Question 3 of 15 · Constitutional & Statutory Bodies
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Article 148 of the Constitution of India deals with the:

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Answer: Option B — Comptroller and Auditor General of India

Detailed Solution

Article 148 provides for an independent office of the Comptroller and Auditor General (CAG) of India. The CAG is the head of the Indian Audit and Accounts Department and is the guardian of the public purse. Dr B.R. Ambedkar described the CAG as the most important officer under the Constitution, even more important than the judiciary in some respects.

The CAG is appointed by the President by a warrant under his hand and seal. The CAG holds office for six years or until the age of 65, whichever is earlier. The CAG can be removed by the President only in the same manner as a judge of the Supreme Court, that is, on an address passed by both Houses of Parliament by a special majority on the ground of proved misbehaviour or incapacity. After leaving office, the CAG is not eligible for any further office under the Government of India or any state, which protects the independence of the office. The salary and other expenses of the office are charged on the Consolidated Fund of India and are not voted on by Parliament.

Functions of the CAG:

  • Audits all expenditure from the Consolidated Fund of India and of each state, and from the Contingency Funds and Public Accounts.
  • Audits government companies and corporations and bodies substantially financed by the government.

Submits audit reports on the accounts of the Centre to the President, who places them before Parliament (Article 151). Reports on state accounts go to the Governor.

Acts as a "friend, philosopher and guide" of the Public Accounts Committee of Parliament.

Article 149 deals with the duties and powers of the CAG, and Article 150 with the form of accounts. The CAG's duties are set out in the CAG (Duties, Powers and Conditions of Service) Act, 1971. The first CAG of India was V. Narahari Rao.

Why not the other options?

  • ✗The Attorney General is provided for in Article 76.
  • ✗The Election Commission is provided for in Article 324.
  • ✗Good to know
  • ✗The UPSC is provided for in Article 315.

Quick tip

Remember: CAG = Article 148 (reports under Article 151), 6 years or 65 years, removed like a Supreme Court judge; Attorney General = Article 76; Election Commission = Article 324.

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Constitutional & Statutory Bodies — Preparation

This question tests your understanding of Constitutional & Statutory Bodies, a key topic in the General Knowledge section. The detailed solution above uses a step-by-step approach to show the reasoning, and where available, a shortcut that helps you solve similar questions in under 90 seconds during the actual exam.

This topic covers bodies set up under the Constitution, such as the Election Commission, UPSC, Finance Commission, Comptroller and Auditor General and the national commissions for Scheduled Castes and Scheduled Tribes, and statutory or executive bodies such as NITI Aayog, the NHRC, the CVC, the CBI and Lokpal. Questions often ask whether a body is constitutional or not, which article creates it, who appoints its head and for how long. For example, the CAG is appointed under Article 148, the Finance Commission under Article 280, and NITI Aayog replaced the Planning Commission in 2015 by an executive resolution. Practise the constitutional and statutory bodies questions below, written in the style of the general awareness sections of exams such as SSC, banking, railways, CUET GAT, MAH CET and CLAT. Each question comes with a detailed explanation that adds related facts, so every question helps you revise more than one point.