Comptroller and Auditor General of India

Comptroller and Auditor General of India

- Constitution of India

Comptroller and Auditor General of India

Chapter V Comptroller and Auditor-General of India
 

Article 148 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 Controller 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 persons serving in that office, shall be charged upon the Consolidated Fund of India.

Article 149 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.

Article 150 Form of accounts of the Union and of the States
The 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.

Article 151 Audit reports

(1) The reports 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 each House of Parliament.
(2) The report of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.

Article 152 Definition
In this Part, unless the context otherwise required, the expression "State" does not include the State of Jammu and Kashmir.


Constitution of India

Preamble
Union and its Territory
Citizenship
Fundamental Rights
General Fundamental Rights
Right to Equality
Right to Freedom
Right against Exploitation
Right to Freedom of Religion
Cultural and Educational Rights
Saving of Certain Laws
Right to Constitutional Remedies
Directive Principles Of State Policy
Fundamental Duties
Union
Executive
President and Vice President
Council of Ministers
Attorney General for India
Conduct of Government Business
Parliament
General Parliament
Officers of Parliament
Conduct of Business
Disqualifications of Members
Parliament and its Members
Legislative Procedure
Procedure in Financial Matters
Procedure Generally
Legislative Powers of the President
Union Judiciary
Comptroller and Auditor General of India
General The States
Governor
Advocate General for the State
State Legislature
General State Legislature
Officers of the State Legislature
Powers Privileges and Immunities
Legislative Power of The Governor
High Courts in the States
Subordinate Courts
States in Part B of the First Schedule
Union Territories
Panchayats
Municipalities
Scheduled and Tribal Areas
Relations Between The Union and the States
Legislative Relations
Administrative Relations
General Administrative Relations
Disputes relating to Waters
Co ordination between States
Finance Property Contracts and Suits
Finance
General Finance
Distribution of Revenues
Miscellaneous Financial Provisions
Borrowing
Property Contracts Rights and Suits
Right to Property
Trade Commerce and Intercourse Within the Territory
Services Under the Union and the States
Services
Public Service Commissions
Tribunals
Elections
Special Provisions Relating to Certain Classes
Official Language
Language of the Union
Regional Languages
Language of the Supreme Court
Special Directives
Emergency Provisions
Miscellaneous
Amendment of the Constitution
Temporary Transitional and Special Provisions
Short Title Commencement Authoritative
First Schedule
Second Schedule
Second Schedule Part A
Second Schedule Part B
Second Schedule Part C
Second Schedule Part D
Second Schedule Part E
Third Schedule
Fourth Schedule
Fifth Schedule
Fifth Schedule Part A
Fifth Schedule Part B
Fifth Schedule Part C
Fifth Schedule Part D
Sixth Schedule
Seventh Schedule
Eighth Schedule
Ninth Schedule
Tenth Schedule
Eleventh Schedule
Twelfth Schedule
Appendix I
Appendix II
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