Comptroller and Auditor-General of India (CAG)
Official heading: “Comptroller and Auditor-General of India”
- Source edition
- The Constitution of India (as on 1 May 2026)
- Source locator
- Part V, Article 148, printed pages 68–69
- Last human source-link check
- Not yet checked
- Last human legal review
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1. In One Sentence
Article 148 establishes the independent constitutional office of the Comptroller and Auditor-General of India (CAG), providing tenure security equal to a Supreme Court Judge, post-retirement disqualification, and charged administrative expenses.
2. What It Means in Everyday Language
Article 148 establishes the office of the Comptroller and Auditor-General of India (CAG), an independent constitutional authority whom Dr. B.R. Ambedkar described as perhaps the most important officer in the Constitution of India.
The CAG is the supreme auditor of public money and the guardian of the public purse, responsible for auditing all receipts and expenditures of the Government of India and the State Governments.
To ensure fearless scrutiny of government accounts without executive influence, Article 148 builds formidable institutional safeguards:
(a) The CAG is appointed by the President by warrant under hand and seal and takes a solemn oath under the Third Schedule to perform duties without fear or favour, affection or ill-will.
(b) A CAG can ONLY be removed from office in like manner and on the like grounds as a Judge of the Supreme Court (Article 124(4) impeachment by a two-thirds majority in Parliament).
(c) Under Clause (4), the CAG is permanently ineligible for further office either under the Government of India or under any State Government after retirement, preventing executive inducement or post-retirement favours.
(d) Under Clause (6), the administrative expenses of the office of the CAG, including all salaries, allowances, and pensions, are CHARGED upon the Consolidated Fund of India (non-votable).
3. Practical Illustrative Example
A ruling government is deeply embarrassed by a CAG audit uncovering massive procurement irregularities in defence contracts and attempts to dismiss the CAG by executive order.
4. Important Limits, Qualifications & Exceptions
Article 148 establishes the financial watch-dog of the republic with absolute institutional independence.
- Appointed by presidential warrant under hand and seal.
- Impeachment protection identical to a Supreme Court Judge.
- Absolute post-retirement disqualification from all Union and State government offices.
- Salary, allowances, and office expenses charged upon the Consolidated Fund of India.
- Non-diminution rule: Terms cannot be varied to the CAG's disadvantage after appointment.
5. Operative Constitutional Text
6. Sources & Historical Assembly Deliberations
Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.
- •Government of India (Legislative Department, Ministry of Law and Justice) • Part V, Article 148, printed pages 68–69 • Human source-link check pending
Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.