Articles 148 to 151: how the Constitution secures the Comptroller and Auditor-General

Background

Article 148 provides that there shall be a Comptroller and Auditor-General of India, appointed by the President by warrant under his hand and seal. The Comptroller and Auditor-General shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court. The oath or affirmation is made before the President in the form set out in the Third Schedule, which prescribes the same form for Judges of the Supreme Court and for the Comptroller and Auditor-General. Neither the salary nor the rights in respect of leave of absence, pension or age of retirement may be varied to the disadvantage of the Comptroller and Auditor-General after appointment. The administrative expenses of the office, including all salaries, allowances and pensions of persons serving in it, are charged upon the Consolidated Fund of India. After ceasing to hold office the Comptroller and Auditor-General is not eligible for further office either under the Government of India or under the Government of any State. Article 149 provides that the duties and powers in relation to the accounts of the Union, the States and any other authority or body shall be as prescribed by or under any law made by Parliament. Article 150 provides that the accounts of the Union and of the States shall be kept in such form as the President may prescribe on the advice of the Comptroller and Auditor-General. Under Article 151, reports relating to the accounts of the Union are submitted to the President, who causes them to be laid before each House of Parliament, while reports on the accounts of a State are submitted to the Governor, who causes them to be laid before the State Legislature. Under Article 279 the net proceeds of a tax or duty are ascertained and certified by the Comptroller and Auditor-General, and that certificate is final.