🇮🇳 Article 148 of the Indian Constitution
Comptroller and Auditor-General of India (CAG)
🔹 Text Summary of Article 148:
Article 148 establishes the office of the Comptroller and Auditor-General of India (CAG), who is the constitutional authority responsible for auditing all receipts and expenditure of the Government of India and the states.
✅ Key Provisions Explained Simply:
| Clause | Provision | Explanation |
|---|---|---|
| 148(1) | Establishment of CAG | A CAG of India shall be appointed by the President of India. |
| 148(2) | Independence of Office | CAG is not under any ministry and enjoys independence in functioning. |
| 148(3) | Salary & Conditions | Salary and conditions of service of the CAG are the same as a Supreme Court judge. |
| 148(4) | Removal | CAG can be removed by the President in the same way as a Supreme Court judge (i.e., via impeachment by Parliament). |
| 148(5) | Administrative Powers | CAG can make rules (with President’s approval) on how to discharge duties and manage office staff. |
🧾 Role of the CAG:
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Audits:
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Union and State government accounts
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Public sector undertakings (PSUs)
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Government companies and bodies
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Reports are submitted to the President or Governor and placed before Parliament or State Legislature.
🧠In Simple Words:
CAG à¤ारत का सर्वोच्च लेखा परीक्षक होता है, जिसे राष्ट्रपति नियुक्त करते हैं। यह केंद्र और राज्य सरकारों के आय-व्यय की जांच (ऑडिट) करता है और इसकी रिपोर्ट संसद में रखी जाती है। इसकी सेवा शर्तें और हटाने की प्रक्रिया, सुप्रीम कोर्ट के न्यायाधीश जैसी होती है।
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