What is Constitution Of India Article 149?

Constitution Of India Article 149: Duties and Powers of the Comptroller and Auditor-General

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.

Brief Detail

Article 149 outlines the duties and powers of the Comptroller and Auditor-General of India. It empowers the CAG to perform duties and exercise powers concerning the accounts of the Union, the States, and other authorities or bodies, as prescribed by laws made by Parliament. Until such laws are made, the duties and powers of the CAG remain as they were under the Auditor-General of India before the Constitution's commencement.

Question & Answers

What is the role of the Comptroller and Auditor-General as per Article 149?

The Comptroller and Auditor-General of India is responsible for auditing the accounts of the Union and State governments, as well as any other authority or body as prescribed by law, ensuring that public funds are used properly and efficiently.

How are the duties of the Comptroller and Auditor-General determined?

The duties and powers of the Comptroller and Auditor-General are determined by laws made by Parliament. If no such law is made, the duties and powers remain the same as those of the Auditor-General of India before the Constitution came into effect.

Example

For instance, if the Indian government introduces a new law for financial transparency, the Comptroller and Auditor-General would review and audit government spending in accordance with that law to ensure compliance and accountability.

Summary

Article 149 ensures the Comptroller and Auditor-General's accountability to the Parliament and guarantees their authority over auditing government and public authority accounts. It provides flexibility until specific laws are made to prescribe the CAG's duties and powers.