Article 148 of Indian Constitution

Article 148 to 151 of Indian Constitution | Comptroller and Auditor General

Article 148 to 151 of Indian Constitution talks about appointment, power and duties of Comptroller and Auditor General Of India. Today you are going to read about article 148 to 151 in detail. I have also mentioned power, duties and function given in these four articles.

Article 148 of Indian Constitution -BARE ACT LANGUAGE

  • 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
  • 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
  • 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
  • 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
  • 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
  • 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 148 of Indian Constitution says that, There shall be a Comptroller and Auditor-General in India. He is appointed by the President of India. He has to take oath before entering upon his office before the President or some other person appointed by the President for that purpose. His salary is charged on the Consolidated Fund of India and cannot be varied to his disadvantages. After he has ceased to hold his office, he shall not be eligible to hold any office under Central or State Government. He may be removed from his office in the same manner and on similar grounds (proved misbehavior or incapacity) as a Judge of the Supreme Court is removed from his office.

Duties and Power of Comptroller and Auditor General

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.

Duties and Powers-The Comptroller and Auditor-General is to perform such duties and exercise such powers in relation to the accounts of the Union and of States as may be prescribed by or under any law made by Parliament. Until such a law is passed, he shall perform such duties and exercise powers as were exercisable by the Auditor General of India immediately before the commencement of the Constitution.

Article 149 of the Indian Constitution confers powers on the Comptroller and Auditor General of India to discharge duties and powers in relation to the accounts of the Union and the States or any other authority or body as may be prescribed under the law made by the Parliament while the High Court under Article 226 and the Supreme Court under Article 32 exercise judicial powers. Duties and powers conferred on the Comptroller and Auditor General under Article 149 cannot be taken away by the Parliament being the basic structure of the Constitution, like parliamentary democracy, independence of judiciary, rule of law; judicial review, unity and integrity of the country, secular and federal character of the Constitution and so on.

Article 150 of Indian Constitution

Article 150 of Indian Constitution says that, The Comptroller and Auditor-General performs two duties. As an Accountant he controls all withdrawal of money disbursed by Central or State Governments. He shall keep the account of the Union and of the State in the manner prescribed by the President.

Article 150 provides that accounts of the Union and of the States shall be kept in such form as the President may on the advice of the Comptroller and Auditor-General of India prescribe. Thus it empowers the President to prescribe the form in which the accounts of the Union and of the State shall be maintained.

Article 151 of Indian Constitution

Article 151 of Indian Constitution -The report of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President who shall cause them to be laid before the Parliament. He shall submit reports of accounts of State to the Governor of the State who must lay it before the Legislature of the State.

comptroller and auditor general of india

BIBLIOGRAPHY- Dr. J.N PANDEY- CONSTITUTION OF INDIA

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