Companies Act defines a Government

Section 617 of the Companies Act defines a Government
Company as a company in which not less than 51% of the paid up share capital is held by the Central Government's, or any State Government or Governments, or by the Central Government and by one or more State Governments jointly and includes the subsidiary of a Government company. Provisions relating to a Government Company
1. As regard Audit. (a) The auditor of a Government company shall be appointed or reappointed by the Comptroller and Auditor-General of India (Sec. 619).
(b) The Comptroller and Auditor-General of India has the following powers in this regard:
He can direct the manner of audit and performance of his duties.He can conduct a supplementary or test audit of the company's accounts through certain persons authorizing them in this respect.
(c) The auditor will submit a copy of the audit report of the Comptroller and Auditor-General of India who shall have the right to comment upon the report.
(d) The report of the auditor together with the comments or supplements thereto by the Comptroller and Auditor-General of India shall