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Section 3

The powers, duties and functions ofthe Controller under this Act shall be exerciseable by the Controller and/ or by any employee or officer or agent or adviser (including professional adviser) of the Ministry of Finance or any other public officer to whom, in each case, the Controller shall have delegated such powers, functions or duties. Accordingly, the expression "the

Controller"

when used herein shall also include any such delegate.

Exerciseof powers, duties and functions of the

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