Part V - The Union • Article

Article 148 Simplified: Comptroller and Auditor-General of India

Article 148 establishes the Comptroller and Auditor-General of India (CAG) as the independent guardian of the public purse. The CAG is appointed by the President and cannot be easily removed (except through the same impeachment process as a Supreme Court judge). To ensure independence, the CAG cannot hold any government office after retirement.

Official Text

(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 he enters upon his office, make and subscribe before the President, or some person appointed in that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule. (3) The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as specified in the Second Schedule: Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment. (4) The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office. (5) Subject to the provisions of this Constitution and of any law made by Parliament, the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General shall be such as may be prescribed by rules made by the President after consultation with the Comptroller and Auditor-General. (6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged upon the Consolidated Fund of India. [Note: The retirement age of the Comptroller and Auditor-General of India is sixty-five years.]

Simple Meaning

Explain Like Ten

The CAG is like the chief auditor or accountant of the country. They check how the government spends tax money to make sure there's no stealing or cheating, and politicians cannot fire them for doing their job.

Student Mode

Establishes the office of the Comptroller and Auditor-General (CAG) of India. To safeguard the CAG's independence, the Constitution provides: (1) security of tenure (removal only by parliamentary impeachment like an SC judge), (2) post-retirement office ban under the Union/States, (3) service conditions cannot be varied to their disadvantage, and (4) office expenses charged to the Consolidated Fund of India.

Example

The government cannot fire a CAG who exposes a financial scam in public procurement, because the CAG is protected by Article 148 and has the same job security as a Supreme Court judge.

Key Takeaway

The CAG is the independent public auditor of India, protected from political removal and post-retirement government jobs.

FAQs

Can the government fire the CAG?

No, they can only be removed like a Supreme Court judge, ensuring they can be honest without fear.

Does the CAG check state money too?

Yes, they audit both Central and State government accounts.

Can a retired CAG be appointed as a governor or minister?

No. Article 148(4) explicitly debars the CAG from further eligibility for office under the Government of India or the Government of any State after they cease to hold office. This prevents the government from offering posts to influence audits.

How is the CAG removed from office?

The CAG can only be removed from office by the President on the grounds of proved misbehaviour or incapacity, after an address is passed by both Houses of Parliament with a special majority, identical to the removal of a Supreme Court judge.

Quiz

How can the Comptroller and Auditor-General of India be removed from office?

Answer: In the same manner as a Supreme Court Judge

Can a retired Comptroller and Auditor-General hold further office under the Government of India or any State?

Answer: No, they are constitutionally barred