Study Notes

CONSTITUTION OF INDIA
Comptroller and Auditor-
General of India
Comptroller and Auditor General

Part 5 - The Union

Chapter 5 - Comptroller and Auditor-General of India – Article 148-151

Part 5. of the Indian Constitution describes the role and responsibilities of the office of
Comptroller and Auditor-General of India (CAG). The Comptroller and Auditor General is one of
the few offices directly appointed by the President of India.
- Note: Former Governor of Union Territory of Jammu & Kashmir, G. C. Murmu is the
current Comptroller and Auditor General (CAG) of India. He assumed office on 8
August 2020. He is the 14th CAG of India.
- Note: Shri V. Narahari Rao was the first Comptroller and Auditor General of India.

CAG - an independent constitutional body-

- The CAG is an authority established by the constitution of India and is independent from
the government’s influence. It has been formed to keep a check on govt’s revenues and
expenditures. The CAG is appointed by the President and can only be removed from
office in like manner and on like grounds as a judge of the Supreme Court.

Powers of the Comptroller and Auditor General of India

- Article 148 of the Constitution of India establishes the authority of this office. It
states the following points in relation to the establishment and powers of CAG:

 The Comptroller and Auditor General is appointed by the President of India and can be
removed from office only in the manner and on the grounds that a Judge of the Supreme
Court is removed.

 The person appointed to this office should take an oath of office before the President or
any other person appointed by the office of the President.

 The salary, service conditions, leaves of absence, pension and age of retirement are
determined by the Parliament of India and specified in the Second Schedule such that
the service conditions and salary will not be modified to the disadvantage of the
incumbent during their tenure.

 The CAG is not eligible for any further office after the end of their tenure either in the
Government of India or any State Government.

 The powers and functions of the CAG are subject to the provisions of the Indian
Constitution and any Acts of Parliament, along with the service conditions for the Indian
Audits and Accounts Department. The rules governing these would be prescribed by the
President in consultation with the incumbent.

2
Comptroller and Auditor General

 The expenses on the administration of this office including all allowances, salaries and
pensions would be charged to the Consolidated Fund of India.

 The incumbent is appointed for a period of 6 years or until attaining the age of 65 years
whichever is earlier.

- In order to be able to discharge duties effectively, certain privileges and powers which
facilitate the process of auditing have been given to this office.

- The following are the major powers of the CAG of India:

o The Comptroller and Auditor General or his staff can inspect any office of the
organizations which are subject to his audit. He and his staff can scrutinize the
transactions of the government and question the administration regarding the various
aspects of these transactions. After scrutinizing the transactions, the CAG may withdraw
his objections or, if he finds them serious, incorporate them in his report which is
submitted to the Parliament.

o To enable the office to perform this function smoothly, he is endowed with full access to
all the financial records including books, papers, and documents. Moreover, the CAG
has the freedom to ask for the relevant information from any person or organization. His
right to call for information and accounts is statutory, as was affirmed by the order made
by the Government of India in 1936 in order to enforce the Act of 1935.

Duties of CAG

- Articles 148, 149, 150 and 151 of the Constitution of India describe the functions and
powers of this office. The following is a brief description of various areas dealt with in
these Article of the Constitution:

 Article 149: Duties and Powers of the Comptroller and Auditor General: To perform
such duties and exercise such powers in relation to accounts of the Union of India and
the states and of any other bodies or authority, as may be prescribed by any law made
by the Parliament.

 Article 150: Form of Accounts of the Union of India and the States: To prescribe,
with the approval of the President, the form in which the account of the Union and of the
States are to be kept.

 Article 151: CAG Reports: To report to the President or to the Governors of the
States on the accounts of the Union or State. The constitution has also provided in
Article 279(i) that the CAG has to ascertain and certify the net proceeds of any tax or
duty mentioned in Chapter 1 of Part 12 of the Constitution.

 Note: Besides these constitutional provisions and the Duties Powers and Conditions of
Service Act of 1971, is necessary to mention that, before 1976, the CAG had a two-
dimensional role, that accounting and auditing. Due to the separation of accounts and

3
Comptroller and Auditor General

 audit in 1976, the CAG’s duty is the auditing of accounts. Since 1976, accounting is
being done by the various departments themselves with the help of the Indian Civil
Accounts Service.

Part 5 - The Union

Chapter 1 - The Executive: Article 76 Attorney General of India.

 The Attorney General (AG) of India is a part of the Union Executive. AG is the highest
law officer in the country.

 Article 76 of the Constitution provides for the office of AG of India.

 Appointment and Eligibility:

o AG is appointed by the President on the advice of the government.

o S/he must be a person who is qualified to be appointed a judge of the Supreme

Court, i.e. s/he must be a citizen of India and must have been a judge of some
high court for five years or an advocate of some high court for ten years or an
eminent jurist, in the opinion of the President.

 Term of the Office: Not fixed by the Constitution.

 Removal: Procedures and grounds for the removal of AG are not stated in the
Constitution. S/he holds office during the pleasure of the President (may be removed by
the President at any time).

 Duties and Functions:

o To give advice to the Government of India upon such legal matters, which are
referred to her/him by the President.

o To perform such other duties of a legal character that are assigned to her/him
by the President.

 To appear on behalf of the in all cases in the Supreme Court or in any

case in any High Court in which the is concerned.

 To represent the in any reference made by the President to the

Supreme Court under Article 143 (Power of the President to consult the
Supreme Court) of the Constitution.

o To discharge the functions conferred on her/him by the Constitution or any other

law.

4
Comptroller and Auditor General

 Rights and Limitations:

o S/he has the right to speak and to take part in the proceedings of both the
Houses of Parliament or their joint sitting and any committee of the Parliament of
which s/he may be named a member, but without a right to vote.

o S/he enjoys all the privileges and immunities that are available to a member of
Parliament.

o S/he does not fall in the category of government servants. S/he is not debarred
from private legal practice.

o However, s/he should not advise or hold a brief against the Government of India.

Part 6 - The States

Chapter 2 - The Executive: Art.165 Advocate-General of a State.

 A corresponding office to the attorney general in state is advocate general.

 Article 165 deals with the Advocate General for the State and Article 177 deals with the
rights of Ministers and Advocate General as respects the Houses.

 The Advocate General is the highest law officer in the state. He is responsible to
assist the state government in all its legal matters. He defends and protects the
interest of the state government.

 Appointment:
- The Governor of each State shall appoint a person who is qualified to be appointed as a
Judge of a High Court to be Advocate General for the State. Thus, he should be a citizen
of India and should have held a judicial office for ten years or been an advocate of a high
court for ten years.

 Tenure of Office:
- The constitution does not provide for fixed tenure to the Advocate General. So, he holds
office during the pleasure of the governor of the state concerned. He can be removed by
the governor at any time. There is no procedure or ground mentioned in the constitution
for his removal.

 Remuneration:
- The Advocate General receives such remuneration as the governor may determine. The
constitution has not fixed the remuneration of the Advocate General.

 Duties and Functions

5
Comptroller and Auditor General

(1) He gives advice to the government of the state upon such legal matters, which are
referred or assigned to him by the governor.
(2) He performs such other duties of a legal character that are referred or assigned to him
by the governor.
(3) He discharges the functions conferred on him by or under the Constitution or any other
law.

 Rights
(1) In the performance of his official duties, he has the right of audience in any court in
the State.
(2) He has the right to speak or to take part in the proceedings of state legislature, but
without a right to vote.
(3) He has the right to speak or to take part in the meeting of any committee of the state
legislature of which he is named as a member, but without a right to vote.
(4) He enjoys all the privileges and immunities that are available to a member of the state
legislature.