1. Indian Consttution
2.CAG
https://en.wikipedia.org/wiki/Constitution_of_India
https://www.icsi.edu/media/webmodules/CONSTITUTION.pdf
https://lddashboard.legislative.gov.in/sites/default/files/COI...pdf
https://loksabhadocs.nic.in/Refinput/Research_notes/English/04122019_153433_1021204140.pdf
https://loksabhadocs.nic.in/Refinput/Research_notes/English/04122019_153433_1021204140.pdf
https://legislative.gov.in/constitution-of-india/
https://byjus.com/free-ias-prep/constitution-of-india-an-overview/
https://www.clearias.com/constitution-of-india/
https://hcmimphal.nic.in/documents/constitutionofindiaacts.pdf
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CONSTITUTION
Introduction:- The Indian constitution is unique in its content and spirit. The salient features of
the constitution are as follows:-
Lengthiest written Constitution
Blend of Rigidity and Flexibility
Federal system with unitary features
Parliamentary form of Government
Independent judiciary
Single citizenship
Emergency provision
Structure:- The Indian Constitution originally consisted of 395 Art, 22 parts, 8 Schedules. But
after the Constitution 104th Amendment Act, 2003, the Indian Constitution Consists of 448
Art, 25 parts, 12 Schedules.
Preamble:- The preamble to the constitution is based on the “ objective resolution” drafted and
moved by Pandit Nehru and adopted by constituent assembly. It runs as follows:-
“We THE PEOPLE OF INDIA, having solemnly resolved to constitute India in to a SOVERIGN
SOCIALIST SECULAR DEMOCRATIC REPUBLIC and to secure to all its citizen:-
JUSTICE, social, Economic, and Political;
LIBERTY of thought, expression, belief, faith and worship;
EQUALITY of status and of opportunity;,
FRATERNITY assuring the dignity of the individual and the unity and integrity of the
nation; In our Constituent Assembly, this 26th November, 1949, do hereby adopt, enact
and give to ourselves this constitution.”
Purpose of the Preamble:- The preamble to the constitution is a key to open the minds of
the makers and shows the general purpose for which they made the several provisions in
the constitution. Preamble serves the following purposes:-
1. It discloses the source of the constitution.
2. It lays down the date of the commencement of the constitution.
3. It set out the rights and freedoms which the people of India wished to secure for
themselves.
4. It declares the nature of the government.
Q1:- Whether Preamble is the part of the constitution?
Ans.:- In the case of Kesvanand Bharti vs. State of Kerala, the supreme has held that
preamble is part of the constitution. Preamble is of extreme importance and the
constitution should be read and interpreted in the light of grand and noble vision
expressed in the preamble. However, two things should be noted:-
The preamble is neither a source of power to legislature nor prohibition upon the
powers of legislature.
It is not justiciable i.e. not enforceable in courts of law.
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Q2:- Whether preamble can be amended?
Ans:- Supreme Court has held that preamble can be amended subject to the condition that
no amendment is done to the ‘ Basic structure’ of the constitution. The Preamble has been
amended only once by the 42nd Constitutional Amendment act, which has added three new
words- Socialistic, Secular and Integrity- to the preamble.
Nature of Indian Constitution:-The Constitution is of two kinds:-
1. Unitary:- In a Unitary Constitutions the powers of the Government are centralized in
one
Government v.z. the States or Provinces are Subordinates to the Centre.
2. Federal:- In Federal Constitution, there is a division of Powers between the federal and
the
State Government and both are independent in their own spheres. The American
Constitution is universally regarded as an example of the Federal Constitution.
Characteristics of a federal Constitution:-
1. A Written Constitution :- For a federal Constitution it is Mandatory that there should be
a written Constitution.
2. Dual Government:- In case of federal constitution, there is system of dual government
one at centre and another at state.
3. Supremacy of Constitutions:- For a federal Constitution there should be supremacy of
the Constitution. At the time of the exercise of power by three organs of the Govt. i.e.
legislative, executive and Judiciary, all functions are Subordinated and Controlled by the
Constitution.
4. Distribution of Powers:- Federalism means the distribution of powers of the State
among a Number of Co-ordinate bodies each originating in and controlled by the
Constitution
5. Rigidity:- Rigidity is one of the Basic essential of a federal Constitution. It highly depends
on the Process of amendment.
6. Independent Judiciary:- There should be an independent judiciary having authority on
other organs. In a federal Constitution the courts (judiciary) has the final power to
interpret the Constitution. Finally it should say that the judiciary is the Guardian of the
Constitution.
Conclusion : Finally if can be said that the Indian Constitution is neither Purely federal nor
purely unitary but a Unique Combination of Both aspects.
Peculiar feature of Indian Constitution:-
Mode of formation
Position of the state
Citizenship
Residuary power
The lengthiest Constitution in the world.
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Meaning of State:- ( Art.12) The state includes:-
The Government and parliament of India
The Government and legislature of each of the states.
All local and other authorities:
o Within the territory of India
o Under the control of the Government of India
All the fundamental rights are available against the state with a few exception.
Some case law:-
Electricity is a board within the meaning of Article 12.
University
Income- Tax department
Corporation when deemed to be state?( Ajay hasia vs. Khalid Mujib)
o If the entire share capital is held by government.
o Financial assistance is provided by the government to meet the entire
expenditure.
o When corporation enjoys a monopoly status.
o When the state is having deep and pervasive control over the affairs of the
corporation.
o If the corporation is discharging public function.
Corporation acting as an agency instrumentality of the government. ( RD Shetty vs. IAA).
Stock Exchange is not a state because it is independent from the government control.
(Satish nayak vs. Cochin Stock Exchange Ltd.)
Fundamental Right
Introduction:- The aim of Fundamental Rights is that certain elementary rights such as right to
life, liberty, freedom of speech and freedom of faith and so on should be regarded as
inviolable under all circumstances and that the shifting majority in legislatures of the country
should not have a free hand in interfering with fundamental rights. Fundamental right is
called the Magna Carta of India.
Rights to Equality
a. Equality before law-Art 14.
b. Prohibition of discrimination on the grounds of religion race, caste, sex or place of Birth
Art 15.
c. Equality of opportunity in matters of public employment, Art 16.
d. Abolition of untouchability Art 17
e. Abolition of titles, Art 18.
Right to Equality
Equality before Law:-
Art.14 – says that “the State shall not deny to any person equality before the law or the
equal protection of the laws within the territory of India.”
Analysis:- Art 14 uses two expressions:-
(1) “Equality before the law; and
(2) Equal Protection of the laws
(1) Equality before law – This concept is taken from British Constitution. The concept of equality
does not mean absolute equality among human beings which is physically no possible to
achieve. It is a concept implying absence of any special privilege by reason of birth, Creed or
the like in favour of any individual, and also the equal subject of all individuals and classes to
the ordinary law of the land.
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In the words of Dr.Jennings- “Equality before the law” means that among equals the law
should be equal and should be equally administered, that like should be treated alike.
Rule of law – The guarantee of „equality before the law‟ is an aspect of what Dicey Calls the
“rule of law” in England. It means that no man is above the law and that every person,
whatever be his rank or conditions, is subject to the jurisdiction of ordinary courts. “Dicey
the Rule of Law has three distinct meaning “
(1) Supremacy of the law
(2) Equality before the flaw
(3) The Constitution is the result of the ordinary law of the land.
(2) Equal Protection of the Laws –
This concept is taken from American constitution. This has been interpreted to mean
subjection to equal law, applying to all in the same circumstances. It only means that all
persons similarly circumstance shall be treated alike both in the privileges conferred and
liabilities imposed by the law equal law should be applied to all in the same situation and
there should be no discrimination between one person and another. The words “any
person” in Art 14 of the constitution denotes that the guarantee of the equal protection of
laws is available to any person which includes any company or association or body of
individuals. The protection of Art 14 extends to both citizens and non-citizens and to natural
persons as well as legal persons. The equality before the law is guaranteed to all without
regard to race, colour or nationality. Corporations being juristic persons are also entitled to
the benefit of Art 14.
Test of Reasonable classification – While Art 14 forbids class legislation; it permits reasonable
classification of persons, objects and transactions by the legislature for the purpose of
achieving specific ends. But classification must not be arbitrary, artificial or evasive”. It must
always rest upon some real and substantial distinction bearing a just and reasonable relation
to the object sought to be achieved by the legislature, classification to be reasonable must
fulfill the following two conditions –
1. the classification must be founded on an “intelligible differentia” which distinguishes
persons or things that are grouped together from others left out of the group.
2. the differentia must have a rational relation to the object sought to be achieved by the
Act. K.Thimmappa v. Chairman Central Board of Directors SBI and Ram Krishna Dalmia
vs. J. Tandulkar
New Concept of Equality: Protection against arbitrariness:- In E.P.Royappa v. State of Tamil
Nadu the new concept of equality in the following words – “Equality is a dynamic concept
with many aspects and dimensions and it cannot be described, Cabined and confined”
within traditional limits from a positivistic point of view, equality is antithesis to
arbitrariness. In fact equality and arbitrariness are sworn enemies, one belong to the rule of
law in a republic while the other, to the whim and caprice of an absolute monarch. Where
an act is arbitrary, it is implicit in it that it is unequal both according to political logic and
constitutional law and is therefore violative of Art.14.
Exceptions to the equality before law- Art 361 of the Constitution permits the following
exceptions to this rule –
The President or the Governor of a State shall not be answerable to any court.
No criminal proceeding whatsoever shall be instituted or continued against the
President or a Governor in any court during his term of office.
No Civil Proceeding in which relief is claimed against the President or the Governor
of a state shall be instituted during his term of office in any Court in respect of any
act done or purporting to be done by him in his personal capacity.
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Prohibition of discrimination on certain grounds:-
Art 15(1) provides that the state shall not discriminate against any citizen on grounds only of:-
Religion
Race
Caste
Sex
Place of birth or
Any of them
Art 15 (2) provides that:- No citizen shall be on above grounds, subject to any disability,
liability, restriction or condition with regard to—
a. access to shops, public restaurants, hotels and places of public
entertainment; or
b. the use of wells, tanks, bathing ghats, roads and places of public resort
maintained wholly or partly out of State funds or dedicated to the use of
the general public.
Exceptions:-
Art 15 (3), (4) and (5) contains exceptions to the general principal laid down under
Art 15 (1) and (2):-
Nothing in this article shall prevent the State from making any special
provision for women and children.
Nothing in this article shall prevent the State from making any special
provision for the advancement of any socially and educationally
backward classes of citizens or for the Scheduled Castes.
Nothing in this article shall prevent the State from making any special
provision, by law, for the advancement of any socially and educationally
backward classes of citizens or for the Scheduled Castes or the Scheduled
Tribes in so far as such special provisions relate to their admission to
educational institutions including private educational institutions,
whether aided or unaided by the State, other than the minority
educational institution.
^^^^^^^^^^^^^^^^^^^^^
Equality of opportunity in matters of public employment :-( Art-16)
There shall be equality of opportunity for all citizens in matters relating to
employment or appointment to any office under the State.
No citizen shall, on grounds only of:-
o religion,
o race,
o caste,
o sex,
o descent,
o place of birth,
o residence, or
o any of them.
be ineligible for, or discriminated against in respect of, any employment or office
under the State.
Exceptions:-
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Nothing in this article shall prevent Parliament from making any law prescribing, in
regard to a class or classes of employment or appointment to an office under the
Government of, or any local or other authority within, a State or Union territory, any
requirement as to residence within that State or Union territory prior to such
employment or appointment.
Nothing in this article shall prevent the State from making any provision for the
reservation of appointments or posts in favour of any backward class of citizens
which, in the opinion of the State, is not adequately represented in the services
under the State.
Nothing in this article shall prevent the State from making any provision for
reservation in matters of promotion, with consequential seniority, to any class or
classes of posts in the services under the State in favour of the Scheduled Castes and
the Scheduled Tribes which, in the opinion of the State, are not adequately
represented in the services under the State.
Nothing in this article shall affect the operation of any law which provides that the
incumbent of an office in connection with the affairs of any religious or
denominational institution or any member of the governing body thereof shall be a
person professing a particular religion or belonging to a particular denomination.
^^^^^^^^^^^^^^
Abolition of Untouchability
“Untouchability” is abolished and its practice in any form is forbidden. The enforcement
of any disability arising out of “Untouchability” shall be an offence punishable in
accordance with law.
The term “Untouchability” is not defined under the Constitution. However, it refers to
the social disabilities imposed on certain class of person by reason of their birth in
certain caste. However, it does not cover social boycott of a few individuals.
^^^^^^^^^^^^^^^^^
Abolition of Titles
No title, not being a military or academic distinction, shall be conferred by the State.
No citizen of India shall accept any title from any foreign State.
No person who is not a citizen of India shall, while he holds any office of profit or
trust under the State, accept without the consent of the President any title from any
foreign State.
No person holding any office of profit or trust under the State shall, without the
consent of the President, accept any present, emolument, or office of any kind from
or under any foreign State.
Right to Freedom
Article 19(i) defines six freedoms:-
a. Freedom of speech and expression
b. Freedom of Assembly
c. Freedom to from Association
d. Freedom of Movement
e. Freedom to reside and to settle
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f. Freedom of Profession, occupation, trade or business.
These six freedom are however not absolute, and subject to reasonable restriction
which are as follows:-
i. Security of the State
ii. Friendly relation with foreign states
iii. Public order
iv. Decency and Morality
v. Contempt of Court
vi. Defamation
vii. Incitement to an offence
viii. Sovereignty and Integrity of India
Judicial pronouncement on Right to speech and expression:-
Meaning:- 19(1) (a) Meaning of freedom of speech and expression The
freedom of speech and expression, means the right to speak and to
express one’s opinions by words of mouth. Writing, printing, pictures or
in any other manner. It includes publication also, which includes inherent
freedom of press. The liberty of circulation is vested in liberty of
publication.
Right to know :- the fundamental right principally Principal involved here
is the people’s right to know.
In Prabhu Datt Vs. Union of India – Supreme Court held that right to
know news and information about the functioning of the Govt., is
included in the freedom of Press.
In Union of India Vs. Association for Democratic Reforms– Supreme
Court held that people have right to know about the candidate before
voting. Thus, the law preventing the Election Commission from asking for
a candidate’s wealth, Assets, liabilities education and other such
information is invalid.
In Tata Press Ltd. Vs. M.T.N.L. the Supreme Court held that commercial
speech (Advertisement) is a part of freedom of speech and expression
U/A 19(1) (a).
In Union of India V. Naveen Jindal, The Court held that “Flying National
Flag” is fundamental Right U/A 19(1) (a)
Freedom of Silence – Right not to speak, In Bijoy emmanual Vs. State of
Kerala.
Freedom of the Press - the freedom of press defined in the Indian
Constitution U/A 19(1) (a) In Indian Express newspaper Vs. Union of India,
the Court observed the expression “freedom of the Press” has not been
used in Art 19.
Pre-censorship Invalid – In Ramesh Thapper Vs. State of Madras.
Protection in respect of conviction for offences
Ex-post facto law:-
No person shall be convicted of any offence except for violation of a law in force at the time
of the commission of the Act charged as an offence, nor be subjected to a penalty greater
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than that which might have been inflicted under the law in force at the time of the
commission of the offence.
Double jeopardy:-
No person shall be prosecuted and punished for the same offence more than once. The
protection under this clause is available only in proceedings before a court of law or a
judicial tribunal. In other words, it is not available in proceedings before departmental or
administrative authorities.
Self -Incrimination:- No person accused of any offence shall be compelled to be a witness
against himself. It extends to both oral and documentary evidence. It extends to only
criminal proceedings and not to civil proceedings. The benefit is available only when all the
following conditions are satisfied:-
Person must be accused of an offence
There must be compulsion to be witness
Such compulsion should result in his giving evidence against himself.
Right to Life & Personal Liberty
“No person shall be deprived of his life or personal liberty except according to Procedure
established by law.”
In Maneka Gandhi v. Union of India. The Court has given the widest possible
interpretation of Personal liberty. Thus Art 21 requires the following Conditions to be
fulfilled before a Person is deprived of Personal liberty.
There must me a valid law.
The law must provide a Procedure.
The Procedure must be (just, fair and Reasonable) ensuring Natural Justice.
Right to life includes within its ambit the right to live with Human dignity. The S.C. held
that the right to life defines not only physical existence but the “quality of life.”
Judicial Pronouncement on right to Life & personal liberty:-
Right to Travel abroad. (Satwant Singh v. Assistant Passport officer)
Right to livelihood. (D.K.Yadav v. J.M.A Industries)
Right to Shelter. (Chameli Singh v. State of U.P.)
Right to Privacy. (R.Raja Gopal v. State of T.N.)
In PUCL Vs. Union of India, the S.C. held that telephone tapping is a serious
invasion of an individual’s right to Privacy which is part of the right to life and
personal liberty.
Right to Health & Medical Assistance.
Right to die NOT A RIGHT TO LIFE
Protection of Ecology and Environmental Pollution
Right to education under Art. 21A
Prisoner’s Right. The Court held that if the Prisoner died due to beating by Police
Officer, his family is entitled to compensation.
Right to free Legal Aid
Right to speedy Trial
Right Against Handcuffing
Right against Delayed Execution.
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Right to food
Right to Marriage. (Lata Singh v. State of U.P.)
Right to Reputation.
Right to Die. In case of Gian Kaur v. State of Punjab “The Constitutional Bench of
Supreme Court held that “right to life” Under Article 21 does not include “right
to die.”
Right to Education-21A
Article 21A declares that state shall provide free and compulsory education to all
children of the age of six to fourteen years in such a manner as the state may decide.
Thus, this provision makes only elementary education a fundamental right and not
higher or professional education. This provision becomes effective from the date of
01.04.2012.
Protection against arrest and detention
Article 22 grants protection to persons who are arrested or detained. Detention is of
two types:-
Punitive detention- is to punish a person for an offence committed by him
after trial and conviction in court.
Preventive detention- means detention of a person without a trial and
conviction of court. The objective of the preventive detention is not to punish a
person for a past offence but to prevent him from committing an offence in
near future.
Article 22 has two parts:-
First part deals with the ordinary law
Second part deals with the preventive detention
First part:- it deals with the detention under the ordinary law and provides for the
following:-
Right to be informed of the grounds of arrest.
Right to consult and be defended by a legal practitioner.
Right to be produced before magistrate within 24 hours, excluding the
journey time.
Right to be released after 24 hours unless the Magistrate authorises further
detention.
These safeguards are not available to an alien or a person arrested or
detained under preventive detention.
Supreme Court has held that first part is not applicable in case of civil arrest,
failure to pay income tax.
Second Part:- It deals with the detention under the preventive detention law. The
protection is available to both citizen as well as alien and includes the following:-
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The detention of person cannot exceed three months unless an advisory
board reports sufficient cause for extended detention.
The grounds of detention should be communicated to the detenue.
The detenue should be afforded an opportunity to make representation
against the detention order.
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Right against exploitation
Prohibition of traffic in human beings and forced labour:- Article 23
prohibits traffic in human beings and other similar forms of forced labour.
This right is available to both citizens and non-citizens. It protects the
individual not only against state but also against the private person.
However, state may impose compulsory service for public purpose i.e military
service or social service.
Prohibition of employment of children in factories etc.:- Article 24 prohibits
the employment of children below the age of 14 years in any factory, mine or
other hazardous activities. But it does not prohibit their employment in any
harmless innocent work.
^^^^^^^^^^^^^^^^
Right to freedom of Religion
Freedom of conscience etc.:- Article 25 says that all persons are equally
entitled to freedom of conscience and the right to freely profess, practice and
propogate religion. The implications of these are as follows:-
Freedom of conscience
Right to profess
Right to propogate
Right to practice
Article 25 covers not only religious belief but also religious practices. This
right is available to all person citizen as well as noncitizen.
Freedom to manage religious affairs:- As per article 26, every religious
denomination or any of its section shall have the following right:-
to establish and maintain institutions for religious and charitable
purposes;
to manage its own affairs in matters of religion.
to own and acquire movable and immovable property; and
to administer such property in accordance with law.
Denomination:- Religious denomination should satisfy the following
condition:-
It should be body of individuals who have been system of beliefs
which they regards as conductive to their spiritual well being.
It should have common organisation; and
It should be designated by a distinctive name.
For example: - ‘Ramakrishna mission’ and ‘Anand Marg’ and Arvindo
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Society is not the denomination.
Freedom from taxation for promotion of Religion:- Article 27 lays down that
no person shall be compelled to pay any taxes for the promotion or
maintenance of any particular religion or religious denomination. In other
words, the state should not spend the public money collected by way of tax
for the promotion or maintenance of any particular religion.
This provision prohibits only levy of tax and not a fees. This is because the
purpose of fee is to control secular administration of religious institutions not
to promote or maintain religion.
Freedom from attending religious instruction (RI):- Article 28 provides that
no religious instruction shall be provided in any educational institution
wholly maintained out of state funds. However, this provision shall not apply
to an educational institution administered by the state but established under
any endowment or trust requiring imparting of religious institution in such
institution.
Article 28 distinguishes between four types of educational institutions:-
Institutions wholly maintained by the state- RI totally prohibited
Institutions administered by the state but established under any
endowment or trust-RI permitted
Institutions recognised by the state- RI is permitted on voluntary basis
Institutions receiving aid from the state- RI is permitted on voluntary
basis.
Cultural and Educational Rights
Protection of interest of minority:- ( Article- 29):-
Any section of the citizens residing in the territory of India or any part
thereof having a distinct language, script or culture of its own shall
have the right to conserve the same.
Further, No citizen shall be denied admission into any educational
institution maintained by the State or receiving aid out of State funds
on grounds only of religion, race, caste, language or any of them.
Right of minorities to establish and administer educational institutions:-(
30):-
All minorities, whether based on religion or language, shall have the
right to establish and administer educational institutions of their
choice.
In making any law providing for the compulsory acquisition of any
property of an educational institution established and administered
by a minority, the State shall ensure that the amount fixed by or
determined under such law for the acquisition of such property is
such as would not restrict or abrogate the right guaranteed.
The State shall not, in granting aid to educational institutions,
discriminate against any educational institution on the ground that it
is under the management of a minority, whether based on religion or
language.
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Minority educational institutions are of three types:-
o Institutions that seek recognition as well as aid from the state.
o Institutions that seek only recognition from the state not aid.
o Institutions that neither seek recognition nor aid from the
state.
Only first two types of institutions are subject to state control.
Right to constitutional Remedies-32
Meaning:- A mere declaration of fundamental rights in the constitution is
meaningless, useless and worthless without providing effective machinery for their
enforcement. In other words right of enforcement is itself a fundamental right. That
is why Dr. Ambedkar called Article 32 as the soul of the constitution.
Article 32 empowers the Supreme Court to act as defender and guarantor of the
fundamental rights of the citizen. It has been vested with ‘original and ‘wide’ powers
for that purpose. The purpose of Art. 32 is to provide a guaranteed, effective,
expeditious, inexpensive and summary remedy for the protection of the
fundamental rights. Only the fundamental right can be enforced and not any other
right like statutory right, customary rights etc. The violation of fundamental right is
sine qua non for the applicability of article 32. However, the jurisdiction of the
Supreme Court in case of violation fundamental right is concurrent with the
jurisdiction of the High Court as per Article 226 of the constitution. It means when
the fundamental right of a citizen is violated, the aggrieved party has the option of
moving either the High Court or Supreme Court directly. Supreme Court and High
Court ( in case of any other right also) provides the remedy in form of writ which are
as follows:-
Habeas Corpus: - it is Latin term which literally means ‘to have the body of’.
It is an order issued by the court to a person who has detained another
person to produce the body of latter before it. The court then examines the
cause and legality of the detention. It would set the detained person free, if
the detention is found to be illegal. Thus writ is a bulwark of individual liberty
against arbitrary detention.
The writ of Habeas Corpus can issued against both public and private person.
However it cannot be issued in following cases:-
Detention is lawful.
Proceeding is for contempt of legislation or a court.
Detention is by a competent court.
Detention is outside the jurisdiction of the court.
Mandamus: - It literally means ‘we command’. It is command issued by the
court to a public official asking him to perform his official duties that he has
failed or refused to perform. It can also be issued against any public body, a
corporation, an inferior court, a tribunal or government for the same
purpose.
It cannot be issued in the following cases:-
Against a private individual or body
To enforce departmental instruction
When the duty is discretionary not mandatory
Against the president or Governor.
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Prohibition:- Literally means ‘to forbid’. It is issued by higher court to a
lower court or tribunal to prevent the latter from exceeding the jurisdiction.
Thus unlike, mandamus that directs activity, the prohibition directs inactivity.
It is not issued against:-
Administrative authorities
Legislative authorities
Private individuals.
Certiorari:- In the literal sense, it means ‘to be certified’ or ‘to be informed’.
It is issued by higher court to a lower court or tribunal either to transfer a
case pending with the latter to itself or squash the order of the latter in a
case. It is issued on the grounds of:-
Excess of jurisdiction
Lack of jurisdiction
Error of law.
Thus, unlike prohibition, which is only preventive, certiorari is both
preventive as well as curative. Certiorari can be issued against even the
administrative authorities affecting the rights of individual as per the ruling of
the supreme since 1991.
Quo-Warranto:- In the literal sense, ‘it means by what authority or warrant’.
It is issued by the court to enquire in to the legality of claim of a person to a
public office.
Directive Principles of State Policy
Introduction:- The D.P.S.P. contained in Part IV of the Constitution set out aims and
objective to be taken up by the States in the governance of the country. This
feature of the Constitution is borrowed from the Constitution of Ireland. The idea of
a welfare State established by our constitution can only be achieved if the States try
to implement them with a high sense of moral duty. The main object in enacting
the directive principles appears is to set standard of achievement before the
legislature and the executive, the local and other authorities, by which their success
or failure can be judge. The Constitution of India contains the following directive
principals:-
i. Directive for social order based on justice – Art 38(1) requires the State to try
and promote the welfare of the people by securing a social order in which
every one is assured social, economic and political justice.
ii. Directives in the nature of non-justifiable right of every citizen –
right to adequate means of livelihood Art 39 (a),
right of both sexes to equal pay for equal work Art 39 (b)
Right against economic exploitation. Art 39 (e)
Equitable justice and free legal aid, Art 39 (A).
iii. To organize village Panchayats as units of self-government (Art. 40)
iv. Right of work within the economic capacity of the state. Art 41
v. The State shall make provision for securing just and humane conditions of
work and for maternity relief. Art. 42.
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vi. To develop cottage industries. (Art 43)
vii. Participation of workers in management of industries, (Art 43A)
viii. To secure a uniform civil code for the Citizen (Art 44).
ix. The State shall endeavour to provide, free and compulsory education for all
children until they complete the age of fourteen years. Art. 45
x. To promote with special care the educational and economic interests of the
weaker section of the People and, in particular, of the Scheduled Castes and
the Scheduled Tribes, and shall protect them from social injustice and all
forms of exploitation.
xi. To prohibit consumption of liquors and intoxicating drug except for medical
purposes. (Art 47).
xii. To organize agriculture and animal husbandry on modern lines.
xiii. Protection and improvement of environment and safeguarding of forests and
wild life, (art 48A)
xiv. To protect and maintain places of historic, and artistic interest. (Art 49).
xv. To separate judiciary from executive (Art 50).
xvi. The State shall endeavour to—
a.promote international peace and security;
b. maintain just and honourable relations between nations;
Relation between fundamental rights & D.P.S.P:-
D.P.S.P contained in Part IV of the Constitution. These are defined in Art 36 to 51 set
out the aims and objectives to be taken up by the State in the Governance of the
country. The D.P.S.P. is borrowed from the Constitution of Ireland. The D.P.S.P. are
not justifiable.
Fundamental Rights are contained in Part III of the Constitution. These are defined
in Art 12 to 35. These rights are provided for to every person of India and it can be
enforced by the Court.
In Kesvanand Bharti v. State of Kerala, The Supreme Court held that the
fundamental right & D.P.S.P. aim is the some goal of bringing about a social
revolution and establishment of a welfare state and they can be interpreted and
applied together.
Fundamental duties
a. To abide by the Constitution and respect its ideals and institutions, the National Flag
and the national Anthem
b. To Cherish and follow the noble ideals which inspired our National Struggle for freedom.
c. To uphold and protect the Sovereignty – Unity and integrity of India.
d. To defend the Country and render National Service when called upon to do so.
e. To Promote harmony and the spirit of common brotherhood amongst all the people of
India, Transcending, religious, linguistic and regional or Sectional diversities, to renounce
Practices derogatory to the dignity of woman.
f. To value and presence the rich heritage of our composite culture.
g. To protect and improve the Natural, environment, Including forests, lakes, rivers and
wild life, to have compassion for living creatures.
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h. To develop the Scientific temper, humanism and the spirit of inquiry and reform.
i. To safeguard public property and to abjure violence.
j. To strive towards excellence in all sphere of individual and collective activity. So that the
nation constantly rises to higher levels of Endeavour and achievement.
k. Who is Parent or Guardian to Provide opportunities for education to his child or as the
case be ward between the age of six and fourteen years.
Ordinance Making Power (Art 123):- If any time when both house of Parliament are
not in session, President may issue ordinance having same force of as an Act of
Parliament. Such ordinance must be laid before both houses of Parliament and shall
have effect up to six weeks of unless Parliament by disapproved by resolution.
An ordinance Promulgated under Art 123 is a law having same force and effect as an
Act at Parliament. The ordinance passed by the President cannot be inquired into
challenged in Courts. It can not violate fundamental rights.
TRADE, COMMERCE AND INTERCOURSE –
Meaning:- The word “trade” means “buying” or “selling” of goods while the term “Commerce”
includes all forms of transportation such as by land, air or water. The term “intercourse” means
movement of goods from one place to another place. The words trade commerce and
intercourse covers all kinds of activities which are likely to come under the nature of commerce.
It is to be noted that Art.19 (1) (g) also guarantees to citizens the right to practice any profession
or carry on any trade, business, etc. But while Art, 19 (1) (g) confers a fundamental right on
citizens to carry on trade, business etc. Art.301 confers only a statutory right. The right under
Art. 19 (1) (g) can only be claimed by citizens, but the right under Art.301 can be claimed by any
one.
The word “free” in Art.301 – does not mean freedom from Laws or regulations. There is a clear
distinction between laws interfering with freedom to carry out the activities constituting trade
and law imposing rules of proper conduct or other restraints for the due and orderly manner of
carrying out the activities. The distinction is known as regulations.
The word “regulation” has no fixed connotation. Its meaning differs according to the nature of
the thing which it is applied. A purely regulatory and compensatory law cannot be regarded
as violative of the freedom of trade and commerce. Such laws are intended merely to
regulate trade and commerce they tend, to facilitate, and not restrict or restrain freedom or
trade. Thus, such measures as traffic regulations, licensing of vehicles, charging for the
maintenance of roads, marketing and health regulations, price control, economic and social
planning prescribing minimum wages are purely regulatory measures., than a law which
levies a tax or toll for the use of a road or bridge is not a barrier or burden on a trade but in
reality helps the free-flow of trade by enabling the provision of a mare convenient and less
expensive route. Such compensatory taxes are no hindrance to any such freedom of trade so
long as they are within reasonable limits, if the amount of such taxes are unduly high it
certainly would hamper trade.
In this connection the Court has pointed out that the distinction between “freedom” in Art 301
and “restriction” in Art. 302 and 304 must be kept in mind, and that which, in reality
facilitates trade cannot be a restriction. While that which actually hampers trade will be a
restriction.
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“The Majority judgement in the Atiabari Tea Co’s Case read with a majority judgement in the
Automobile’s case lead to the following principles relating of Art.301
1. Art.301 assures freedom of inter-State as well as intra-State trade, Commerce and
intercourse.
2. Trade, Commerce and intercourse have the widest connotation and take in movement
of goods and persons.
3. The freedom is not only from laws enacted in the exercise of the powers conferred by
the legislative entries relating to trade and commerce or production, supply and
distribution of goods, but also to all laws including tax laws. only those laws whose
direct and immediate effect to inhibit or restrict freedom of trade or commerce will
come with the mischief of Art.301. Laws which are merely regulatory or which impose
purely compensatory taxes, and hence intended to facilitate freedom of trade, are
outside the scope Art. 301.
4. Restrictions on Trade and Commerce – Art 301 is subject to the restrictions imposed
under Art. 302 to 305.
Parliament’s Power to regulate trade and commerce in the Public interest – Art 302
authorizes Parliament to impose such restrictions on the freedom of trade, commerce or
inter course between one State and another or within any part of the territory of India
as may be required in the public interest.
State‟s power to regulate trade and commerce – Art 304 (a) empowers the State to
impose any tax on goods imported from other State if similar goods in the State are
subject to similar tax so as not to discriminate between goods so imported and goods
manufactured or produced in the State.
Saving of existing laws – Art 305 saves existing laws and laws providing for State
monopolies in so far as the President may by order otherwise direct. In Saghir Ahmad v.
State of U.P. The Supreme Court raised the question whether an Act providing for State
monopoly in a particular trade or business conflicts with the freedom of trade and
commerce, guaranteed by Art. 301, but left the question undecided. Art 19 was
amended by the Constitution (first Amendment) Act in order to take out such State
monopolies out of the purview of Art. 19 (1)(g). But no corresponding provision was
added to Art 305.
It appears from the judgement of the Supreme Court that in spite of such an
amendment a law introducing such State monopoly might have to be justified before the
courts as being “in the public interest” or as amounting to a “reasonable” under Art.306
(b) of the Constitution.
On 7th August 2020, Girish Chandra Murmu has been appointed as the new Comptroller and Auditor General of India (CAG.) Earlier, he was the Lieutenant-Governor of Jammu & Kashmir Union Territory. Before him, Rajiv Mehrishi assumed the CAG office on 25 September 2017.
Comptroller and Auditor General of India is the apex authority responsible for external and internal audits of the expenses of the National and state governments. It is popularly known as the CAG of India. In this article, we will discuss in brief about the office of the CAG and its functions. It is an important topic for General Studies Syllabus. It is included in the Constitutional Bodies: Statutory, regulatory, and various quasi-judicial bodies in General Studies Paper 2.
CAG of India: Constitutional Provisions
Part V of the Indian Constitution describes the role and responsibilities of this office in Chapter V. The Comptroller and Auditor General is one of the few offices directly appointed by the President of India.
Powers of the Comptroller and Auditor General of India
Article 148 of the Constitution of India establishes the authority of this office. It states the following points in relation to the establishment and powers of CAG:
- The Comptroller and Auditor General is appointed by the President of India and can be removed from office only in the manner and on the grounds that a Judge of the Supreme Court is removed.
- The person appointed to this office should take an oath of office before the President or any other person appointed by the office of the President.
- The salary, service conditions, leaves of absence, pension, and age of retirement are determined by the Parliament of India and specified in the Second Schedule such that the service conditions and salary will not be modified to the disadvantage of the incumbent during their tenure.
- The CAG is not eligible for any further office after the end of their tenure either in the Government of India or any State Government.
- The powers and functions of the CAG are subject to the provisions of the Indian Constitution and any Acts of Parliament, along with the service conditions for the Indian Audits and Accounts Department. The rules governing these would be prescribed by the President in consultation with the incumbent.
- The expenses on the administration of this office including all allowances, salaries and pensions would be charged to the Consolidated Fund of India.
- The incumbent is appointed for a period of 6 years or until attaining the age of 65 years whichever is earlier.
In order to be able to discharge duties effectively, certain privileges and powers which facilitate the process of auditing have been given to this office. The following are the major powers of the CAG of India:
- The Comptroller and Auditor General or his staff can inspect any office of the organizations which are subject to his audit. He and his staff can scrutinize the transactions of the government and question the administration regarding the various aspects of these transactions. After scrutinizing the transactions, the CAG may withdraw his objections or, if he finds them serious, incorporate them in his report which is submitted to the Parliament.
- To enable the office to perform this function smoothly, he is endowed with full access to all the financial records including books, papers, and documents. Moreover, the CAG has the freedom to ask for relevant information from any person or organization. His right to call for information and accounts is statutory, as was affirmed by the order made by the Government of India in 1936 in order to enforce the Act of 1935.
The present provision of according him free access to files and information is a practice continuing from the past. A modification, however, was introduced in 1954 in the central government according to which, if secret documents are involved, they are sent to the CAG by name specifically and are returned as soon as the work is over.
Duties of CAG
Articles 148, 149, 150 and 151 of the Constitution of India describe the functions and powers of this office. The following is a brief description of various areas dealt with in these Article of the Constitution:
- Article 149: Duties and Powers of the Comptroller and Auditor General: To perform such duties and exercise such powers in relation to accounts of the Union of India and the states and of any other bodies or authority, as may be prescribed by any law made by the Parliament.
- Article 150: Form of Accounts of the Union of India and the States: To prescribe, with the approval of the President, the form in which the account of the Union and of the States are to be kept.
- Article 151: CAG Reports: To report to the President or to the Governors of the States on the accounts of the Union or State. The constitution has also provided in Article 279(i) that the CAG has to ascertain and certify the net proceeds of any tax or duty mentioned in Chapter I of Part XII of the Constitution. Besides these constitutional provisions and the Duties Powers and Conditions of Service Act of 1971, is necessary to mention that, before 1976, the CAG had a two-dimensional role, that accounting and auditing. Due to the separation of accounts and audit in 1976, the CAG’s duty is the auditing of accounts. Since 1976, accounting is being done by the various departments themselves with the help of the Indian Civil Accounts Service.
List of Comptroller & Auditor General of India
Role of CAG in India
The role of this office is to uphold the provisions of the Indian Constitution and laws enacted by the Parliament in the field of financial administration. The accountability of the executive (i.e., the council of ministers) to the Parliament in the sphere of financial administration is secured through CAG reports. The office is responsible to and is an agent of the Parliament and conducts audits of expenditure on its behalf.
- The CAG has ‘to ascertain whether money shown in the accounts as having been disbursed was legally available for and applicable to the service or the purpose to which they have been applied or charged and whether the expenditure conforms to the authority that governs it’.
- The office can perform a propriety audit, that is, it can look into the ‘wisdom, faithfulness and economy’ of government expenditure and comment on the wastefulness of such expenditure. However, unlike the legal and regulatory audit, which is obligatory on the part of the CAG, the propriety audit is discretionary.
- The secret service expenditure is a limitation on the auditing role of the CAG. In this regard, the CAG cannot call for particulars of expenditure incurred by the executive agencies but has to accept a certificate from the competent administrative authority that the expenditure has been so incurred under his authority.
The Constitution of India visualizes this office to be Comptroller as well as Auditor General. However, in practice, the incumbent officer is fulfilling the role of an Auditor-General only and not that of a Comptroller. In other words, ‘the office has no control over the issue of money from the consolidated fund and many departments are authorised to draw money by issuing cheques without specific authority from the CAG, who is concerned only at the audit stage when the expenditure has already taken place.
The powers of the CAG, regarding audits, are provided for in the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. According to this act, the CAG can audit:
- All receipts and expenditure from the Consolidated Fund of India and of the states and union territories.
- All transactions relating to the Contingency Funds and Public Accounts. • All trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept in any department.
- All stores and stock of all government offices or departments.
- Accounts of all government companies set up under the Indian Companies Act, 1956.
- Accounts of all central government corporations whose Acts provide for audit by the CAG.
- Accounts of all authorities and bodies substantially funded from the Consolidated Fund. Accounts of any authority, even though not substantially funded by the government, at either the request of the Governor/President or at the CAG’s own initiative.
Functions of the CAG of India
The Constitution in Article 149 provides the legal basis for the Parliament to prescribe the duties and powers of the CAG in relation to the accounts of the Union and of the States and of any other authority or body. The CAG Duties, Powers and Conditions of Service (DPC) Act, was passed in the parliament in 1971. The DPC Act was amended in 1976 to separate accounts from audit in the Government of India. The duties and functions of the CAG as laid down by the Constitution are:
- Auditing the accounts related to all expenditure drawn from the Consolidated Fund of India, consolidated fund of every state and consolidated fund of every union territory having a Legislative Assembly.
- Audit of all expenditure from the Contingency Fund of India and the Public Account of India as well as the contingency funds and the public accounts of states.
- Audit of all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts of any department of the Central Government and state governments.
- Auditing the receipts and expenditure of the Government of India and each state to ensure that the rules and procedures in that regard are designed to secure an effective check on the assessment, collection and proper allocation of revenue.
- Auditing the receipts and expenditure of the following: All bodies and authorities substantially financed from the Central or state revenues; Government companies; and Other corporations and bodies when so required by related laws.
- Auditing all transactions of the Central and state governments related to debt, sinking funds, deposits, advances, suspense accounts and remittance business. He also audits receipts, stock accounts and others, with approval of the President, or when required by the President.
- Auditing the accounts of any other authority when requested by the President or Governor. For example, the audit of local bodies.
- Advising the President with regard to prescription of the form in which the accounts of the Centre and the states shall be kept (Article 150).
- Submitting audit reports relating to the accounts of the Central Government to the President, who shall, in turn, place them before both the Houses of Parliament (Article 151).
- Submitting audit reports relating to the accounts of a state government to the Governor, who shall, in turn, place them before the state legislature (Article 151).
- Ascertaining and certifying the net proceeds of any tax or duty (Article 279). The certificate is final. The ‘net proceeds’ means the proceeds of a tax or a duty minus the cost of collection.
- Acting as a guide of the Public Accounts Committee of the Parliament. He compiles and maintains the accounts of state governments. In 1976, he was relieved of the responsibilities regarding the compilation and maintenance of accounts of the Government of India due to the separation of accounts from audit, through departmentalization of accounts. The CAG submits three audit reports to the President:
- Audit Report on Appropriation Accounts
- Audit Report on Finance Accounts
- Audit Report on Public Undertakings
The President lays these reports before both the Houses of Parliament. After this, the Public Accounts Committee examines them and reports its findings to the Parliament.
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CAG Reports
The three CAG Reports as stated above deal with different facets of public audits. The following paragraphs give a brief overview of these audit reports:
- Audit Report on Appropriation Accounts: The appropriation accounts show the appropriation of the money granted by the legislature to the various grants and heads of expenditure and whether the money granted for a specific purpose has been spent for that purpose or not.
- Audit report on Finance Accounts: The Finance Accounts show the accounts of annual receipts and expenditure during the year.
- Audit report on Public Undertakings: This report deals with the finances and expenditures of various Public Sector Undertakings (PSU’s).
The audit report, in brief, contains a narration of cases involving financial irregularities, losses, frauds, wasteful expenditure and comments thereon, the accuracy of budgeting control of expenditure, savings etc. The CAG provides ‘audit paras” criticizing public expenditures of the departments and the ‘paras’ are developed during post-event scrutiny by the CAG staff and detailed discussions with the senior staff of the department concerned. The finalized ‘paras’ are then brought before the Parliament where the concerned parliamentary committee that deals with the affairs of a particular ministry or department disposes of each ‘para’.
The form of the audit reports is constantly under review and has undergone periodic changes. No matter what the format, the objective, that loss of money has to be prevented remains the same. They highlight transactions which have not proved financially viable. As the report focuses its gaze on the omissions, each department is on its toes because the report may bring adverse and undesirable publicity in its wake.
The following procedure is followed while making and submitting an audit report by the Comptroller and Auditor General’s office:
- To begin with, when the audit takes place, during the course of inspection of the various organizations, ‘Inspection Reports’ of each unit/organization are prepared and copies are sent to them. About 72,000 inspection reports are sent in a year. They are asked to take corrective action and their progress is also watched. The most important matters in these Inspection Reports are included in the Annual Audit Reports.
- Before they are presented to the President, the audit reports are put through rigorous quality assurance procedures and are countersigned by the CAG.
- After they are submitted to the legislature, the legislature, in turn, hands them over for examination to the concerned parliamentary committees.
- The reports of all the departments, including Railways, Post and Telegraph and other departmental undertakings, are handed over to the Public Accounts Committee (PAC).
- The reports relating to corporations and companies are given to the Committee on Public Undertakings (COPU).
Since 1989, an Annual Activity Report of each department is brought out by the CAG to assess the overall working of the department and to let all those interested in the functioning of the department know the details of its working. It serves a dual purpose: it gives a complete and true picture of the existing state of affairs and also helps in planning for the future.
The functions of the Comptroller and Auditor General of India can be studied under the following headings:
Audit of Expenditure
It is the prime task of the CAG to audit all expenditure incurred from the revenue of the union and the states. It may be mentioned at the outset that the audit by this office is not an administrative but a financial audit. Administrative audit entails an examination of technical, personnel and organizational processes of the administrative apparatus. This audit is not within its jurisdiction. The Comptroller and Auditor General’s office is concerned only with the financial aspects. However, when an administrative act has serious adverse financial repercussions or implications, the CAG can see whether that particular administrative act was in conformity with the prescribed laws and approved financial procedures and whether it has resulted in any extravagance or loss.
Audit of expenditure consists of ensuring whether the following essential conditions have been fulfilled or not:
- that the expenditure is covered by sanction, whether special or general, accorded by a competent authority;
- that the expenditure conforms to the relevant provisions of the statutory enactments and is in accordance with the financial rules and regulations framed by the competent authority;
- that there is a sanction, either general or special, accorded by the competent authority;
- that it is within the ambit of the purpose for which the grant was intended; that the demand is supported by a voucher in proper form and the person to whom the payment has been made has duly acknowledged the payment and the fact of payment has been so recorded as to make a second claim on the government impossible;
- that the various programmes, schemes and projects in which large funds have been invested are being run economically;
- that the various public sector undertakings are yielding the results expected of them; and
- that the expenditure has been incurred with due regard to the broad and general principles of financial propriety. All these constitute what is called the statutory audit. In other words, these are specifically provided for by statute or law.
Side by side, another area, which is known as discretionary audit, has emerged. The discretionary audit is based on a liberal interpretation of the functions given by the statute and the recommendations of the Public Accounts Committee. It had recommended that “the Public Accounts Committee should, even more than in the past, encourage the CAG to scrutinize and criticize improper and wasteful expenditure and to indicate whether censure is in his opinion required. In practice, the discretionary powers have become more important than the ones laid down by the statute. Much depends on the approach and style of the incumbent. A precise area of audit cannot be prescribed in the case of a discretionary audit because no rules regarding this have been laid down. Yet, it may be mentioned that discretionary audit lays emphasis on undertaking investigation and reporting on any wasteful and uneconomical expenditure regarding contracts and major deals. The statutory audit is also known as the ‘regularity audit’ in the sense that its chief purpose is to see whether rules and procedures have been followed in accordance with the basic statutes, rules, essential requirements of audit and accounts and the general or particular orders issued by higher authorities. It also involves “general conformity to the broad principles of orthodox finance by the sanctioning and the spending authorities.” Former CAG, T N Chaturvedi observes that in the process of seeing whether the expenditure conforms to the rules, regulations, statutes and enactments, the office is also interpreting the rules, orders and statutes. This makes it a constitutional, statutory and quasi-judicial body under the Constitution of India.
Audit of Government Undertakings
The CAG also undertakes an audit of the commercial undertakings of the governments of the union and the states. Commercial undertakings exist in three forms:
- Departmental undertakings, run on the pattern of departments.
- Statutory corporations created by specific laws of the Parliament and broadly controlled by the government.
- Government companies, set up under the Indian Companies Act, 1956, in the form of private or public limited companies.
Audit of Appropriation
The appropriation audit ensures that the grants are spent for the purpose for which they have been provided. This audit enables the CAG to satisfy himself that the expenditure which is being audited is within the ambit of the grants and that the expenditure incurred has been incurred for the specific purpose for which it was voted by the legislature.
- In this process, certain cases which depict a discrepancy between the estimates and the final turnout might come to light. A scrutiny of such cases has to be made.
- It also verifies whether there have been reappropriations from one head to another and whether such reappropriations conform to the authority delegated.
Thus, it is a document which reveals the various aspects of the transactions of the government. The appropriation audit is not done on a test basis, as in the case of an accounting audit. It must be detailed, thorough and complete. Every payment is checked in the books to its right head of service so as to ensure that the intentions of the legislature have been honoured.
The main idea behind this audit is to ensure that the accounts presented by the concerns give a complete and true picture of the various financial aspects of the concerns. The public has a large stake in the running of these undertakings as vast public funds are involved. Hence, together with the other ministerial and parliamentary checks over these undertakings, they are also subject to the audit control by this office. In the case of departmental undertakings, the CAG is the sole auditor.
- The Acts by which the government corporations are set up specify whether the CAG will audit their accounts, or whether the accounts will be audited by auditors appointed by the government.
- To avoid these pitfalls, a system was devised in 1956 to provide personal contacts between the representatives of audit and of administration. Under this, the secretary of each department could take up the objections which he considered unjustified with the concerned Accountant General directly. If these discussions failed, the secretary could take up the matter with the CAG himself.
Though the system had received excellent support in the initial stages, it is slowly falling into disuse. The preceding analysis underscores that audit is essential as an instrument of parliamentary and financial control. B R Ambedkar had pointed out in the Constituent Assembly debates that the CAG was probably the most important officer in India because it was he who saw that the expenses voted by Parliament were well utilized. He may be criticized on the ground that the audit is too critical, concerned with details, etc., but that exactly is the intention why this office was created. The CAG protects public funds from the reach of arbitrary power and, in that sense, is an important and most useful dignitary of the state.
Structure of CAG’S Office
The Indian Audit and Accounts Department (IAAD) is headed by the Comptroller and Auditor General of India. He is assisted by five Deputy Comptroller and Auditors General of India. One of the Deputies is also the chairman of the Audit Board. Below the Deputy CAG are four Additional Deputy Comptroller and Auditors General of India. The hierarchy in this office comprises of:
- CAG
- Deputy CAG
- Additional Deputy CAG
- Directors General
- Principal Directors
- Directors/Deputy Directors
Note: Field office formations are headed by officers of the designation of DG/PAG/PD/AG and they report to the DAI/ADAI concerned.
One Director acts as Secretary to the incumbent CAG. At the regional level, in various states, there are a number of Accountants General who act as agents of the CAG in performing their functional and supervisory responsibilities at the state level.
How Indian CAG is Different from British CAG?
Three points of difference between Britain CAG and Indian CAG-
- CAG of India only performed the role of an Auditor General and not of a Comptroller but in Britain, it has the power of both Comptroller as well as Auditor General.
- In India, the CAG audits the accounts after the expenditure is committed i.e. ex post facto. In the United Kingdom, no money can be drawn from the public exchequer without the approval of the CAG.
- In India, CAG is not a member of the parliament while in Britain, CAG is a member of the house of the Commons.
IAS aspirants should know about government bodies engaged in regulatory and audit activities due to their importance in the governance of the country. Apart from this, many questions in the UPSC Mains exam have been asked directly from this topic.
The topic, ‘CAG in India’ is important for UPSC Mains GS 2 preparation. To check GS 2 preparation articles, check the linked articles below:
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