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    Which of the following Article of Indian constitution explains the office of the comptroller and Auditor General of India?
    Question

    Which of the following Article of Indian constitution explains the office of the comptroller and Auditor General of India?

    A.

    Article 165

    B.

    Article 125

    C.

    Article 368

    D.

    Article 148

    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.
    Service Conditions: Salary and conditions of service are determined by Parliament through law.
    Ineligibility for Further Office: Not eligible for further office under the Central or State Government after tenure.
    Expenditure: All expenses of the CAG, including salaries, allowances, and pensions, are charged on the Consolidated Fund of India (CFI).

    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.
    Resignation: Can resign by addressing a letter to the President.
    Removal: Can be removed by the President in the same manner and on the same grounds as a Supreme Court Judge.
    Service Conditions: Determined by Parliament and cannot be altered to the CAG’s disadvantage after appointment.

    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.

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