Correct option is D
The correct answer is (d) Article 148
Explanation:
- Article 148 of the Indian Constitution provides for the establishment of the office of the Comptroller and Auditor General (CAG) of India.
- It outlines the appointment, term of office, conditions of service, and duties and powers of the CAG.
- The CAG is an independent authority responsible for auditing all receipts and expenditures of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
Information Booster:
Constitutional and Legal Provisions Relating to the CAG of India
Provision | Description |
Article 148 | Appointment: CAG is appointed by the President by warrant under his hand and seal. |
Article 149 | Duties and Powers: To be prescribed by or under any law made by Parliament. |
Article 150 | Form of Accounts: The accounts of the Union and the States are to be maintained in a format prescribed by the President on the advice of the CAG. |
Article 151 | Audit Reports: Reports relating to Union accounts are submitted by the CAG to the President, who lays them before both Houses of Parliament. |
Article 279 | Certification of Net Proceeds: CAG certifies the net proceeds of any tax or duty. His certificate is final and binding. Net proceeds = Total collection minus cost of collection. |
CAG (Duties, Powers & Conditions of Service) Act, 1971 | Tenure: Holds office for 6 years or until the age of 65 years, whichever is earlier. |
Additional Knowledge:
- Article 165: Deals with the Advocate General for the State.
- Article 125: Relates to the salaries, allowances, and privileges of Supreme Court judges.
- Article 368: Describes the procedure for constitutional amendments.