Article 148 of Indian Constitution: Comptroller and Auditor General of India (CAG)- Notes for UPSC
Article 148 of Indian Constitution
Intro: Article 148 of Indian Constitution establishes the office of the Comptroller and Auditor General (CAG) of India, a pivotal pillar for upholding the accountability and transparency of government finances. The CAG is tasked with auditing all expenditures and receipts of the Government of India and the states, ensuring that public funds are used efficiently. This article underscores the importance of fiscal oversight in a democracy, entrusting the CAG with the responsibility to keep a check on the government’s financial management.
Original Text of Article 148 of Indian Constitution
(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 persons serving in that office, shall be charged upon the Consolidated Fund of India.
Explanation of Article 148 of Indian Constitution:
Article 148 of Indian Constitution deals with the appointment, oath and condition of services of the Comptroller and Auditor-General (CAG).
Appointment and removal of CAG [148(1)]
- Appointment: There shall be a Comptroller and Auditor General of India, appointed by the President by warrant under his hand and seal.
- Removal: The removal of the comptroller and auditor general from office will follow the same procedure and grounds as the removal of a Supreme Court judge. In other words, he shall be removed by the President on the same grounds and on the same procedure as the judge of the Supreme Court.
- The procedure for the removal of the Comptroller General of India is similar to that of judges of the Supreme Court of India. The President of India can remove him based on the advice of the Parliament of India.
- The Comptroller and Auditor General can only be removed from office for two reasons, i.e., proven misconduct or incapacity. Both houses must present the address in the same sessions, and a special majority is required in each house to pass the resolution. The process for presenting the address, conducting the investigation, and proving the misconduct or incapacity is determined by parliamentary legislation
Oath of CAG
[Article 148(2)]: A CAG, prior to assuming their duties, take an oath or make an affirmation in the presence of the President of India or a person designated by the President of India. This oath or affirmation must adhere to the form provided in the third schedule.
- To bear true faith & allegiance to the Constitution.
- To uphold India’s sovereignty and integrity.
- To duly, faithfully, to the best of his ability, knowledge and judgement perform his duties of his office without fear or favour, affection or ill-will.
- To uphold the Constitution and the laws.
The oath of office under the Constitution requires him/her to uphold the Constitution and the laws and to discharge the duties without fear, favour, affection, or ill will.
Salary and Condition of Services of CAG:
- Article 148(3): the salary and other terms of service of the Comptroller and Auditor General shall be determined by law as set by Parliament. Until such a law is enacted, these conditions shall be as outlined in the second schedule. It’s important to note that neither the salary of the CAG nor his entitlements regarding leave, pension, or retirement shall be varied to his disadvantage after his appointment.
- Article 148(4): The CAG (Comptroller and Auditor General of India) is debarred from holding any office either under the government of India or the state governments after he retires from the office of the Comptroller and Auditor General of India.
- Article 148(5): In accordance with the Constitution and any law enacted by Parliament, the terms of service for individuals employed in the Indian Audit and Accounts Department, as well as the administrative authority of the Comptroller and Auditor General, will be determined by regulations established by the President after consultation with the Comptroller and Auditor General (CAG).
- Article 148(6): The administrative expenses of the CAG’s office, which include all salaries, allowances, and pensions for individuals employed in that office, shall be charged from the Consolidated Fund of India.
