(1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.

 

(2) Every person appointed to be the Comptroller and Auditor-General of India shall, before he enters upon his office, make and subscribe before the President, or some person appointed in that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule.

 

(3) The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as specified in the Second Schedule:

 

    Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.

 

(4) The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.

 

(5) Subject to the provisions of this Constitution and of any law made by Parliament, the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General shall be such as may be prescribed by rules made by the President after consultation with the Comptroller and Auditor-General.

 

(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of the persons serving in that office, shall be charged upon the Consolidated Fund of India.

Debate Summary

Article 124, Draft Constitution, 1948

1) There shall be an Auditor-General of India, who shall be appointed by the President and shall only be removed from office in like manner and on the like grounds as a judge of the Supreme Court.

(2) The salary, allowances and other conditions of service of the Auditor- General shall be such as may be determined by Parliament by law and until they are so determined shall be as specified in the Second Schedule:

Provided that neither the salary of an Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.

(3) The Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.

(4) The salaries, allowances and pensions payable to or in respect of members of the staff of the Auditor-General shall be fixed by the Auditor- General in consultation with the President.

(5) The salaries, allowances and pensions payable to or in respect of the Auditor-General and members of his staff shall be charged upon the revenues of India.

 

Draft Article 124 (Article 148) was debated on 30th May 1949. It established the office of the Auditor-General of India and laid out conditions relating to his conditions of service.

 

A number of amendments were proposed by one member of the Drafting Committee. Firstly, he proposed to replace the word ‘Auditor-General’ with the words ‘Comptroller and Auditor-General’. He argued that the latter better illustrated the function of the Auditor-General, who not only audited but also had some control over government expenses.

 

The same member of the Drafting Committee also moved two amendments to bring the Auditor-General’s rights and powers in line with the Supreme Court. Firstly, he proposed an amendment to clause (4) which allowed the Auditor-General to make rules relating to the conditions of service for his staff, subject to law made by Parliament and presidential approval in certain cases. Secondly, he proposed that all administrative expenses, including salaries, would be charged to the revenues of India. He contended that these amendments were non-controversial, as they were based on previously accepted principles of parity among civil servants. These amendments received the popular support of the Assembly. However, one member expressed strong opposition to the second amendment, arguing that the practice of charging anything to revenue should be done away with completely.

 

Another member proposed that clause (1) be amended to require that the Auditor-General be appointed by the President ‘by warrant under his hand and seal’. He contended that this was necessary as similar language was used in Draft Article 103 (Article 124) to describe the appointment of the Chief Justice of India by the President.  This amendment received the support of the Chairman of the Drafting Committee.
 

All of the proposed amendments were accepted by the Assembly. The amended Draft Article was adopted on 30th May 1949.