Comptroller and Auditor General of India (CAG) – Indian Polity Notes APSC Exam

Comptroller and Auditor General of India (CAG)

Polity Notes for APSC, UPSC & State exams

The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG). In 1971, the central government enacted the Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971. Articles 148 – 151 of the Constitution of India deal with the institution of the CAG of India.

  • He is the head of the Indian Audit and Accounts Department and chief Guardian of Public purse.
  • The CAG is appointed by the President of India by a warrant under his hand and seal. 
  • He holds office for a period of six years or up to the age of 65years, 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 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.
  • CAG audits the accounts related to all expenditure from the Consolidated Fund of India, Consolidated Fund of each state and UT having a legislative assembly. 
  • CAG audits all expenditure from the Contingency Fund of India and the Public Account of India as well as the Contingency Fund and Public Account of each state. 
  • CAG audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central Government and the state governments. 
  • CAG audits the receipts and expenditure of all bodies and authorities substantially financed from the Central or State revenues; government companies; other corporations and bodies, when so required by related laws.
  • He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament.
  • The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the Government has an equity share of at least 51 percent or subsidiary companies of existing government companies.
  • The reports of the CAG are laid before the Parliament/Legislatures and are being taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures.

The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence.

G. C. Murmu is the current CAG of India. He assumed office on 8 August 2020. He is the 14th CAG of India.

Forty-fourth Amendment of the Constitution of India, 1978

Forty-fourth Constitution Amendment Act, 1978

Indian Polity Notes APSC, UPSC and State Exam Notes

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  • Restored the original term of the Lok Sabha and the state legislative assemblies.
  • Restored the provisions with regard to the quorum in the Parliament and state legislatures. 
  • Omitted the reference to the British House of Commons in the provisions pertaining to parliamentary privileges. 
  • Gave constitutional protection to publication in a newspaper of true reports of the proceedings of the Parliament and the state legislatures. 
  • Empowered the president to send back once the advice of the cabinet for reconsideration. But, the reconsidered advice is to be binding on the president. 
  • Deleted the provision which made the satisfaction of the president, governor, and administrators final in issuing ordinances. 
  • Restored some of the powers of the Supreme Court and high courts. 
  • Replaced the term ‘internal disturbance’ by ‘armed rebellion’ in respect of national emergency. 
  • Made the President declare a national emergency only on the written recommendation of the cabinet. 
  • Made certain procedural safeguards with respect to a national emergency and President’s rule. 
  • Deleted the right to property from the list of Fundamental Rights and made it only a legal right. 
  • Provided that the fundamental rights guaranteed by Articles 20 and 21 cannot be suspended during a national emergency. 
  • Omitted the provisions which took away the power of the court to decide the election disputes of the president, the vice-president, the prime minister and the Speaker of the Lok Sabha.
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  Economy of Assam
  Environment & Ecology
  Geography of Assam
  History of Britain
  Assam – Art & Culture
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List of Borrowed Features of Indian Constitution – Polity Notes for APSC Exam

List of Borrowed Features of Indian Constitution

Polity Notes for APSC, UPSC & State exams

Many provisions of the Indian Constitution are borrowed from well-established provisions found in the constitutions of various countries. Framers of our constitution did change the provisions to suit India’s scenario and subject.

Some of the important borrowed provisions are provided below.

Britain

  1. Parliamentary government
  2. Rule of Law
  3. Legislative procedure
  4. Single citizenship
  5. Cabinet system
  6. Prerogative writs
  7. Parliamentary privileges
  8. Bicameralism

 

Ireland

  1. Directive Principles of State Policy
  2. Method of Election of the president
  3. Members nomination to the Rajya Sabha by the President

 

Unites States of America

  1. Impeachment of the president
  2. Functions of president and vice-president
  3. Removal of Supreme Court and High court judges
  4. Fundamental Rights
  5. Judicial review
  6. Independence of judiciary
  7. The preamble of the constitution

 

Canada

  1. Centrifugal form of federalism where the centre is stronger than the states.
  2. Residuary powers vest with the centre
  3. Centre appoints the Governors at the states
  4. Advisory jurisdiction of the Supreme Court

 

Australia

  1. Concept of Concurrent list
  2. Joint sitting of the two houses
  3. Freedom of trade and commerce

 

USSR

  1. Fundamental duties
  2. The ideals of justice (social, economic and political), expressed in the Preamble.

 

France

  1. Concept of “Republic”
  2. Ideals of Liberty, Equality and Fraternity(contained in the Preamble)

 

Germany

  1. Fundamental Rights are suspended during Emergency

 

South Africa

  1. Election of members of the Rajya Sabha
  2. Amendment of the Constitution

 

 Japan

  1. Concept of “procedure established by Law”

 

Borrowed features of Indian Constitution are as follows:

Government of India Act of 1935

  1. Federal Scheme
  2. Office of governor
  3. Judiciary
  4. Public Service Commissions
  5. Emergency provisions
  6. Administrative details

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