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CAG of India Constitutional Authority Status

The document discusses the status of the Comptroller and Auditor General (CAG) of India as a constitutional authority, highlighting that the CAG does not directly handle service entitlement matters for employees of the Indian Audit & Accounts Department. It requests that in legal cases involving service matters, the name of the CAG be replaced with that of the Deputy Comptroller and Auditor General (HR) as the appropriate respondent. The document emphasizes the need for correct representation in legal proceedings regarding service entitlements.

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Sahil Mishra
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0% found this document useful (0 votes)
52 views6 pages

CAG of India Constitutional Authority Status

The document discusses the status of the Comptroller and Auditor General (CAG) of India as a constitutional authority, highlighting that the CAG does not directly handle service entitlement matters for employees of the Indian Audit & Accounts Department. It requests that in legal cases involving service matters, the name of the CAG be replaced with that of the Deputy Comptroller and Auditor General (HR) as the appropriate respondent. The document emphasizes the need for correct representation in legal proceedings regarding service entitlements.

Uploaded by

Sahil Mishra
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

OFFICE OF THE ACCOUNTANT

53, ARERA HILLS, GENERAL (AUDIT-I1), M.


HOSHANGABAD ROAD, BHOPAL
No./CC/Court Case (MiscyF-480/D Date: /03/2025
To,

Registrar General,
Central Administrative tribunal,
Jabalpur,Madhya Pradesh,

Subject: Status of the Comptroller and


Auditor General of India as a
constitutional authority - regarding

Ma'am/Sir,

I would like to bring to your kind


attention
Auditor General (CAG) of India is a constitutional that the Comptroller and
Constitution of India comprising Articles 148 to authority. Chapter V of the
151 lay down the relevant
provisions. The said Article 148 is reproduced below:
"148 Comptroller and Auditor General of India (1) There
and Auditor General of India who shall be appointed by shall be a Comptroller
under his hand and seal and shall only be removed fromthe President by warrant
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 afirmation according
to the formset out for the purpose in the Third Schedule."

2. As the constitutional head of the Indian Audit & Accounts


Department
(IA&AD),the CAG of Indiadoes not have a direct role in the servicelentitlement
matters ofIA&AD employees. The Deputy Comptroller and Auditor General (Dy
CAG) Human Resources (HR) is the authority responsible for day-to-day
decision-making and overseeing servicelentitlement matters within IA&AD.
3. It is, therefore, requested that in cases where the CAG
of India is named as tne
primary respondent in an application/OA/WP pertaining to
matters of TA&AD, the CAG's name be appropriately removedservice/entitiement
with that of the DAI (HR), and/or replaced
Further. in instances where the Hon'ble Court or
Tibunal deems it necessary to suo-moto imolead the IAAD in
related cases of State Government emplovees, it is requested service/entitlement
(HR)be impleaded instead of the CAG. that the Dy. CAO

Yours faithfully,

Deputy Accountant General (Admin)


INTHE
CENTRALADMINISTRATIVE TRIBUNAL, JABALPUK
Miscellaneous Application/ 12025

IN
Original Application No. 477 of 2024
APPLICANT:
Usha Singh
VERSUS
RESPONDENTS:
CAG of India & Ors.
INDEX
[Link]. Particulars
1.
Page No.
Miscellaneous Application
2
Affidavit in support of the application

HUMBLE APPLICANTS/RESPONDENTSO
Kevin Toms Skaria
Dy. Accountant General/Admin.&AM
OBo. the Accountant General (Aud'
M.P.,Bhopal
Place: Jabalpur 3&03
Sanjay Lal
Date:
Counsel for Respondent
IN THE CENTRALADMINISTRATIVE
TRIBUNAL JABALPUR
Misccllaneous Application/ 12025

IN
Original Application No. 477 of 2024
APPLICANT:
Usha Singh, Wo Shri Deenanath Singh. a/a 69
Years, Retired Senior Auditor, R/o H. No.
127211. Jaiprakash Nagar, Adhartal,
Jabalpur (MP) 482044

VERSUS
RESPONDENTS: [Link] and Auditor General
of India, Pocket 09 Deendayal Updhyay
NOTA.
Marg New Delhi 110124.
2. The Principal Accountant General
otary (Audit-I), Audit Bhawan Janshi Road
Gwalior (MP)-474002
3. The Accountant General (Audit-II),
NCate
OVT O FI N 53 Arera Hills, Hosangabad Road Bhopal
(MP)-462011

Replacement of name of C&AG with DAI(HR) from the Original Application as


of the Comptroller and Auditor General of India is a status
constitutional authority

The Respondents most respectfully beg to submit the following:

The Comptroller and Auditor General (CAG) of India is a constitutional authority.


Chapter
Vof the Constitution of India comprising Articles 148 to 15l lay down the relevant
provisions.
The said Article 148 is reproduced below:
(1) 148 Comptroller and Auditor General of India (l) 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 like manner and on the like
grounds as a Judge of theSupreme Court.

Kevin Toms Skaria


Dy. Accountant General/Admin.&AMG-)
Olo. the Accountant General (Audit-Il)
M.P.,Bhopal
(2) Every person appointed to bethe
Compiroller and Auditor General ofIndiu shull bejore
he enters upon his
office, make and subscribe
appointed in that behalf by before the President, or some person
him, an oath or affirmation according to the form set outfor
the purpOse in the Third
Schedule"
2. As the constitutional head
of the Indian Audit & Accounts
CAG of India does not have a Department (IAKAD)
direct role in the
employees. The servicelentitlement matters of 1ACn
Deputy Comptroller and Auditor General
(HR) is the authority responsible (Dy CAG) Human Resourees
for day-to-day decision-making and overseeing
servicelentitlement matters within IA&AD.

3. Itis, therefore, requested that in


this Original Application the CAG of India is named as
the primary respondent is pertaining to
name be appropriately removed and/or
service/entitlement matters of IA&AD, the CAG's
replaced with that of the DAI (HR). Further,
instances where the Hon'ble Tribunal deems it in
necessary to Suo-moto implead the IAAD
in servicelentitlement related
cases of State Government employees,
it is requested that the
Dy. CAG (HR) be impleaded instead
of the CAG.

PRAYER
It is, therefore, most
may kindly be allowed for therespectfully prayed that this Miscellaneous Application
Replacement of name of C&AG with DAI (HR) from
the Original Application.

Place: Jabalpur KevinToms Skaria


Date:
Syauntant General/ Admin.&A.
Counsel 8RUpÔNHNtant General (Aud
MP.,Bhopal
3&03
VALO TL
11 JÁN 209/

RGate &
OVT OFI
()
IN THE
CENTRALADMINISTRATIVETRIBUNAL, JABALPUR
Misccllancous Application/ 2025

IN NOTARIALaptAAJAL

Original Application No. 477 of 2024


APPLICANT:
Usha Singh, Wo Shri Dcenanath Singh, ala 69
MaTARHA Years, Retired Senior Auditor, R/o H. No.
127211, Jaiprakash Nagar, Adhartal,
Jabalpur (MP) 482044 NOTARIAL

VERSUS
RESPONDENTS: 1. Comptroller and Auditor General
ASAL of India, Pocket 09 Deendayal Updhyay
Marg New Delhi 110124.
2. The Principal Accountant General NOTAR|AL
(Audit-I), Audit Bhawan Janshi Road
Gwalior (MP)-474002
3. The Accountant General (Audit-I),
S3 Arera Hills, Hosangabad Road Bhopal
NOTARIAL (MP)-462011
Affidavit in support of Miscellaneous Application
NOTARIAL
I, Kevin Toms Skaria Slo TT Skariah aged 36 years do hereby verify on
behalf of the
respondents do hereby take oath and state as under:
1. That I am the officer in charge in this case and fully conversant with the
facts and
circumstances of the case.
[Link] the annexed application has been drafted by my counsel under my
instruction and contents of para no. 1to 3 of the application are true and correct
[Link].
3&03

8%3PALR.0

VALOT L
aINDRotypersonal knowledge based upon official record.
KevinToms Skaria
ate Dy. Acg9gsARral/ Admin.&A
OF VERIFICATION Olo. the Accountant General (Aud
M.P.,Bhopal
1, the above-named deponent, do hereby take an oath and verify that the contents of
this affidavit are true and correct to my personal knowledge and nothing has been
concealed there from. No pargofitj_ )inçorrect.
.0 MAR ed and signed this, Sn MARoz6shopal.
SWORN BE0RE viL: DEPONEN
THE WITHN NAIEO ejtaeslásn
Kevin Toms Skari
g Mp AyBy. Accountant General/ Adn
R,K. S H A
plo. the Accountant General
ADVQCAE&NOTAR
NOTARY REG. M.P.,Bhopal

No 9 Date |3/2

Common questions

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The appointment of the Comptroller and Auditor General (CAG) of India by the President and the conditions for its removal being akin to those of a Supreme Court Judge underscore its importance as a constitutional authority. This signifies that the role is designed to remain impartial and free from political influence, ensuring accountability and integrity in auditing government accounts .

Replacing the CAG's name with the Deputy Accountant General (HR) in service entitlement cases could streamline the handling process by ensuring that the authority directly involved in and knowledgeable about HR-related issues is accountable. This may lead to more efficient case resolutions and better administrative management as the Dy CAG (HR) is apt in addressing such matters .

The Deputy Comptroller and Auditor General (Dy CAG) is responsible for the day-to-day decision-making related to service entitlements within the Indian Audit & Accounts Department (IA&AD), unlike the Comptroller and Auditor General (CAG) who has no direct role in these matters. The CAG serves as the constitutional head, whereas the Dy CAG handles administrative and human resources issues .

The name of the Comptroller and Auditor General (CAG) might be replaced with the Deputy Accountant General (HR) in cases concerning service entitlements because the CAG, as a constitutional head, does not have a direct role in the service and entitlement matters of the Indian Audit & Accounts Department (IA&AD) employees. These matters are under the jurisdiction of the Deputy Comptroller and Auditor General (Human Resources), responsible for day-to-day decision-making .

A request is made to courts to replace the Comptroller and Auditor General's (CAG) name with that of the Deputy Accountant General (HR) in applications related to service/entitlement matters. This ensures that the proper administrative authority with active involvement in these matters is addressed, i.e., the Deputy Comptroller and Auditor General (HR).

The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Chapter V of the Constitution of India, specifically Articles 148 to 151. Article 148 specifies that the CAG shall be appointed by the President by warrant under his hand and seal and can only be removed from office in a manner and on grounds similar to those applicable to a Judge of the Supreme Court .

The Deputy Comptroller and Auditor General (HR) is primarily responsible for overseeing the day-to-day operations of human resources, handling service entitlements, and making administrative decisions within the Indian Audit & Accounts Department (IA&AD). In contrast, the CAG, as a constitutional authority, focuses on the broader accountability of financial audits and maintaining the integrity of national and state accounts .

The oath or affirmation taken by the Comptroller and Auditor General (CAG) of India signifies a formal commitment to uphold and perform duties with utmost integrity and accountability, aligning with the constitutional mandate. It ensures that the CAG adheres to an ethical code and constitutional duties from the outset of their appointment .

The Comptroller and Auditor General (CAG) of India can only be removed in a manner similar to that of a Supreme Court Judge, implying procedures requiring substantial justification and Parliamentary consent. This provision vests the role with significant independence, guarding it from external influences and ensuring it functions impartially in auditing government finances .

It has been suggested that the name of the Comptroller and Auditor General (CAG) should be replaced with the Deputy Accountant General (HR) in applications concerning service/entitlement matters of IA&AD, reflecting the bureaucratic delegation of roles where procedural functions are carried out by administrative professionals directly involved in personnel issues rather than overarching constitutional figures .

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