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The erstwhile Madras & Southern Mahrata Railways , South Indian and Mysore State Railways were integrated to form the Southern Railway with effect from 14-4-1951 . It functions under the powers vested in the Comptroller and Auditor General of India under Articles 148 to 151 and the Comptroller & Auditor General's Duties, Powers and Conditions of Services (DPC) Act, 1971.