Actual Article
Article 149: Duties and powers of the Comptroller and Auditor-General
The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.
UPSC Notes for Article 149
Explanation:
- Duties and Powers:
- The duties and powers of the Comptroller and Auditor-General (CAG) are prescribed by laws made by Parliament.
- Until Parliament enacts such laws, the CAG continues to perform the duties and exercise the powers that were conferred on the Auditor-General of India before the Constitution commenced.
Key Points:
- Parliamentary Authority: Ensures that the specific duties and powers of the CAG can be updated and detailed through legislation by Parliament.
- Historical Continuity: Maintains the continuity of the auditing functions that existed before the Constitution, ensuring no gap in financial oversight.
Important Cases and Commissions Related to Article 149
Cases:
- Common Cause vs. Union of India (1996): Highlighted the importance of the CAG in ensuring transparency and accountability in the government’s financial operations.
- V.K. Jain vs. Union of India (2013): The Supreme Court emphasized the role of the CAG in auditing and its critical function in maintaining the integrity of public finances.
Commissions:
- Second Administrative Reforms Commission: Emphasized the need for strengthening the office of the CAG to ensure better governance and accountability.
- 14th Finance Commission: Recommended measures to enhance the effectiveness of the CAG’s audits and ensure comprehensive financial oversight.
Previous Year Prelims Questions Related to Article 149
- (UPSC Prelims 2016) The duties and powers of the Comptroller and Auditor-General are prescribed by:
- A. The President of India
- B. The Chief Justice of India
- C. Laws made by Parliament
- D. The Prime Minister of India Correct Answer: C. Laws made by Parliament
- (UPSC Prelims 2018) Until Parliament makes provisions, the CAG performs duties based on the powers conferred on:
- A. The President
- B. The Auditor-General of India before the commencement of the Constitution
- C. The Prime Minister
- D. The Chief Justice of India Correct Answer: B. The Auditor-General of India before the commencement of the Constitution
Previous Year Mains Questions Related to Article 149
- Mains 2016: “Discuss the significance of Article 149 in defining the duties and powers of the Comptroller and Auditor-General of India. How does this article ensure financial accountability?”
- Mains 2019: “Analyze the role of Parliament in determining the duties and powers of the Comptroller and Auditor-General of India under Article 149. How does this provision ensure the adaptability and relevance of the CAG’s functions?”
Additional Insights:
- Ensuring Accountability: Article 149 is crucial for maintaining financial accountability in India by defining the duties and powers of the CAG.
- Legislative Flexibility: Allows Parliament to tailor the CAG’s functions to meet contemporary needs and challenges in financial oversight.
- Continuity and Adaptability: Balances historical continuity with the ability to adapt and update the CAG’s roles as necessary.
Understanding Article 149 is crucial for UPSC aspirants as it outlines the duties and powers of the Comptroller and Auditor-General of India, ensuring financial accountability and transparency in government operations. This knowledge is essential for both preliminary and main examinations, offering insights into the mechanisms that support effective financial oversight in India.