make Regulations<\/b><br>Section 23 authorises the CAG to make regulations for carrying into effect the provisions of the Act <b>in so far as they relate to the SCOPE AND EXTENT OF AUDIT<\/b>, including laying down, for the guidance of the Government Departments, the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure. Matters relating to the maintenance of accounts (including accounts of stores and stock) fall under the Central Government's rule-making power in Section 22.\"\r\n  },\r\n  {\r\n    id: 128,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The power of the Comptroller and Auditor General to make regulations includes the power to lay down, for the guidance of the Government Departments,\\n1. the general principles of Government accounting.\\n2. the broad principles in regard to audit of receipts and expenditure.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 23 \u2013 Scope of the Regulation-Making Power<\/b><br>Section 23 expressly extends to <b>laying down for the guidance of the Government Departments the general principles of Government accounting<\/b> \u2705 <b>and the broad principles in regard to audit of receipts and expenditure<\/b> \u2705. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 129,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The Regulations on Audit and Accounts, 2007 have been made in exercise of the power of the Comptroller and Auditor General to\",\r\n    options: [\r\n      \"delegate his powers to officers of his department\",\r\n      \"make regulations relating to the scope and extent of audit\",\r\n      \"dispense with any part of detailed audit\",\r\n      \"prescribe the form in which the accounts of the Union and of the States shall be kept\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Regulations on Audit and Accounts, 2007<\/b><br>In exercise of the power conferred by Section 23 \u2014 to make regulations for carrying into effect the provisions of the Act in so far as they relate to the scope and extent of audit \u2014 the <b>'Regulations on Audit and Accounts, 2007' have been made<\/b>. The instructions given for audit as contained in the <b>Manual of Standing Orders (Audit)<\/b> and in other departmental publications issued under the authority of the CAG would also be covered under the provisions of this section.\"\r\n  },\r\n  {\r\n    id: 130,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The Comptroller and Auditor General is authorised, when circumstances so warrant, to\",\r\n    options: [\r\n      \"dispense with any part of the detailed audit of any accounts or class of transactions, and to apply such limited check in relation to such accounts or transactions as he may determine\",\r\n      \"dispense with the audit of the accounts of any Government company\",\r\n      \"waive the recovery of amounts found in audit to have been irregularly drawn\",\r\n      \"refuse to submit his report to the President in respect of any particular financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Section 24 \u2013 Power to Dispense with Detailed Audit<\/b><br>Section 24 authorises the CAG to <b>dispense with, when circumstances so warrant, any part of detailed audit of any accounts or class of transactions, and to apply such limited check in relation to such accounts or transactions as he may determine<\/b>. The provisions in the <b>Memorandum of Secret Instructions<\/b> regarding the extent of audit, and other circulars issued from time to time under the authority of the CAG on the quantum and extent of audit, derive their authority from this section.\"\r\n  },\r\n  {\r\n    id: 131,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The provisions in the Memorandum of Secret Instructions regarding the extent of audit, and other circulars issued from time to time under the authority of the Comptroller and Auditor General on the quantum and extent of audit, derive their authority from the provision relating to\",\r\n    options: [\r\n      \"delegation of the powers of the CAG\",\r\n      \"the power of the Central Government to make rules\",\r\n      \"the power of the CAG to make regulations\",\r\n      \"the power to dispense with detailed audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Section 24 \u2013 Source of Authority for the Quantum and Extent of Audit Checks<\/b><br>The provisions in the <b>Memorandum of Secret Instructions regarding the extent of audit<\/b>, and other circulars issued from time to time under the authority of the CAG on the quantum and extent of audit, <b>derive their authority from Section 24<\/b> \u2014 the power to dispense with any part of detailed audit and to apply such limited check as the CAG may determine. (The Regulations on Audit and Accounts, 2007 and the Manual of Standing Orders (Audit), by contrast, are traceable to Section 23.)\"\r\n  },\r\n  {\r\n    id: 132,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Which one of the following pairs is not correctly matched?\",\r\n    options: [\r\n      \"Rules relating to the maintenance of accounts \u2013 Central Government, after consultation with the CAG\",\r\n      \"Regulations relating to the scope and extent of audit \u2013 Comptroller and Auditor General\",\r\n      \"Dispensing with any part of detailed audit \u2013 Comptroller and Auditor General\",\r\n      \"Authorising an officer to exercise the powers of the CAG \u2013 Central Government, by general or special order\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Who Exercises Which Power under Chapter IV<\/b><br>The authority to <b>authorise an officer of his department to exercise any power exercisable by the CAG, by general or special order, is the CAG himself under Section 21<\/b> \u2014 not the Central Government \u2014 making the fourth pairing incorrect. The other three pairings are correct: rules relating to maintenance of accounts are made by the Central Government after consultation with the CAG (Section 22); regulations relating to the scope and extent of audit are made by the CAG (Section 23); and the power to dispense with any part of detailed audit vests in the CAG (Section 24).\"\r\n  },\r\n  {\r\n    id: 133,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"The Comptroller and Auditor General (Conditions of Service) Act, 1953 stands repealed by virtue of which one of the following provisions of the CAG's (DPC) Act, 1971?\",\r\n    options: [\r\n      \"Section 22\",\r\n      \"Section 23\",\r\n      \"Section 25\",\r\n      \"Section 26\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Section 25 \u2013 Repeal<\/b><br><b>Section 25<\/b> of the CAG's (DPC) Act, 1971 declares that 'the Comptroller and Auditor-General (Conditions of Service) Act, 1953 (21 of 1953), is hereby repealed.' Section 26, by contrast, is the 'removal of doubts' provision under which the Government of India (Audit and Accounts) Order, 1936 ceased to be in force.\"\r\n  },\r\n  {\r\n    id: 134,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"On the commencement of the CAG's (DPC) Act, 1971, the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947,\",\r\n    options: [\r\n      \"ceased to be in force, including as respects anything done or any action taken thereunder\",\r\n      \"ceased to be in force, except as respects anything done or any action taken thereunder\",\r\n      \"continued in force in relation to the Union territories\",\r\n      \"continued in force until superseded by regulations made by the CAG\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Section 26 \u2013 Removal of Doubts<\/b><br>Section 26 declares, for the removal of doubts, that on the commencement of the Act the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947, <b>shall cease to be in force EXCEPT as respects anything done or any action taken thereunder<\/b>. The saving clause protects past actions, so option (a), which omits it, misstates the provision.\"\r\n  },\r\n  {\r\n    id: 135,\r\n    chapter: 'CH 6: MISCELLANEOUS (SECTIONS 21\u201326)',\r\n    question: \"Consider the following statements regarding the CAG's (DPC) Amendment Act, 1976:\\n1. It repealed the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Ordinance, 1976.\\n2. Notwithstanding such repeal, anything done or any action taken under the Ordinance was saved.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Repeal and Saving in the 1976 Amendment Act<\/b><br>The CAG's (DPC) Amendment Act, 1976 contained a <b>'Repeal and saving'<\/b> provision under which the <b>Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Ordinance, 1976 was repealed<\/b> \u2705, and it was expressly provided that <b>notwithstanding such repeal, anything done or any action taken under the Ordinance shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended<\/b> \u2705. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 136,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In Arvind Gupta v. Union of India, the petitioner had challenged before the Supreme Court the\",\r\n    options: [\r\n      \"power of the CAG to conduct performance audit and the validity of the Regulations on Audit and Accounts, 2007 in that regard\",\r\n      \"power of the CAG to audit the accounts of bodies substantially financed by Government\",\r\n      \"appointment of the CAG by the President by warrant under his hand and seal\",\r\n      \"power of the CAG to make regulations relating to the maintenance of accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Arvind Gupta v. Union of India \u2014 The Challenge<\/b><br>In this case, the petitioner submitted that the <b>CAG has no power to give a performance audit report, and that the provisions in the Regulations on Audit and Accounts, 2007 framed under the CAG's (DPC) Act, 1971 empowering the CAG to conduct performance audit are violative of the Constitution<\/b>. The Supreme Court rejected this contention and dismissed the writ petition as wholly misconceived.\"\r\n  },\r\n  {\r\n    id: 137,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In Arvind Gupta v. Union of India, the Supreme Court held that the CAG's function to carry out examination into the economy, efficiency and effectiveness with which the Government has used its resources\",\r\n    options: [\r\n      \"requires a separate authorisation by Parliament in each case\",\r\n      \"is in-built in the CAG's (DPC) Act, 1971\",\r\n      \"can be exercised only in respect of Government companies and corporations\",\r\n      \"is confined to the audit of receipts payable into the Consolidated Fund\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Arvind Gupta v. Union of India \u2014 The Holding<\/b><br>The Supreme Court held that the <b>CAG's function to carry out examinations into the economy, efficiency and effectiveness with which the Government has used its resources is IN-BUILT in the 1971 Act<\/b>; performance audit reports prepared under the Regulations have to be viewed accordingly, and the Court found <b>no unconstitutionality in the Regulations<\/b>. The Court referred in particular to Section 16 (audit of receipts) and noted that the audit reports submitted by the CAG are, under Article 151, subject to scrutiny by Parliament or the State Legislature.\"\r\n  },\r\n  {\r\n    id: 138,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In Reghu Nath Kelkar v. Union of India, the High Court of Bombay observed that the timing, scope and extent of audit are matters which\",\r\n    options: [\r\n      \"fall within the jurisdiction of the Comptroller and Auditor General and are not matters on which the Court ought to tread\",\r\n      \"must be settled by the Public Accounts Committee\",\r\n      \"are governed by rules made by the Central Government\",\r\n      \"are to be decided by the Ministry whose accounts are to be audited\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Reghu Nath Kelkar v. Union of India \u2014 Judicial Restraint on Audit Discretion<\/b><br>In this case an allegation was made about the failure of the CAG to conduct a comprehensive audit. Considering the scope of Section 23 of the Act, the Bombay High Court observed that the <b>timing, scope and extent of audit are all matters which fall within the jurisdiction of the CAG, and this is certainly not a matter on which the Court ought to tread<\/b>. The Court found neither a constitutional nor a statutory dereliction of duty by the CAG, holding that it is undoubtedly for the CAG to consider whether, and if so to what extent, a specific audit should be undertaken.\"\r\n  },\r\n  {\r\n    id: 139,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Consider the following statements made in the course of the proceedings in Reghu Nath Kelkar v. Union of India:\\n1. Funds collected from the sterilization of liquidity by the Market Stabilization Scheme form part of the Consolidated Fund of India and are hence deemed to be audited by the CAG.\\n2. The accounts of the Reserve Bank of India fall within the audit jurisdiction of the CAG.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Reghu Nath Kelkar \u2014 Market Stabilization Scheme and the RBI<\/b><br>The Reserve Bank of India clarified that <b>funds collected from the sterilization of liquidity by the Market Stabilization Scheme form part of the Consolidated Fund of India and are hence deemed to be audited by the CAG<\/b> \u2705 (Statement 1). The CAG, however, clarified that no audit had been conducted in respect of the Currency and Gold Revaluation Account in the balance-sheet of the Reserve Bank of India, <b>since the accounts of the Reserve Bank of India do NOT fall within the audit jurisdiction of the CAG<\/b> \u2014 making Statement 2 incorrect.\"\r\n  },\r\n  {\r\n    id: 140,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"The dispute in National Dairy Development Board v. Comptroller and Auditor General of India arose because the petitioner challenged the authority of the CAG to\",\r\n    options: [\r\n      \"appoint the statutory auditor of the Board\",\r\n      \"invoke and exercise the powers relating to audit of a body receiving not less than rupees one crore, in respect of a Board governed by its own Act containing an overriding provision\",\r\n      \"conduct a performance audit of the Board's development programmes\",\r\n      \"dispense with a part of the detailed audit of the Board's accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>NDDB v. CAG \u2014 The Challenge<\/b><br>Before the Delhi High Court, the petitioner <b>challenged the authority of the CAG to invoke and exercise the powers under Section 14(2) of the 1971 Act to conduct audit of the accounts of the NDDB<\/b>, which is governed by its own Act \u2014 the NDDB Act, 1987 \u2014 that contains a provision giving it overriding effect over any other law. The Court considered the powers of the CAG to conduct audit under Sections 14, 15 and 19 and laid down a series of propositions.\"\r\n  },\r\n  {\r\n    id: 141,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In National Dairy Development Board v. Comptroller and Auditor General of India, the Delhi High Court held that the CAG's (DPC) Act, 1971 is\",\r\n    options: [\r\n      \"a General Act as distinguished from a Special Act\",\r\n      \"a Special Act as distinguished from a General Act\",\r\n      \"a temporary enactment subject to periodic renewal\",\r\n      \"subordinate to every law establishing a statutory corporation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>NDDB v. CAG \u2014 Proposition (i)<\/b><br>The first proposition laid down by the Delhi High Court was that the <b>CAG Act is a SPECIAL Act as distinguished from a General Act<\/b>. This characterisation was central to the Court's reasoning on how the CAG's audit powers interact with the overriding clause contained in the NDDB's own parent legislation.\"\r\n  },\r\n  {\r\n    id: 142,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Consider the following propositions laid down in National Dairy Development Board v. Comptroller and Auditor General of India:\\n1. The CAG's power to audit a substantially financed body can be curtailed, made conditional or even prohibited under any law applicable to that body or authority.\\n2. The provision permitting audit where the grant or loan is not less than rupees one crore is an independent provision which will apply once the conditions mentioned therein are satisfied, and the fact that the body or authority cannot be subjected to audit as a substantially financed body is irrelevant.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>NDDB v. CAG \u2014 Propositions (ii) and (iii)<\/b><br>The Court held that <b>the CAG's power to audit under Section 14(1) can be curtailed, made conditional or even prohibited under any law applicable to the body or authority<\/b> \u2705 (Statement 1), but that <b>Section 14(2) is an INDEPENDENT section which will apply once the conditions mentioned in that section are satisfied, and the fact that the body or authority cannot be subjected to audit under Section 14(1) is irrelevant<\/b> \u2705 (Statement 2). Both statements are correct \u2014 this is the crux of the decision.\"\r\n  },\r\n  {\r\n    id: 143,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Consider the following propositions laid down in National Dairy Development Board v. Comptroller and Auditor General of India:\\n1. The provision relating to specific purpose grants and loans confers power to undertake scrutiny of the accounts and records of the sanctioning authority to ensure that proper procedure was followed while sanctioning any grant or loan.\\n2. That provision and the provision permitting audit where the grant or loan is not less than rupees one crore are independent provisions, and neither can be read to override the other.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>NDDB v. CAG \u2014 Propositions (iv) and (v)<\/b><br>The Court held that <b>Section 15 confers power to undertake scrutiny of the accounts\/records of the sanctioning authority to ensure that proper procedure was followed while sanctioning any grant\/loan<\/b> \u2705 (Statement 1), and that <b>Section 15 and Section 14(2) are independent sections which come into operation when the pre-conditions mentioned therein are satisfied \u2014 Section 15 cannot be read to override Section 14(2) or vice versa<\/b> \u2705 (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 144,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In National Dairy Development Board v. Comptroller and Auditor General of India, the provisions relating to the audit of Government companies and corporations were held to be\",\r\n    options: [\r\n      \"clarificatory in nature, and not overriding the other audit provisions of the Act\",\r\n      \"exhaustive, so as to exclude the operation of every other audit provision of the Act\",\r\n      \"applicable only to companies and not to corporations\",\r\n      \"ultra vires the Constitution\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>NDDB v. CAG \u2014 Proposition (vi)<\/b><br>The Court held that <b>the provisions of Section 19 are CLARIFICATORY in nature; Section 19(2) does not override the provisions of Section 14(2) and other provisions of the CAG's (DPC) Act<\/b>. Section 19(2) protects the power and right given to the CAG to audit the accounts of corporations under the law made by Parliament by which they are established. This means that the <b>CAG can conduct audit under Sections 14(1), 14(2) or 15 in respect of any corporation where, under the respective legislation, annual financial audit is not undertaken by the CAG<\/b>.\"\r\n  },\r\n  {\r\n    id: 145,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In Arun Kumar Aggarwal v. Union of India, the Supreme Court considered the question whether\",\r\n    options: [\r\n      \"the CAG can conduct performance audit of Government schemes\",\r\n      \"a report of the CAG by itself can be accepted by the Court to grant relief or as a basis for initiating action\",\r\n      \"the CAG can audit a corporation established under a State enactment without the Governor's request\",\r\n      \"the reports of the CAG must be laid before Parliament within a prescribed period\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Arun Kumar Aggarwal v. Union of India \u2014 The Question<\/b><br>In this case the Supreme Court considered <b>whether a CAG Audit Report by itself can be accepted by the Court to grant relief or as a basis for initiating action<\/b>. The Court referred to the report of the CAG, the role of the Public Accounts Committee and the procedure followed in the House, only to indicate that the CAG report is always subject to scrutiny by Parliament and that the Government can always offer its view on the report.\"\r\n  },\r\n  {\r\n    id: 146,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Consider the following observations made by the Supreme Court in Arun Kumar Aggarwal v. Union of India:\\n1. The report of the CAG is always subject to parliamentary debates, and it is possible that the Public Accounts Committee may accept the Ministry's objection to the report or reject the report.\\n2. Since the report is from a constitutional functionary, it commands respect and cannot be brushed aside as such.\\n3. It is equally important to examine the comments which the respective Ministries have to offer on the CAG's report.\\n\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Arun Kumar Aggarwal \u2014 The Balanced View of the CAG's Report<\/b><br>The Supreme Court observed that the <b>CAG's report is always subject to parliamentary debates, and it is possible that the PAC may accept the Ministry's objection to the CAG report or reject the report of the CAG<\/b> \u2705; that the CAG is indisputably an independent constitutional functionary and, the report being from a constitutional functionary, <b>it commands respect and cannot be brushed aside as such<\/b> \u2705; but that <b>it is equally important to examine the comments which the respective Ministries have to offer on the CAG's report<\/b>, as the Ministry can always point out any mistake in the report or inappropriate appreciation of issues \u2705. All three are correct.\"\r\n  },\r\n  {\r\n    id: 147,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"In S. Subramaniam Balaji v. Government of Tamil Nadu, the petitioners had prayed that the Comptroller and Auditor General of India has a duty to\",\r\n    options: [\r\n      \"examine expenditures even before they are deployed\",\r\n      \"conduct a performance audit of every welfare scheme\",\r\n      \"submit his reports directly to Parliament\",\r\n      \"prosecute officers responsible for irregular expenditure\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>S. Subramaniam Balaji v. Government of Tamil Nadu \u2014 The Prayer<\/b><br>In this case, the petitioners prayed that the <b>CAG of India has a duty to examine expenditures even BEFORE they are deployed<\/b>. The Supreme Court did not accept this proposition, holding that the office of the CAG exercises effective control over Government accounts and expenditure incurred on schemes <b>only after implementation of the same<\/b> \u2014 and that, as a result, the duty of the CAG will arise only after the expenditure has been incurred.\"\r\n  },\r\n  {\r\n    id: 148,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Consider the following observations of the Supreme Court in S. Subramaniam Balaji v. Government of Tamil Nadu:\\n1. In addition to legislative control, the founding fathers of the Constitution thought it fit to keep a check on Government accounts and expenses through an agency outside the Legislature also.\\n2. The CAG examines the propriety, legality and validity of all expenses incurred by the Government.\\n3. The duty of the CAG will arise only after the expenditure has been incurred.\\n\\nWhich of the above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>S. Subramaniam Balaji \u2014 The Holding<\/b><br>The Court observed that <b>in addition to legislative control, the founding fathers of the Constitution thought it fit to keep a check on Government accounts and expenses through an agency outside the Legislature also<\/b>, Article 148 having created a constitutional functionary in the form of the CAG \u2705; that the <b>CAG examines the propriety, legality and validity of all expenses incurred by the Government<\/b> and exercises effective control over Government accounts \u2705; and that, since this control is exercised only after implementation of the schemes, <b>the duty of the CAG will arise only after the expenditure has been incurred<\/b> \u2705. All three are correct.\"\r\n  },\r\n  {\r\n    id: 149,\r\n    chapter: 'CH 7: IMPORTANT JUDGEMENTS',\r\n    question: \"Which one of the following pairs of a judicial decision and the proposition emerging from it is not correctly matched?\",\r\n    options: [\r\n      \"Arvind Gupta v. Union of India \u2013 Performance audit is in-built in the CAG's (DPC) Act, 1971\",\r\n      \"Reghu Nath Kelkar v. Union of India \u2013 The timing, scope and extent of audit fall within the jurisdiction of the CAG\",\r\n      \"Arun Kumar Aggarwal v. Union of India \u2013 A report of the CAG is conclusive and by itself a sufficient basis for the Court to grant relief\",\r\n      \"S. Subramaniam Balaji v. Government of Tamil Nadu \u2013 The duty of the CAG arises only after the expenditure has been incurred\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Distinguishing the Propositions<\/b><br>In <i>Arun Kumar Aggarwal<\/i>, the Supreme Court held precisely the <b>opposite<\/b> of what option (c) states: the CAG's report is <b>always subject to scrutiny and debate in Parliament<\/b>, the PAC may accept the Ministry's objection or reject the report, and the Court would not grant relief merely placing reliance on the CAG's report \u2014 though, coming from a constitutional functionary, it commands respect and cannot be brushed aside. The other three pairings correctly state the propositions emerging from those decisions.\"\r\n  },\r\n  {\r\n    id: 150,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"The Office Memorandum clarifying that Performance Audit falls within the scope of audit by the Comptroller and Auditor General of India was issued in June 2006 by the\",\r\n    options: [\r\n      \"Department of Personnel and Training, Ministry of Personnel, Public Grievances and Pensions\",\r\n      \"Budget Division, Department of Economic Affairs, Ministry of Finance\",\r\n      \"Department of Expenditure, Ministry of Finance\",\r\n      \"Cabinet Secretariat\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Office Memorandum dated 13th June, 2006<\/b><br>The Office Memorandum on the subject 'Performance Audit by Comptroller and Auditor General of India' (F.No. 6(5)-B(R)\/99, New Delhi, dated 13th June, 2006) was issued by the <b>Budget Division, Department of Economic Affairs, Ministry of Finance<\/b>, in response to a clarification sought as to whether performance audit falls within the scope of audit by the C&amp;AG under the CAG's (DPC) Act, 1971.\"\r\n  },\r\n  {\r\n    id: 151,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"The Office Memorandum of June 2006 traced the authority of the Comptroller and Auditor General to conduct performance audit to his power to\",\r\n    options: [\r\n      \"make regulations for carrying into effect the provisions of the Act in so far as they relate to the scope and extent of audit\",\r\n      \"dispense with any part of detailed audit\",\r\n      \"delegate his powers to officers of his department\",\r\n      \"call for information from the person in charge of any office or department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Basis of the Clarification \u2013 Section 23<\/b><br>The Office Memorandum noted that <b>under Section 23 of the DPC Act, 1971, the CAG has the powers to make regulations for carrying into effect the provisions of the Act in so far as they relate to the scope and extent of audit<\/b>, and that in pursuance of these provisions the C&amp;AG has been conducting <b>performance audits in addition to financial audits and compliance audits<\/b>, based on guidelines\/principles\/regulations framed for the purpose.\"\r\n  },\r\n  {\r\n    id: 152,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"As clarified by the Government of India, performance audit is concerned with the audit of\",\r\n    options: [\r\n      \"the regularity and propriety of sanctions issued by the competent authority\",\r\n      \"economy, efficiency and effectiveness in the receipt and application of public funds\",\r\n      \"the completeness and accuracy of the accounts compiled by the CAG\",\r\n      \"the assessment, collection and proper allocation of revenue alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Meaning of Performance Audit<\/b><br>The Office Memorandum clarified that <b>performance audit, which is concerned with the audit of ECONOMY, EFFICIENCY AND EFFECTIVENESS in the receipt and application of public funds, is deemed to be within the scope of audit by the Comptroller and Auditor General of India<\/b>, for which <b>Performance Auditing Guidelines drawn up by the CAG already exist<\/b>.\"\r\n  },\r\n  {\r\n    id: 153,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"Consider the following statements contained in the Government of India's Office Memorandum of June 2006 on performance audit:\\n1. All Ministries and Departments are expected to facilitate the conduct of audits, including performance audit, by providing access to all the documents required by the C&AG in connection with such audits.\\n2. The respective subordinate offices and other entities that come under the purview of the C&AG audit may also be advised accordingly.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Obligations Cast on Ministries and Departments<\/b><br>The Office Memorandum states that <b>all the Ministries\/Departments are accordingly expected to facilitate the conduct of audits including performance audit by providing access to all the documents required by the C&amp;AG in connection with such audits<\/b> \u2705 (Statement 1), and that <b>the respective subordinate offices and other entities that come under the purview of the C&amp;AG audit may also be advised accordingly<\/b> \u2705 (Statement 2). Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 154,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"The Office Memorandum of June 2006 invited the attention of Ministries to an earlier Office Memorandum of the Ministry of Finance dated 23rd September, 1978, which clarified the procedure in respect of\",\r\n    options: [\r\n      \"submission of official documents for audit without any apprehension, and with due care with respect to the custody and handling of classified files in accordance with standing instructions\",\r\n      \"the manner in which utilisation certificates for grants-in-aid are to be furnished\",\r\n      \"the periodicity of inspection of treasuries by audit offices\",\r\n      \"the laying of the reports of the CAG before Parliament\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Reference to the Office Memorandum of 23rd September, 1978<\/b><br>The 2006 Office Memorandum invited the attention of all Ministries to <b>O.M. F.No. 1(43)-B\/78 dated 23rd September, 1978 issued from the Ministry of Finance, clarifying the procedure in respect of submission of official documents for audit without any apprehension, and with due care with respect to the custody and handling of classified files in accordance with standing instructions<\/b>.\"\r\n  },\r\n  {\r\n    id: 155,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"Consider the following statements:\\n1. All audit reports of the C&AG are placed before the Parliament and State Legislatures, as the case may be, as constitutionally mandated.\\n2. The C&AG has been conducting performance audits in addition to financial audits and compliance audits.\\n\\nWhich of the above statements is\/are correct?\",\r\n    options: [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Reasoning in the 2006 Office Memorandum<\/b><br>The Office Memorandum records that, in pursuance of his regulation-making power relating to the scope and extent of audit, <b>the C&amp;AG has been conducting performance audits in addition to financial audits and compliance audits<\/b> based on guidelines\/principles\/regulations framed for the purpose \u2705 (Statement 2), and that <b>all audit reports of the C&amp;AG are placed before the Parliament and State Legislatures, as the case may be, as constitutionally mandated<\/b> \u2705 (Statement 1) \u2014 the latter being the safeguard under Article 151. Both statements are correct.\"\r\n  },\r\n  {\r\n    id: 156,\r\n    chapter: 'CH 8: INSTRUCTIONS OF THE GOVERNMENT OF INDIA',\r\n    question: \"Which one of the following statements regarding the mandate of the Comptroller and Auditor General in respect of performance audit is not correct?\",\r\n    options: [\r\n      \"The Government of India has clarified that performance audit is deemed to be within the scope of audit by the C&AG.\",\r\n      \"Performance Auditing Guidelines drawn up by the C&AG already exist.\",\r\n      \"The Supreme Court has held that performance audit is in-built in the CAG's (DPC) Act, 1971.\",\r\n      \"Performance audit can be undertaken only with the prior approval of the Ministry or Department concerned.\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>No Requirement of Prior Approval of the Auditee<\/b><br>Performance audit requires <b>no prior approval of the Ministry or Department concerned<\/b> \u2014 on the contrary, all Ministries\/Departments are expected to <b>facilitate<\/b> the conduct of such audits by providing access to all documents required by the C&amp;AG, making option (d) incorrect. The other statements are correct: the Ministry of Finance's Office Memorandum of 13th June 2006 clarified that performance audit is deemed to be within the scope of C&amp;AG audit and that Performance Auditing Guidelines drawn up by the C&amp;AG already exist; and the Supreme Court in <i>Arvind Gupta v. Union of India<\/i> held that the CAG's function of examining economy, efficiency and effectiveness is in-built in the 1971 Act.\"\r\n  }\r\n];\r\n\r\n\/\/ export default allQuestions; \/\/ uncomment if using as an ES module\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ STATE\r\n\/\/ ==========================================\r\nlet initDone = false;\r\nlet currentMode = 'all';\r\nlet currentFilter = null;\r\nlet filteredQuestions = [...allQuestions];\r\nlet currentQuestionIndex = 0;\r\nlet selectedOption = null;\r\nlet answerChecked = false;\r\nlet sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\nlet sessionStartTs = Date.now();\r\nlet sessionAnswers = {};\r\nlet progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n\r\nconst $id = (x) => document.getElementById(x);\r\nconst CHAPTERS = [...new Set(allQuestions.map(q => q.chapter))];\r\n\/\/ Case-insensitive helpers: work for \"Ch 1:\", \"CH 1:\", \"ch 1:\" alike.\r\nconst chShort = (c) => c.replace(\/^CH\\s*(\\d+):.*$\/i, 'CH $1').replace('ANNEXURE\/Appendices', 'Annexures');\r\nconst chFull = (c) => { const m = c.match(\/^CH\\s*\\d+:\\s*(.+)$\/i); return m ? m[1] : c; };\r\n\/\/ One label, printed once (avoids the \"name: name\" doubling bug).\r\nconst chLabel = (c) => \/^CH\\s*\\d+:\/i.test(c) ? (chShort(c) + ': ' + chFull(c)) : c;\r\n\r\n\/\/ ==========================================\r\n\/\/ PERSISTENCE (localStorage)\r\n\/\/ ==========================================\r\nfunction loadProgress() {\r\n    try {\r\n        const saved = localStorage.getItem('quiz_progress_' + quizConfig.quizId);\r\n        if (saved) {\r\n            const p = JSON.parse(saved);\r\n            progress = Object.assign(progress, p);\r\n            if (!progress.questionStats) progress.questionStats = {};\r\n            if (!Array.isArray(progress.weakAreas)) progress.weakAreas = [];\r\n            if (!Array.isArray(progress.attemptLog)) progress.attemptLog = [];\r\n        }\r\n    } catch (e) { console.warn('Progress load failed', e); }\r\n}\r\nfunction saveProgress() {\r\n    try {\r\n        if (progress.attemptLog.length > 500) progress.attemptLog = progress.attemptLog.slice(-500);\r\n        localStorage.setItem('quiz_progress_' + quizConfig.quizId, JSON.stringify(progress));\r\n    } catch (e) { console.warn('Progress save failed', e); }\r\n}\r\nfunction getQStat(qid) {\r\n    if (!progress.questionStats[qid]) progress.questionStats[qid] = { correct: 0, incorrect: 0, lastAttempt: null, lastCorrect: null };\r\n    return progress.questionStats[qid];\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TOAST\r\n\/\/ ==========================================\r\nlet toastTimer = null;\r\nfunction showToast(msg, type) {\r\n    const t = $id('warningToast');\r\n    $id('toastMessage').textContent = msg;\r\n    t.classList.toggle('success', type === 'success');\r\n    t.classList.add('show');\r\n    clearTimeout(toastTimer);\r\n    toastTimer = setTimeout(() => t.classList.remove('show'), 2600);\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB NAVIGATION\r\n\/\/ ==========================================\r\nfunction switchView(view) {\r\n    document.querySelectorAll('.cwq-portal .gp-tab').forEach(b => b.classList.toggle('active', b.dataset.view === view));\r\n    document.querySelectorAll('.cwq-portal .gp-view').forEach(v => v.classList.toggle('active', v.id === 'view-' + view));\r\n    if (view === 'performance') renderAI();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ MODE \/ FILTERS\r\n\/\/ ==========================================\r\nfunction setMode(mode, filter) {\r\n    currentMode = mode;\r\n    currentFilter = filter || null;\r\n    document.querySelectorAll('.cwq-portal .mode-tab').forEach(t => t.classList.toggle('active', t.dataset.mode === mode));\r\n    $id('chapterFilterCard').style.display = (mode === 'chapter') ? '' : 'none';\r\n    $id('weakAreasCard').style.display = (mode === 'weak') ? '' : 'none';\r\n    applyFilters();\r\n    progress.lastMode = mode; progress.lastFilter = currentFilter; saveProgress();\r\n}\r\nfunction applyFilters() {\r\n    if (currentMode === 'all') filteredQuestions = [...allQuestions];\r\n    else if (currentMode === 'chapter') filteredQuestions = currentFilter ? allQuestions.filter(q => q.chapter === currentFilter) : [...allQuestions];\r\n    else if (currentMode === 'weak') {\r\n        filteredQuestions = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n        if (!filteredQuestions.length) { showToast('No weak areas yet \u2014 great going!', 'success'); filteredQuestions = [...allQuestions]; setMode('all'); return; }\r\n    }\r\n    currentQuestionIndex = 0;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionStartTs = Date.now();\r\n    sessionAnswers = {};\r\n    renderFilters(); renderGrid(); loadQuestion(); updateStats();\r\n}\r\nfunction renderFilters() {\r\n    $id('chapterList').innerHTML = CHAPTERS.map(c => {\r\n        const n = allQuestions.filter(q => q.chapter === c).length;\r\n        return '<div class=\"filter-item' + (currentMode === 'chapter' && currentFilter === c ? ' active' : '') + '\" data-chapter=\"' + encodeURIComponent(c) + '\" title=\"' + c + '\"><span class=\"filter-text\">' + chLabel(c) + '<\/span><span class=\"filter-count\">' + n + '<\/span><\/div>';\r\n    }).join('');\r\n    renderWeakList();\r\n}\r\nfunction renderWeakList() {\r\n    const list = $id('weakQuestionList');\r\n    const weak = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n    list.innerHTML = weak.length ? weak.map(q => {\r\n        const s = getQStat(q.id);\r\n        return '<div class=\"weak-question-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 60) + '\u2026<\/span><span class=\"wrong-count\">' + s.incorrect + '\u2717<\/span><\/div>';\r\n    }).join('') : '<p style=\"font-size:12.5px;color:var(--mut);text-align:center;padding:14px 4px;\">No weak areas. Keep practising!<\/p>';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ QUESTION RENDERING\r\n\/\/ ==========================================\r\nfunction loadQuestion() {\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    if (!q) {\r\n        $id('questionText').innerHTML = '<b>No questions loaded yet.<\/b> Paste your question bank into the <code>allQuestions<\/code> array in this file (format documented at the array) and reload.';\r\n        $id('optionsList').innerHTML = '';\r\n        $id('questionNumber').textContent = 'Question 0 of 0';\r\n        return;\r\n    }\r\n    selectedOption = null; answerChecked = false;\r\n    $id('questionNumber').textContent = 'Question ' + (currentQuestionIndex + 1) + ' of ' + filteredQuestions.length;\r\n    $id('currentQuestionChapter').textContent = chLabel(q.chapter);\r\n    $id('weakBadge').style.display = progress.weakAreas.includes(q.id) ? '' : 'none';\r\n    $id('questionText').innerHTML = formatQuestion(q);\r\n    $id('explanationBox').classList.remove('show');\r\n    renderOptions(q);\r\n    renderMastery(q);\r\n    const prior = sessionAnswers[q.id];\r\n    if (prior !== undefined) revealAnswer(q, prior, true);\r\n    $id('prevBtn').disabled = currentQuestionIndex === 0;\r\n    $id('nextBtn').disabled = currentQuestionIndex === filteredQuestions.length - 1;\r\n    $id('checkBtn').disabled = prior !== undefined;\r\n    renderGrid();\r\n    progress.lastQuestionId = q.id; saveProgress();\r\n    if (initDone && window.innerWidth <= 900) {\r\n        const p = document.querySelector('.cwq-portal .question-panel');\r\n        if (p) p.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n    }\r\n}\r\n\/\/ UPSC exam-paper formatting: numbered statements get their own spaced rows,\r\n\/\/ the \"Select the correct answer \/ Which of the above\" lead sits on its own line.\r\n\/\/ Splits on BOTH \"\\n\" and \"<br>\" so either style works in pasted data.\r\n\r\nfunction formatQuestion(q) {\r\n    const parts = q.question.split(\/<br\\s*\\\/?>|\\n\/i);\r\n    let html = '<span class=\"q-stem\"><b>Q.<\/b> ' + (parts[0] || '') + '<\/span>';\r\n\r\n    let i = 1;\r\n    while (i < parts.length) {\r\n        const seg = parts[i].trim();\r\n        if (!seg) { i++; continue; }\r\n\r\n        \/\/ Detect \"List-I\" and render a side-by-side match-the-following block\r\n        if (\/^list[\\s-]*i\\b\/i.test(seg)) {\r\n            i++; \/\/ skip \"List-I\" label\r\n            const listI = [];\r\n            while (i < parts.length) {\r\n                const s2 = parts[i].trim();\r\n                if (!s2) { i++; continue; }\r\n                const m = s2.match(\/^([A-Za-z])\\.\\s*(.*)$\/s);\r\n                if (m) { listI.push({ n: m[1], t: m[2] }); i++; } else break;\r\n            }\r\n            const listII = [];\r\n            if (i < parts.length && \/^list[\\s-]*ii\\b\/i.test(parts[i].trim())) {\r\n                i++; \/\/ skip \"List-II\" label\r\n                while (i < parts.length) {\r\n                    const s3 = parts[i].trim();\r\n                    if (!s3) { i++; continue; }\r\n                    const m2 = s3.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n                    if (m2) { listII.push({ n: m2[1], t: m2[2] }); i++; } else break;\r\n                }\r\n            }\r\n            html += '<div class=\"match-columns\">' +\r\n                '<div><div class=\"match-col-head\">List-I<\/div>' +\r\n                listI.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div>' +\r\n                '<div><div class=\"match-col-head\">List-II<\/div>' +\r\n                listII.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div><\/div>';\r\n            continue;\r\n        }\r\n\r\n        const m = seg.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n        if (m) { html += '<span class=\"q-stmt\"><span class=\"sn\">' + m[1] + '.<\/span><span>' + m[2] + '<\/span><\/span>'; i++; continue; }\r\n        if (\/^(select the correct|which of the (above|following|statements)|choose the correct|consider the following|statement)\/i.test(seg)) {\r\n            html += '<span class=\"q-lead\">' + seg + '<\/span>'; i++; continue;\r\n        }\r\n        html += '<span class=\"q-lead\" style=\"font-style:normal\">' + seg + '<\/span>';\r\n        i++;\r\n    }\r\n    return html;\r\n}\r\nfunction renderOptions(q) {\r\n    $id('optionsList').innerHTML = q.options.map((opt, i) =>\r\n        '<div class=\"option-item\" data-opt=\"' + i + '\"><span class=\"option-letter\">(' + String.fromCharCode(97 + i) + ')<\/span><span class=\"option-text\">' + opt + '<\/span><i class=\"option-icon\" style=\"margin-top:4px\"><\/i><\/div>'\r\n    ).join('');\r\n}\r\nfunction renderMastery(q) {\r\n    const s = getQStat(q.id);\r\n    const mi = $id('masteryIndicator');\r\n    if (s.correct + s.incorrect === 0) { mi.classList.remove('show'); return; }\r\n    mi.classList.add('show');\r\n    const stars = $id('masteryStars').querySelectorAll('i');\r\n    stars.forEach((st, i) => st.classList.toggle('filled', i < Math.min(s.correct, 5)));\r\n}\r\nfunction checkAnswer() {\r\n    if (answerChecked || selectedOption === null) { if (selectedOption === null) showToast('Select an option first'); return; }\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    const isCorrect = selectedOption === q.correct;\r\n    sessionAnswers[q.id] = selectedOption;\r\n    sessionStats.attempted++; isCorrect ? sessionStats.correct++ : sessionStats.incorrect++;\r\n    updateQuestionStats(q, isCorrect);\r\n    revealAnswer(q, selectedOption, false);\r\n    updateStats(); renderGrid(); renderWeakList(); updateHeader();\r\n}\r\nfunction revealAnswer(q, chosen, restoring) {\r\n    answerChecked = true;\r\n    const items = $id('optionsList').querySelectorAll('.option-item');\r\n    items.forEach((it, i) => {\r\n        it.classList.add('disabled');\r\n        if (i === q.correct) { it.classList.add('correct'); const oi = it.querySelector('.option-icon'); oi.textContent = '\\u2713'; oi.style.fontStyle = 'normal'; }\r\n        else if (i === chosen) { it.classList.add('incorrect'); const oj = it.querySelector('.option-icon'); oj.textContent = '\\u2717'; oj.style.fontStyle = 'normal'; }\r\n    });\r\n    $id('explanationText').innerHTML = q.explanation;\r\n    $id('explanationBox').classList.add('show');\r\n    $id('checkBtn').disabled = true;\r\n    renderMastery(q);\r\n    if (!restoring) showToast(chosen === q.correct ? 'Correct! Well done.' : 'Incorrect \u2014 read the explanation.', chosen === q.correct ? 'success' : '');\r\n}\r\nfunction updateQuestionStats(q, isCorrect) {\r\n    const s = getQStat(q.id);\r\n    isCorrect ? s.correct++ : s.incorrect++;\r\n    s.lastAttempt = Date.now(); s.lastCorrect = isCorrect;\r\n    progress.attemptLog.push({ qid: q.id, correct: isCorrect, ts: Date.now() });\r\n    const isWeak = progress.weakAreas.includes(q.id);\r\n    if (!isCorrect && s.incorrect >= quizConfig.weakThreshold && !isWeak) progress.weakAreas.push(q.id);\r\n    if (isCorrect && isWeak && s.correct >= quizConfig.masteryThreshold) progress.weakAreas = progress.weakAreas.filter(id => id !== q.id);\r\n    saveProgress();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ GRID + STATS\r\n\/\/ ==========================================\r\nfunction renderGrid() {\r\n    $id('questionGrid').innerHTML = filteredQuestions.map((q, i) => {\r\n        let cls = 'unattempted';\r\n        const ans = sessionAnswers[q.id];\r\n        if (ans !== undefined) cls = (ans === q.correct) ? 'correct-answered' : 'incorrect-answered';\r\n        else { const s = progress.questionStats[q.id]; if (s && (s.correct + s.incorrect) > 0) cls = 'attempted'; }\r\n        if (i === currentQuestionIndex) cls = 'current';\r\n        const weak = progress.weakAreas.includes(q.id) ? ' weak-marked' : '';\r\n        return '<div class=\"grid-item ' + cls + weak + '\" data-idx=\"' + i + '\" title=\"Q' + q.id + '\">' + (i + 1) + '<\/div>';\r\n    }).join('');\r\n}\r\nfunction masteredCount() { return allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && s.correct >= quizConfig.masteryThreshold; }).length; }\r\nfunction updateStats() {\r\n    $id('totalQuestions').textContent = filteredQuestions.length;\r\n    $id('attemptedCount').textContent = sessionStats.attempted;\r\n    $id('correctCount').textContent = sessionStats.correct;\r\n    $id('incorrectCount').textContent = sessionStats.incorrect;\r\n    const mastered = masteredCount();\r\n    const pct = allQuestions.length ? Math.round(mastered \/ allQuestions.length * 100) : 0;\r\n    $id('progressPercentage').textContent = pct + '%';\r\n    $id('progressRingFill').style.strokeDashoffset = 264 - (264 * pct \/ 100);\r\n    $id('totalCorrectProgress').textContent = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    $id('totalWeakProgress').textContent = progress.weakAreas.length;\r\n    $id('allCount').textContent = allQuestions.length;\r\n    $id('weakModeCount').textContent = progress.weakAreas.length;\r\n}\r\nfunction updateHeader() {\r\n    $id('hdrTotalQ').textContent = allQuestions.length;\r\n    $id('hdrChapters').textContent = CHAPTERS.length;\r\n    const pct = allQuestions.length ? Math.round(masteredCount() \/ allQuestions.length * 100) : 0;\r\n    $id('hdrMastered').textContent = pct + '%';\r\n    const w = progress.weakAreas.length;\r\n    $id('weakBadgeHeader').style.display = w ? '' : 'none';\r\n    $id('weakCountHeader').textContent = w;\r\n    const r = computeReadiness();\r\n    $id('hdrReadiness').textContent = r.attempted ? r.score + '%' : '\u2014';\r\n    $id('perfPill').style.display = w >= 5 ? '' : 'none';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ SUBMIT \/ RESULT \/ RESETS\r\n\/\/ ==========================================\r\nfunction submitExam() {\r\n    if (!sessionStats.attempted) { showToast('Attempt at least one question first'); return; }\r\n    const pct = Math.round(sessionStats.correct \/ sessionStats.attempted * 100);\r\n    $id('resultCorrect').textContent = sessionStats.correct;\r\n    $id('resultIncorrect').textContent = sessionStats.incorrect;\r\n    $id('resultScore').textContent = pct + '%';\r\n    $id('resultIcon').textContent = pct >= 80 ? '\ud83c\udfc6' : pct >= 60 ? '\ud83c\udf89' : pct >= 40 ? '\ud83d\udcd6' : '\ud83d\udcaa';\r\n    $id('resultTitle').textContent = pct >= 80 ? 'Outstanding!' : pct >= 60 ? 'Great Job!' : pct >= 40 ? 'Keep Practising!' : 'Needs Revision';\r\n    $id('resultMessage').textContent = 'You attempted ' + sessionStats.attempted + ' of ' + filteredQuestions.length + ' questions in this session.';\r\n    $id('practiceWeakBtn').style.display = progress.weakAreas.length ? '' : 'none';\r\n    $id('resultModal').classList.add('show');\r\n}\r\nfunction reviewAnswers() { $id('resultModal').classList.remove('show'); currentQuestionIndex = 0; loadQuestion(); }\r\nfunction retryQuiz() { $id('resultModal').classList.remove('show'); sessionStats = { attempted: 0, correct: 0, incorrect: 0 }; sessionAnswers = {}; currentQuestionIndex = 0; loadQuestion(); updateStats(); }\r\n\/\/ SESSION RESET (Practice tab): clears ONLY this session's answers\/score.\r\n\/\/ Lifetime performance (mastery, weak areas, attempt history) is preserved.\r\nfunction resetSession() {\r\n    if (!confirm('Reset this session? Only the current answers and session score are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    currentQuestionIndex = 0;\r\n    loadQuestion(); updateStats(); renderGrid();\r\n    showToast('Session reset \u2014 performance data kept', 'success');\r\n}\r\n\/\/ PERFORMANCE RESET (My Performance tab): wipes lifetime data after confirm.\r\nfunction resetPerformance() {\r\n    if (!confirm('Permanently erase ALL lifetime performance for this quiz?\\n\\nThis clears mastery stars, weak areas, accuracy history and the readiness score. This cannot be undone.')) return;\r\n    progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n    saveProgress();\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    setMode('all');\r\n    updateHeader();\r\n    renderAI();\r\n    showToast('Lifetime performance erased', 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB 2 \u2014 AI COACH ENGINE (rule-based, client-side)\r\n\/\/ Chapter weight = chapter's share of the question bank\r\n\/\/ ==========================================\r\nfunction chapterCounts() {\r\n    const map = {};\r\n    allQuestions.forEach(q => { map[q.chapter] = (map[q.chapter] || 0) + 1; });\r\n    return Object.entries(map).sort((a, b) => b[1] - a[1]);\r\n}\r\nfunction chapterStats() {\r\n    const total = allQuestions.length;\r\n    return chapterCounts().map(([c, n]) => {\r\n        const qs = allQuestions.filter(q => q.chapter === c);\r\n        let attempted = 0, correct = 0, incorrect = 0, scoreSum = 0;\r\n        qs.forEach(q => {\r\n            const s = progress.questionStats[q.id];\r\n            if (s && (s.correct + s.incorrect) > 0) { attempted++; correct += s.correct; incorrect += s.incorrect; }\r\n            scoreSum += s ? Math.min(s.correct \/ quizConfig.masteryThreshold, 1) : 0;\r\n        });\r\n        const acc = (correct + incorrect) ? correct \/ (correct + incorrect) : null;\r\n        const weight = n \/ total;\r\n        const coverage = attempted \/ n;\r\n        const mastery = scoreSum \/ n;\r\n        const priority = weight * (acc === null ? 0.85 : (1 - acc)) * (0.5 + 0.5 * (1 - coverage));\r\n        return { chapter: c, count: n, weight, attempted, coverage, acc, mastery, priority };\r\n    });\r\n}\r\nfunction computeReadiness() {\r\n    const stats = chapterStats();\r\n    const score = Math.round(stats.reduce((a, s) => a + s.weight * s.mastery, 0) * 100);\r\n    const attempted = Object.values(progress.questionStats).some(s => (s.correct + s.incorrect) > 0);\r\n    return { score, attempted, stats };\r\n}\r\nfunction renderAI() {\r\n    if (!allQuestions.length) {\r\n        $id('aiEmptyState').style.display = '';\r\n        $id('aiContent').style.display = 'none';\r\n        return;\r\n    }\r\n    const { score, attempted, stats } = computeReadiness();\r\n    $id('aiEmptyState').style.display = attempted ? 'none' : '';\r\n    $id('aiContent').style.display = attempted ? '' : 'none';\r\n    if (!attempted) return;\r\n\r\n    \/\/ Readiness ring\r\n    $id('aiScore').textContent = score;\r\n    $id('aiRingFill').style.strokeDashoffset = 402 - (402 * score \/ 100);\r\n    const verdict = score >= 80 ? '<b>Exam-ready.<\/b> Maintain with the revision queue and weak-area drills.'\r\n        : score >= 60 ? '<b>Strong base.<\/b> Close the gaps in your top-weight chapters to cross 80.'\r\n        : score >= 35 ? '<b>Building up.<\/b> Focus on the priority chapters below \u2014 they move your score fastest.'\r\n        : '<b>Early stage.<\/b> Start with the highest-weight chapters; every mastered question compounds.';\r\n    $id('aiVerdict').innerHTML = verdict + '<br><span style=\"font-size:11.8px;opacity:.8\">Score = \u03a3 (chapter weight \u00d7 your mastery), computed across ' + CHAPTERS.length + ' chapters of the bank.<\/span>';\r\n\r\n    \/\/ KPIs\r\n    const totalAttempted = allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && (s.correct + s.incorrect) > 0; }).length;\r\n    const allC = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    const allI = Object.values(progress.questionStats).reduce((a, s) => a + s.incorrect, 0);\r\n    const accAll = (allC + allI) ? Math.round(allC \/ (allC + allI) * 100) : 0;\r\n    const recent = progress.attemptLog.slice(-20);\r\n    const accRecent = recent.length ? Math.round(recent.filter(a => a.correct).length \/ recent.length * 100) : 0;\r\n    const trendArrow = recent.length >= 5 ? (accRecent > accAll ? ' <span style=\"color:var(--green)\">\\u2197<\/span>' : accRecent < accAll ? ' <span style=\"color:var(--red)\">\\u2198<\/span>' : '') : '';\r\n    $id('aiKpis').innerHTML =\r\n        '<div class=\"ai-kpi\"><div class=\"n\">' + totalAttempted + '\/' + allQuestions.length + '<\/div><div class=\"l\">Coverage<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accAll >= 70 ? 'g' : accAll >= 45 ? 'a' : 'r') + '\">' + accAll + '%<\/div><div class=\"l\">Lifetime Accuracy<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accRecent >= 70 ? 'g' : accRecent >= 45 ? 'a' : 'r') + '\">' + accRecent + '%' + trendArrow + '<\/div><div class=\"l\">Last 20 Attempts<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n g\">' + masteredCount() + '<\/div><div class=\"l\">Mastered (' + quizConfig.masteryThreshold + '\u2605)<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n r\">' + progress.weakAreas.length + '<\/div><div class=\"l\">Weak Questions<\/div><\/div>';\r\n\r\n    \/\/ Smart study plan\r\n    const byPriority = [...stats].sort((a, b) => b.priority - a.priority);\r\n    const recos = [];\r\n    byPriority.slice(0, 3).forEach(s => {\r\n        if (s.acc === null) recos.push({ ic: 'warm', icon: '\ud83e\udded', txt: '<b>' + chShort(s.chapter) + '<\/b> carries <b>' + Math.round(s.weight * 100) + '%<\/b> of the bank but you haven\\u2019t attempted it yet \u2014 begin here.', ch: s.chapter });\r\n        else if (s.acc < 0.6) recos.push({ ic: 'hot', icon: '\ud83d\udd25', txt: '<b>' + chShort(s.chapter) + '<\/b>: chapter weight <b>' + Math.round(s.weight * 100) + '%<\/b>, your accuracy only <b>' + Math.round(s.acc * 100) + '%<\/b> \u2014 highest payoff zone right now.', ch: s.chapter });\r\n        else if (s.coverage < 0.6) recos.push({ ic: 'cool', icon: '\ud83d\udd0d', txt: '<b>' + chShort(s.chapter) + '<\/b>: accuracy is fine (' + Math.round(s.acc * 100) + '%) but you\\u2019ve only covered <b>' + Math.round(s.coverage * 100) + '%<\/b> of its questions \u2014 finish the set.', ch: s.chapter });\r\n    });\r\n    if (progress.weakAreas.length >= 3) recos.push({ ic: 'hot', icon: '\u26a0\ufe0f', txt: 'You have <b>' + progress.weakAreas.length + ' weak questions<\/b> flagged. One focused Weak-Areas session will clear the backlog.', weak: true });\r\n    const due = revisionDue();\r\n    if (due.length) recos.push({ ic: 'warm', icon: '\ud83d\udd01', txt: '<b>' + due.length + ' mastered questions<\/b> haven\\u2019t been touched in over ' + quizConfig.revisionGapDays + ' days \u2014 revise before they fade.' });\r\n    const best = [...stats].filter(s => s.acc !== null).sort((a, b) => b.acc - a.acc)[0];\r\n    if (best && best.acc >= 0.75) recos.push({ ic: 'good', icon: '\ud83c\udfc5', txt: 'Strongest area: <b>' + chShort(best.chapter) + '<\/b> at <b>' + Math.round(best.acc * 100) + '%<\/b> accuracy \u2014 bank these marks on exam day.' });\r\n    $id('aiRecoList').innerHTML = recos.map(r =>\r\n        '<div class=\"ai-reco\"><span class=\"ic ' + r.ic + '\">' + r.icon + '<\/span><p>' + r.txt + '<\/p>' +\r\n        (r.ch ? '<button class=\"go\" data-practice-ch=\"' + encodeURIComponent(r.ch) + '\">Practice \\u2192<\/button>' : r.weak ? '<button class=\"go\" data-practice-weak=\"1\">Start \\u2192<\/button>' : '') + '<\/div>'\r\n    ).join('');\r\n\r\n    \/\/ Performance table\r\n    $id('perfTableBody').innerHTML = byPriority.map(s => {\r\n        const accPct = s.acc === null ? null : Math.round(s.acc * 100);\r\n        const tag = s.acc === null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : accPct < 45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n            : accPct < 65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n            : accPct < 85 ? '<span class=\"tag ok\">On track<\/span>'\r\n            : '<span class=\"tag good\">Strong<\/span>';\r\n        const accBar = s.acc === null ? '\u2014' : '<div class=\"mini-track\"><div class=\"mini-fill\" style=\"width:' + accPct + '%;background:' + (accPct < 45 ? 'var(--red)' : accPct < 65 ? 'var(--amber)' : 'var(--green)') + '\"><\/div><\/div><span style=\"font-size:11.5px\">' + accPct + '%<\/span>';\r\n        return '<tr><td title=\"' + s.chapter + '\">' + chLabel(s.chapter) + '<\/td><td><b>' + Math.round(s.weight * 100) + '%<\/b> <span style=\"color:var(--faint);font-size:11.2px\">(' + s.count + ' Qs)<\/span><\/td><td>' + s.attempted + '\/' + s.count + '<\/td><td>' + accBar + '<\/td><td>' + tag + '<\/td><td><button class=\"mini-go\" data-practice-ch=\"' + encodeURIComponent(s.chapter) + '\">Practice<\/button><\/td><\/tr>';\r\n    }).join('');\r\n\r\n    \/\/ Revision queue\r\n    $id('revisionQueue').innerHTML = due.length ? due.slice(0, 8).map(({ q, days }) =>\r\n        '<div class=\"rev-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 55) + '\u2026<\/span><span class=\"days\">' + days + 'd ago<\/span><\/div>'\r\n    ).join('') : '<div class=\"ai-empty\" style=\"padding:18px\"><p style=\"font-size:13.3px\">Nothing due for revision. Mastered questions reappear here after ' + quizConfig.revisionGapDays + ' days.<\/p><\/div>';\r\n\r\n    \/\/ Mastery distribution\r\n    const buckets = [0, 0, 0, 0]; \/\/ untouched, learning, close, mastered\r\n    allQuestions.forEach(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (!s || (s.correct + s.incorrect) === 0) buckets[0]++;\r\n        else if (s.correct >= quizConfig.masteryThreshold) buckets[3]++;\r\n        else if (s.correct >= 2) buckets[2]++;\r\n        else buckets[1]++;\r\n    });\r\n    const labels = ['Untouched', 'Learning (0\u20131\u2605)', 'Almost there (2\u2605)', 'Mastered (' + quizConfig.masteryThreshold + '\u2605+)'];\r\n    const colors = ['#cbd5e1', 'var(--amber)', 'var(--navy-l)', 'var(--green)'];\r\n    $id('masteryDist').innerHTML = buckets.map((n, i) =>\r\n        '<div class=\"bar-row\" style=\"grid-template-columns:minmax(130px,1fr) 2fr auto\"><span class=\"bar-name\">' + labels[i] + '<\/span><div class=\"bar-track\"><div class=\"bar-fill\" style=\"width:' + (allQuestions.length ? n \/ allQuestions.length * 100 : 0) + '%;background:' + colors[i] + '\"><\/div><\/div><span class=\"bar-val\">' + n + '<\/span><\/div>'\r\n    ).join('');\r\n}\r\nfunction revisionDue() {\r\n    const now = Date.now(), gap = quizConfig.revisionGapDays * 86400000;\r\n    return allQuestions.map(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (s && s.correct >= quizConfig.masteryThreshold && s.lastAttempt && (now - s.lastAttempt) > gap)\r\n            return { q, days: Math.floor((now - s.lastAttempt) \/ 86400000) };\r\n        return null;\r\n    }).filter(Boolean).sort((a, b) => b.days - a.days);\r\n}\r\nfunction gotoQuestion(qid) {\r\n    switchView('practice');\r\n    let idx = filteredQuestions.findIndex(q => q.id === qid);\r\n    if (idx === -1) { setMode('all'); idx = filteredQuestions.findIndex(q => q.id === qid); }\r\n    if (idx !== -1) { currentQuestionIndex = idx; loadQuestion(); }\r\n}\r\nfunction practiceChapter(ch) {\r\n    switchView('practice');\r\n    setMode('chapter', ch);\r\n    showToast('Filtered to ' + chShort(ch), 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ EVENT DELEGATION (single listener)\r\n\/\/ ==========================================\r\ndocument.addEventListener('click', function (e) {\r\n    const w = e.target.closest('.cwq-portal');\r\n    if (!w) return;\r\n    const tab = e.target.closest('.gp-tab'); if (tab) { switchView(tab.dataset.view); return; }\r\n    const mode = e.target.closest('.mode-tab'); if (mode) { setMode(mode.dataset.mode); return; }\r\n    const cf = e.target.closest('.filter-item[data-chapter]'); if (cf) { const c = decodeURIComponent(cf.dataset.chapter); setMode('chapter', currentFilter === c ? null : c); return; }\r\n    const gi = e.target.closest('.grid-item'); if (gi) { currentQuestionIndex = parseInt(gi.dataset.idx, 10); loadQuestion(); return; }\r\n    const go = e.target.closest('[data-goto]'); if (go) { gotoQuestion(parseInt(go.dataset.goto, 10)); return; }\r\n    const pc = e.target.closest('[data-practice-ch]'); if (pc) { practiceChapter(decodeURIComponent(pc.dataset.practiceCh)); return; }\r\n    const pw = e.target.closest('[data-practice-weak]'); if (pw) { switchView('practice'); setMode('weak'); return; }\r\n    const opt = e.target.closest('.option-item'); if (opt && !answerChecked) {\r\n        $id('optionsList').querySelectorAll('.option-item').forEach(o => o.classList.remove('selected'));\r\n        opt.classList.add('selected'); selectedOption = parseInt(opt.dataset.opt, 10); return;\r\n    }\r\n    switch (e.target.closest('button') ? e.target.closest('button').id : '') {\r\n        case 'checkBtn': checkAnswer(); break;\r\n        case 'prevBtn': if (currentQuestionIndex > 0) { currentQuestionIndex--; loadQuestion(); } break;\r\n        case 'nextBtn': if (currentQuestionIndex < filteredQuestions.length - 1) { currentQuestionIndex++; loadQuestion(); } break;\r\n        case 'submitBtn': submitExam(); break;\r\n        case 'resetBtn': resetSession(); break;\r\n        case 'resetPerfBtn': resetPerformance(); break;\r\n        case 'reviewBtn': reviewAnswers(); break;\r\n        case 'retryBtn': retryQuiz(); break;\r\n        case 'practiceWeakBtn': $id('resultModal').classList.remove('show'); setMode('weak'); break;\r\n        case 'practiceWeakAreasBtn': setMode('weak'); break;\r\n        case 'resumeBtn': {\r\n            const qid = progress.lastQuestionId;\r\n            if (progress.lastMode) setMode(progress.lastMode, progress.lastFilter);\r\n            if (qid) gotoQuestion(qid);\r\n            $id('sessionInfo').style.display = 'none';\r\n            break;\r\n        }\r\n    }\r\n});\r\n\r\n\/\/ Screenshot \/ copy deterrents\r\ndocument.addEventListener('contextmenu', function (e) { if (e.target.closest('.cwq-portal')) { e.preventDefault(); showToast('Right-click is disabled to protect content'); } });\r\ndocument.addEventListener('keydown', function (e) {\r\n    if ((e.ctrlKey || e.metaKey) && ['c', 's', 'p', 'u'].includes(e.key.toLowerCase()) && document.querySelector('.cwq-portal')) {\r\n        e.preventDefault(); showToast('Copying is disabled to protect content');\r\n    }\r\n    if (e.key === 'PrintScreen') showToast('Screenshots are discouraged \u2014 content is protected');\r\n});\r\n\r\n\/\/ ==========================================\r\n\/\/ INIT\r\n\/\/ ==========================================\r\ndocument.addEventListener('DOMContentLoaded', function () {\r\n    $id('topicName').textContent = quizConfig.topic;\r\n    $id('topicEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com \u00b7 ' + quizConfig.paper;\r\n    loadProgress();\r\n    renderFilters();\r\n    setMode(progress.lastMode || 'all', progress.lastFilter || null);\r\n    updateHeader();\r\n    if (progress.lastQuestionId) {\r\n        const q = allQuestions.find(x => x.id === progress.lastQuestionId);\r\n        if (q) { $id('sessionInfo').style.display = ''; $id('sessionText').textContent = 'Last session: Q' + q.id + ' (' + chShort(q.chapter) + ')'; }\r\n    }\r\n    initDone = true;\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u26a0\ufe0f Message \ud83c\udf89 Great Job! 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