ART 148 : COMPTROLLER AND AUDITOR GENERAL OF INDIA
Comptroller and Auditor General of India hi Indian Audit and Accounts Department hotu lu ber niin President of India-in a ruat thin a, CAG chuan kum 6 atân kum 65 a tlin hma he nihna hi a chelh thei a, hemi hma pawh hian a duh chuan a bâng thei bawk a ni. Supreme Court angin a hnathawhnaah Independence pêk a nih bakah Supreme Court judge-nen an hlawh pawh a inang a, CAG hi President chuan Supreme Court judge-te a bân theih dân ang thoin a bân thei ve bawk a ni.
Constitution of India Article 149-chuan Parliament chu CAG hnathawh dân tûr dân leh kaihhruaina siam tûrin thuneihna a pe a, hemi tlawhchhan hian Parliament chuan CAG's (Duties, Powers and Conditions of Services) Act, 1971 a siam a ni. He dânin CAG hnathawh dân tûr leh thuneihna a târlan te chu:
1. Consolidated Fund of India, Consolidated Fund of States leh Union Territories ațanga sum hman chhuahna leh lakluhna zawng zawng endiktu a ni.
2. Contingency Fund of India, Public Account of India, Contingency Fund of States leh Public Account of States ațanga sum pêkchhuah leh a hmanna zawng zawngte endiktu a ni.
3. Central sorkâr leh state sorkârin sumdawnna ațanga pawisa a lakluh te, thil siam chhuah ațanga hlawkna bakah chânna a neih zawng zawngte leh a kaihhnawih thil dangte endiktu a ni.
4. Central leh state sorkârin sum a lakluh leh hman chhuah zawng zawngte chu a endik bakah chûng pawisa lut leh chhuak te rualkhai taka hman dân tûr dân leh kaihhruaina an siam te a endik bawk ang.
5. Central leh State sorkâr hnuaia hnathawk pawl hrang hrang te leh company-te sum lut leh chhuak endiktu a ni.
6. President hnen a sorkâr sum lut leh chhuak vawn that dân tûra thurâwn petu a ni.
7. Central sorkâr sum chet vel dân report chu President hnenah a pe ang a, President chuan Parliament-ah a theh lût ve leh thin ang.
8. State sorkâr sum chetvêl dân report chu Governor of state hnenah a pe ang a, Governor chuan State Legislature-ah a theh lût ve leh thin ang.
9. Parliament Standing Committee pakhat- Public Accounts Committee nen inhnaih taka hnathawkhoa inrâwn tawn tûr an ni. '
Hetiang hian Comptroller and Auditor General of India hian sorkâr sum vawnhim kawngah hna pawimawh tak a thawk a, Dr. B.R. Ambedkar phei chuan 'Constitution of India hnuaia a hna (officer)pawimawh ber a ti hial a ni.
ENGLISH VERSION
- CAG is a constitutional authority that audits the financial accounts of the Government of India and its state governments.
- CAG is the head of Indian Audit and Accounts Department.
- He/She is the guardian of the public purse and controls the entire financial system of the country at the Centre and the State level.
- Constitutional provision - Article 148 provides for an independent office of the CAG.
- Appointment by – The President of India by a warrant under his hand and seal.
- Governed by – The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, with significant amendments in 1976, 1984, and 1987.
- Tenure – 6 years or up to the age of 65 years, whichever is earlier
- Resignation – CAG can resign at any time from his office by addressing the resignation letter to the President of India.
- Removal – Same manner as a judge of the Supreme Court of India.
- Can be removed by the President based on a resolution passed to that effect by both the Houses of Parliament with special majority.
- Reason for removal – Proved misbehavior or incapacity.
- Reappointment – Not eligible for further office, either under the Government of India or of any State.
- Salary & service conditions – Determined by Parliament - Salary is equal to judge of the Supreme Court.
- Administrative expenses – Charged upon the Consolidated Fund of India (CFI).
The current CAG (as of Nov, 2025) is K. Sanjay Murthy
Quick Fact
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SOURCES :
1. Zolitics : Indian Polity and Governance' by Lalduhthlana
2. https://share.google/0dSg31jSP77TylNLC 'V Narhari Rao Image'
3. https://share.google/XtxTFxSsVYEczh7Mr 'CAG'
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