Articles 148 and 149 of Constitution of India: Comptroller and Auditor-General of India
Articles 148 and 149 establish the constitutional position of the Comptroller and Auditor-General of India (CAG) and provide the foundation for the CAG's duties and powers concerning the accounts of the Union, the States and other authorities or bodies as prescribed by Parliamentary law.
Article 148 - Comptroller and Auditor-General of India
Article 148 creates the office of the Comptroller and Auditor-General of India and contains safeguards concerning appointment, removal, oath, service conditions, future government office and the administration of the Indian Audit and Accounts Department.
(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 entering office, make and subscribe before the President, or a person appointed by the President for that purpose, an oath or affirmation according to the form set out in the Third Schedule.
(3) The salary and other conditions of service of the Comptroller and Auditor-General shall be determined by Parliament by law and, until so determined, shall be as specified in the Second Schedule. The salary and rights concerning leave, pension or age of retirement cannot be varied to the CAG's disadvantage after appointment.
(4) After ceasing to hold office, the Comptroller and Auditor-General is not eligible for further office under the Government of India or the Government of any State.
(5) Subject to the Constitution and Parliamentary law, service conditions of persons serving in the Indian Audit and Accounts Department and the CAG's administrative powers are prescribed by rules made by the President after consultation with the CAG.
(6) Administrative expenses of the CAG's office, including specified salaries, allowances and pensions, are charged upon the Consolidated Fund of India.
Article 149 - Duties and powers of the Comptroller and Auditor-General
Article 149 authorises Parliament to prescribe by law the CAG's duties and powers in relation to the accounts of the Union, the States and any other authority or body. Parliament has principally implemented this constitutional mandate through the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971.
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. The Article also contains a transitional provision preserving the relevant pre-Constitution duties and powers until Parliament made such provision.
Meaning and constitutional significance
Constitutional office: The CAG is a constitutional authority created directly by Article 148, rather than merely by an ordinary statute.
Security of office: Removal is placed on the same constitutional footing as removal of a Judge of the Supreme Court, while service protections restrict disadvantageous changes after appointment.
Statutory duties: Article 149 is implemented through Parliamentary legislation. The 1971 Act sets out major audit and accounts functions, including audit of expenditure, receipts, specified bodies and authorities, and related audit powers.
This page is intended as a general legal information resource. For an authoritative text, consult the Constitution of India and current legislation published by official government sources.