What is Article 149 of indian constitution

 

🇮🇳 Article 149 of the Indian Constitution

Duties and powers of the Comptroller and Auditor-General of India (CAG)

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🔹 Text Summary of Article 149:

Article 149 empowers the CAG of India to perform duties and exercise powers as may be prescribed by Parliament through law, in relation to:

• Accounts and audits of the Union and State governments,

• Any authority or body financed wholly or partly by the Government.

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✅ Simple Explanation:

• The Parliament has the power to assign duties to the CAG by passing laws.

• These duties relate to the audit of accounts of:

  • Union Government

  • State Governments

  • Government companies

  • Authorities or bodies substantially funded by government

• This article gives flexibility to Parliament to expand or modify the CAG’s role through future legislation.

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📘 Examples of Duties Under Article 149 (via CAG's Duties, Powers and Conditions of Service Act, 1971):

• Audit of:

  • Receipts and expenditure of the Government of India and States

  • Public sector undertakings (PSUs)

  • Autonomous bodies receiving government funds

  • Grants-in-aid given to private institutions

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⚖️ Key Features:

Feature	Description
Who decides the duties?	Parliament
Who performs the duties?	Comptroller and Auditor-General (CAG)
Nature of duties	Audit of accounts, receipts, expenditures, and public funds
Covers	Union, States, and any authority receiving government funding

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🧠 In Simple Words:

अनुच्छेद 149 के तहत संसद यह तय करती है कि CAG को कौन-कौन से कार्य और शक्तियाँ दी जाएँगी — विशेषकर केंद्र, राज्य और सरकारी सहायता प्राप्त संस्थाओं के हिसाब-किताब की ऑडिट करने से संबंधित।

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