Article 149 of constitution of India – Duties and powers of the Comptroller and Auditor-General
Article 149 of constitution of India deals with Duties and powers of the Comptroller and Auditor-General
Original Text of Article 149 of constitution of India
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.
Questions related to Article 149 of Constitution of India
Article 149 outlines the duties and powers of the Comptroller and Auditor-General (CAG) of India, giving Parliament the authority to define the scope of the CAG’s audit responsibilities under the Constitution of India.
The CAG audits the receipts and expenditures of the Government of India and State governments, and also audits public corporations and bodies funded by the government, as detailed in Articles of Indian Constitution and rulings on Indian Kanoon.
Yes, under Article 149, Parliament has the power to prescribe additional duties and responsibilities for the CAG by law, as long as they align with the framework of the Indian Constitution.
It ensures that the use of public funds is transparent and legal, holding governments and public bodies accountable for financial operations, a principle that has been upheld in many Indian Kanoon cases.
You can refer to laws like the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971, and explore related case laws and interpretations on Indian Kanoon that explain how Article 149 functions within the Constitution of India.
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