Who is Comptroller and Auditor-General of India? What are the Duties and powers of the Comptroller and Auditor- General? Article 148 and 149 of Constitution of India, 1949
Comptroller and Auditor-General of India and Duties and powers of the Comptroller and Auditor- General are defined under Article 148 and 149 of Constitution of India 1949. Provisions under these Article are:
Article 148 of Constitution of India "Comptroller and Auditor-General of India"
(1) There shall be a Comptroller and Auditor-General of
India who shall be appointed by the President by warrant
under his hand and seal and shall only be removed from
office in like manner and on the like grounds as a Judge of
the Supreme Court.
(2) Every person appointed to be the Comptroller and
Auditor-General of India 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 Third Schedule.
(3) The salary and other conditions of service of the
Comptroller and Auditor-General shall be such as may be
determined by Parliament by law and, until they are so
determined, shall be as specified in the Second Schedule:
Provided that neither the salary of a Comptroller and
Auditor-General nor his rights in respect of leave of
absence, pension or age of retirement shall be varied to his
disadvantage after his appointment.
(4) The Comptroller and Auditor-General shall not be
eligible for further office either under the Government of
India or under the Government of any State after he has
ceased to hold his office.
(5) Subject to the provisions of this 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 Comptroller and
Auditor-General shall be such as may be prescribed by rules
made by the President after consultation with the
Comptroller and Auditor-General.
(6) The Administrative expenses of the office of the
Comptroller and Auditor-General, including all salaries,
allowances and pensions payable to or in respect of pensions
serving in that office, shall be charged upon the
Consolidated Fund of India.
Article 149 of Constitution of India "Duties and powers of the Comptroller and Auditor- General"
The Comptroller and Auditor-General 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 and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.