Comptroller and Auditor-General of India /Attorney general /Article 148 & 76

📝Comptroller and Auditor General of India( CAG) :

the Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India. He is the head of the Indian Audit and Accounts Department’.

He is the guardian of the public purse and controls the entire financial system of the country at both the levels—the Centre and the state. His duty is to uphold the Constitution of India and laws of Parliament in the field of financial administration.

This is the reason why Dr BR Ambedkar said that the CAG shall be the most important Officer under the Constitution of India. He is one of the bulwarks of the democratic system of government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission, He holds office for a period of six years or upto the age of 65 years, whichever is earlier.

He can resign any time from his office by addressing the resignation letter to the president. He can also be removed by the president on same grounds and in the same manner as a judge of the Supreme Court.

In other words, he can be removed by the president on the basis of a resolution passed to that effect by both the Houses of Parliament with special majority, either on the ground of proved misbehaviour or incapacity.

Shri Narahari Rao was the first
Comptroller and Auditor General of India

Shri Girish Chandra Murmu is the incumbent CAG (2020)

DUTIES AND POWERS
The Constitution (Article 149) authorises 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. Accordingly, the Parliament enacted the CAG’s (Duties,Powers and Conditions of Service) act, 1971. This Act was amended in 1976 to separate accounts from audit in the Central government.

The duties and functions of the CAG as laid down by the Parliament and the Constitution are:
1. He audits the accounts related to all expenditure from the Consolidated Fund of India, consolidated fund of each state and consolidated fund of each union territory having a Legislative Assembly
2.Audits all expenditure from the Contingency Fund of India and the Public Account of India as well as the contingency fund of each state and the public account of each state.
3. Audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central Government and state governments.

4. He audits the receipts and expenditure of the Centre and each state to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue.

5.He audits all transactions of the Central and state governments related to debt, sinking funds,deposits, advances, suspense accounts and remittance business. He also audits recents,stock accounts and others, with approval of the President, or when required by the President.

6.He advises the President with regard to prescription of the form in which the accounts of the Centre and the states shall be kept (Article150).

7. He submits his audit reports relating to the accounts of the Centre to President, who shall,in turn, place them before both the Houses of Parliament (Article 151).

8. He submits his audit reports relating to the accounts of a state to governor, who shall, in turn, place them before the state legislature(Article 151).

9. He ascertains and certifies the net proceeds of any tax or duty (Article 279). His certificate is final. The ‘net proceeds’ means the proceeds of a tax or a duty minus the cost of collection.

10. He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament.

The CAG submits three audit reports to the President📝audit report on appropriation accounts📝audit report on finance accounts, and 📝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.

Articles Related Comptroller and Auditor General of India :
📝148⏩Comptroller and Auditor-General of India
📝149⏩Duties and powers of the Comptroller and Auditor -General
📝150⏩Form of accounts of the Union and of the States
📝151⏩Audit reports

Some Important Questions About CAG:

1. Which of the following corporations is fully audited by Comptroller and Auditor General of India (CAG)?
a) Reserve Bank of India
b) Life Insurance Corporation
c) Air India
d) State Bank of India

2.The accounts of which of the following are not audited by CAG?
a) Municipal institutions
b) State Governments
c)Government Companies
d)Central Government

3.Which article of the Constitution off India provides for an independent office of the Comptroller and Auditor General of India (CAG)?
A) Article 147
B) Article 148
C) Article 149
D) Article 150

4.Who is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state?
A)Reserve Bank of India
B)Ministry of Finance
C)Comptroller and Auditor General of India
D)President of India

5.Who said that the CAG shall be the most important Officer under the Constitution of India?
A) K.M. Munshi
B) Jawaharlal Nehru
C) B.R. Ambedkar
D) Sardar Vallabhbhai Patel

6.Who appoints the Comptroller and Auditor General of India (CAG)?

A)President

B)Vice-President

C) Prime Minister

D) Speaker

7.What is the tenure of the office of Comptroller and Auditor General of India (CAG)?

a) 5 years or age of 60, whichever is lower

b)6 years or age of 65, whichever is lower

c) 4 years or age of 65, whichever is lower

d) Age of 60

8.Who is the current CAG of India?

a) Shashi Kant Sharma

b) Rajiv Mehrishi

c) Vinod Rai

d) None of them

📝 Attorney General Of India📝

The Constitution (Article 76) has provided for the office of the Attorney General for India’.He is the highest law officer in the country.

Appointment and Term:The Attorney Generl (AG) is appointed by the president. He must be a person who is qualified to be appointed a judge of the Supreme Court. In other words, he must be a citizen of India and he must have been a judge of some high court for five years or an advocate of some high court for ten years or an eminent jurist, in the opinion of the president.The term of office of the AG is not fixed by the Constitution. Further, the Constitution does not contain the procedure and grounds for his removal. He holds office during the pleasure of the president.

(M. C. Setalvad (Longest term) was the first Attorney General of India.
K. K. Venugopal is the incumbent Attorney General of India.)

Remuneration and tenure:

The remuneration and tenure of the Attorney General is not pronounced in the constitution of India. The President of India determines both.
Functions and powers:

Advices the government of India on any legal matter.Performs any legal duties assigned to him by the President.

Discharge functions conferred him by the President or the constitution of India.

RIGHTS :

In the performance of his official duties, the Attorney General has the right of audience in all courts in the territory of India. Further, he has the right to speak and to take part in the proceedings of both the Houses of Parliament or their joint sitting and any committee of the Parliament of which he may be named a member, but without a right to vote.He enjoys all the privileges and immunities that are available to a member of Parliament.

Limitations :Following limitations are placed on the Attorney General in order to avoid any complication and conflict of duty:

1. He should not advise or hold a brief against the Government of India.

2. He should not advise or hold a brief in cases in which he is called upon to advise or appear for the Government of India.

3. He should not defend accused persons in crimi-nal prosecutions without the permission of the Government of India.

4. He should not accept appointment as a director in any company or corporation without the permission of the Government of India.

some mcq about Attorney General of India :

1. Which of the following article of Indian Constitution dealt with the appointment of attorney general of India?

(a) Article 72

(b) Article 74

(c) Article 76

(d) Article 68

2. Which of the following is true about the Attorney General of India?

(a) He has the right of audience in all the courts in India

(b) His term of the office and remuneration is decided by the president

(c) He advices the Government of India

(d) All the above

3. Who is the highest legal officer of the Union Government of India?

(a) Attorney General of India

(b) CAG

(c) President

(d) Solicitor General of India

4.For which among the following periods, an Attorney General is appointed in India?

(a)2 years

(b)3 years

(c)4 years

(D) Any period which the president feels suitable.

🌿 Which among the following is the first state in India to set up a directorate of social audit ?

A) Haryana

B) Rajasthan

C) Andhra Pradesh

D) Kerala

5.The Qualifications of a candidate for Attorney General must be equivalent to – – – – – – – – – – -?

A) A Judge of High Court

B) A Judge of Supreme Court

C) A Minimum Practice of 10 years in High CourtsA

D) Minimum Practice of 10 years in Supreme Court

6.Which among the following is NOT a qualification to become an Attorney General of India?

A) He must have been a judge of the Supreme Court for 10 years

B) He must have been a Judge of High Court for five years

C) He must have been an advocate of high court for ten years

D) He must be an eminent jurist in the opinion of the President of India

7.Who is non-member who can participants in the debate of Lok Sabha?

A) Vice President

B) Chief Justice of India

C) Attorney General of India

D) None of these

8.The Attorney–General of India is appointed by the

A)Chief Justice of Supreme Court

B)The Prime Minister

C) The President

D)The Vice-President

9.Who among the following can attend the meetings of both houses of Parliament while not being a member of either House?

A) The Solicitor General of India

B) The Vice-president of India

C)The Comptroller and auditor General of India

D)The Attorney General of India

10.K.K. Venugopal is holding which of the following important posts in India?

A) Attorney General

B) Solicitor General

C) Director, CBI

D) Commissioner, CVC

11.Who among the following holds his/her office during pleasure of the President?

A) Comptroller and Auditor General of India

B) Chief Election Commissioner

C)Speaker of Lok Sabha

D)Attorney General of India

12.Which one of the following statements about the Attorney-General of Indian is NOT correct?

A) He shall have the right to speak in the Houses of Parliament

B) He shall have a right of audience in all courts in the territory of India in the performance of his official duties

C) He must have the same qualifications as are required to be a Judge of the supreme Court

D) He is a whole-time counsel for the Government

13.Consider the following statements:

Attorney General of India can

1) take part in the proceedings of the Lok Sabha

2)be a member of a committee of the Lok Sabha

3)speak in the Lok Sabha

4)vote in the Lok Sabha

Which of the statements given above is/are correct?

A) 1 only

B) 2 and 4

C) 1, 2 and 3

D) 1 and 3 only

14.Which one of the following statements regarding the Solicitor General of India is NOT correct?

A)It is a constitutional position under Article 76 of the Constitution of India

B)He is appointed by the Appointments Committee of the Cabinet

C)He assists the Attorney General of India

D)It is a statutory position

The Attorney General Of India List:

1.M. C. Setalvad:incumbent priminister (Jaharlal Neheru)

2.C. K. Daphtary:Jaharlal Neheru & Lal Bahadur shastri

3.Niren De:Indira Gandhi

4.S. V. Gupte:Morarji deshai

5.L. N. Sinha :Indira Gandhi

6.K. Parasaran:Indira Gandhi & Rajib Gandhi

7.Soil Sorabjee:V. P. Singh, Chandrashekhar

8.G. Ramaswamy:Chandrashekhar, Narshima Rao

9.Milon k Banarji:Narshima Rao

10.Ashok Deshai:Devgowda, Inder kumar gujral

11.Soil Sorabjee:Atal Bihari Bajpeyi

12.Milon k. Banarji:Manmohan Singh

13.Esaji vahanvati:Manmohan Singh

14.Mukul Rohatogi:Narendra Modi

15.K. K. Venugopal(1 jul 2017, incumbent): Narendra Modi

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