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What is Article 148 of indian constitution

 

🇮🇳 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:

  • Audits:

    • Union and State government accounts

    • Public sector undertakings (PSUs)

    • Government companies and bodies

  • Reports are submitted to the President or Governor and placed before Parliament or State Legislature.


🧠 In Simple Words:

CAG भारत 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।