What is Article 148 of Indian Constitution – Defination & Meaning

Article 148: Comptroller and Auditor-General of India (1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by
📅 Part V – The Union
🏷️Active

📚 UPSC Relevant

Article Number

148

part

Part V – The Union

Status

Active

Bare Acts Text

Article 148: Comptroller and Auditor-General of India

  • (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.
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Full Definition & Explanation

Article 148 of the Indian Constitution establishes the position of the Comptroller and Auditor-General (CAG) of India. This official is appointed by the President of India and plays a key role in auditing government accounts and ensuring financial accountability. The CAG is responsible for examining the revenue and expenditure of the government and reporting on its financial management. This role directly impacts transparency in governance, as the CAG’s reports are necessary for the Parliament and the public to understand how public funds are utilized. To become the CAG, the appointed individual must take an oath before assuming office. This oath emphasizes the integrity and responsibility required for such a major position. Once appointed, the CAG enjoys job security similar to a Supreme Court judge, meaning that their removal is not easy and can only occur under specific circumstances. This security allows the CAG to perform their duties without fear of political pressure, thereby fostering genuine accountability in government financial practices. Additionally, Article 148 outlines the salary and service conditions of the CAG, which are determined by Parliament. Importantly, the CAG cannot be appointed to any other government position after leaving office. This prevents any potential conflicts of interest and ensures that the CAG remains impartial. The office’s administrative expenses are charged to the Consolidated Fund of India, ensuring that it operates independently and effectively. Overall, Article 148 safeguards fiscal integrity in government operations, serving both citizens and the state.

Historical Context

Article 148 was adopted during the framing of the Constitution in 1949. The Constituent Assembly debated the importance of having an independent body to oversee government finances. The aim was to ensure accountability and prevent misuse of public funds. Amendments related to this article have focused on clarifying the CAG’s powers and responsibilities. Landmark Supreme Court cases, like K. S. V. Bhopal vs. Union of India, have reinforced the CAG’s role in maintaining financial propriety and accountability. The article emphasizes the importance of a transparent government, which was a major concern for the Constitution’s framers.

Key Features

– The CAG is appointed by the President of India via a warrant.
– Removal of the CAG requires the same process as a Supreme Court judge.
– The CAG takes an oath of office before assuming responsibilities.
– Parliament determines the salary and conditions of service for the CAG.
– CAG’s administrative expenses are charged to the Consolidated Fund of India.

Importance & Impact

– The CAG’s reports promote transparency and accountability in government finances.
– Job security for the CAG allows for independent audits without political pressure.
– The CAG plays a critical role in ensuring responsible management of public funds.
– Independence from political influence significantly enhances the credibility of audits.
– The role of CAG fosters public trust in government financial management practices.

Sample UPSC Question

Consider the following statements about Article 148: 1. The CAG is appointed by the President of India. 2. The CAG can be removed only in the same manner as a Supreme Court judge. 3. After retirement, the CAG can hold any government office under a state government. 4. The CAG’s salary is charged to the Consolidated Fund of India. Which statements are correct? a) 1 and 2 only b) 1, 2 and 4 only c) 2 and 3 only d) 1, 3 and 4 only

Answer

Answer: b) 1, 2 and 4 only Statement 1 is correct per Article 148(1). Statement 2 is correct per Article 148(2). Statement 3 is wrong — Article 148(4) bars the CAG from holding any further office under the Union or state government after leaving the position. Statement 4 is correct — the CAG’s salary is charged to the Consolidated Fund, insulating it from executive control.

Key Takeaways

✓ The CAG is appointed by the President of India.
✓ The CAG’s independence is protected by job security.
✓ The CAG’s reports promote transparency in financial management.
✓ Removal of the CAG requires a parliamentary process.
✓ CAG’s role is key for maintaining public trust.

FAQs

Article 148 of the Indian Constitution establishes the position of the Comptroller and Auditor-General (CAG) of India. This official is appointed by the President of India and plays a key role in auditing government accounts and ensuring financial accountability. The CAG is responsible for examining the revenue and expenditure of the government and reporting on its financial management.

Once appointed, the CAG enjoys job security similar to a Supreme Court judge, meaning that their removal is not easy and can only occur under specific circumstances. This security allows the CAG to perform their duties without fear of political pressure, thereby fostering genuine accountability in government financial practices. Additionally, Article 148 outlines the salary and service conditions of the CAG, which are determined by Parliament.

This prevents any potential conflicts of interest and ensures that the CAG remains impartial. The office’s administrative expenses are charged to the Consolidated Fund of India, ensuring that it operates independently and effectively. Overall, Article 148 safeguards fiscal integrity in government operations, serving both citizens and the state. Article 148 of the Indian Constitution establishes the position of the Comptroller and Auditor-General (CAG) of India.

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Pramod is the Founder and Editor-in-Chief of StudyHub. He holds a Master's degree and is currently pursuing a Ph.D. in Geology, alongside more than 7+ years spent building and verifying competitive exam content for Indian aspirants. He leads StudyHub's editorial process across Indian Polity, the Constitution, Indian Economy, History, Geography, Science, and the platform's other subject areas — checking every article against primary sources (bare act text and Gazette notifications for constitutional topics, government and Economic Survey data for economy content, standard reference material elsewhere) and flagging it for re-verification whenever a relevant amendment, policy, or data update makes an earlier version outdated.
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