Partv.—The Union.—Arts. I49–I5I.
(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 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 salaries, allowances, and pensions payable to or in respect of all persons serving in that office, shall be charged upon the Consolidated Fund of India.
Duties and
powers of the
Comptroller and
Auditor-General.
[१]I49. 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.
Power of Comp-
troller and Audi-
tor-General to
give directions as
to accounts.
[२]150. The accounts of the Union and of the States shall be kept in such form as the Comptroller and Auditor-General of India may, with the approval of the President, prescribe.
Audit reports.
I5I. (I) The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
[३](2) The reports of the Comptroller and Auditor General of India relating to the accounts of a State shall be submitted to the Governor [४]* * * of the State, who shall cause them to be laid before the Legislature of the State.
- ↑ In arts. I49 and I50 references to States shall be construed as not including the State of Jammu and Kashmir.
- ↑ In arts. I49 and I50 references to States shall be construed as not including the State of Jammu and Kashmir.
- ↑ In its application to the State of Jammu and Kashmir in art. I5I, cl. (2) shall be omitted.
- ↑ The words "or Rajpramukh" omitted by the Constitution (S-venth Amendment) Act, I956, s. 29 and Sch.
