Which Article of the Constitution prescribes the duties of the Comptroller and Auditor General of India ?

Question

UnlockIAS · Accepted Answer

Correct — D, Article 149. Article 149 is titled 'Duties and powers of the Comptroller and Auditor-General': the CAG performs such duties and exercises such powers in relation to the accounts of the Union and the States as Parliament may prescribe — done through the CAG's (Duties, Powers and Conditions of Service) Act, 1971. Note the neighbouring article: Article 148 deals with the CAG's appointment, oath and conditions of service, while Article 149 deals with the duties.

Why the other options are wrong — (a) Article 146 concerns the officers and servants and the expenses of the Supreme Court, not the CAG.  (b) Article 147 is an interpretation clause (defining 'interpretation of this Constitution' for the Supreme Court/High Courts); it has nothing to do with the CAG's duties.  (c) Article 148 establishes the office of the CAG — appointment, oath and service conditions — but the duties are prescribed by Article 149.

Concept: The Comptroller and Auditor General is the constitutional auditor of India (Articles 148-151). Article 148 creates and protects the office; Article 149 lays down the CAG's duties and powers; Article 150 concerns the form of accounts; Article 151 requires the CAG's reports to be laid before Parliament/State legislatures.

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