Article 148 of CoI : Article 148: Comptroller and Auditor-General of India.

Explanation using Example

Example 1:

Scenario: Appointment and Removal of the Comptroller and Auditor-General (CAG)

Situation: Mr. Sharma is appointed as the Comptroller and Auditor-General of India by the President of India. He receives an official warrant signed and sealed by the President. After serving for a few years, there are allegations of misconduct against Mr. Sharma.

Application of the Act:

• Appointment: Mr. Sharma's appointment is in accordance with Article 148(1), where the President appoints the CAG by warrant under his hand and seal.
• Removal: To remove Mr. Sharma from office, the same procedure and grounds as those for removing a Judge of the Supreme Court must be followed. This involves a detailed process including an inquiry and a motion passed by a special majority in both Houses of Parliament.

Example 2:

Scenario: Oath of Office

Situation: Ms. Verma is appointed as the new Comptroller and Auditor-General of India. Before she can start her duties, she must take an oath of office.

Application of the Act:

• Oath: According to Article 148(2), Ms. Verma must make and subscribe to an oath or affirmation before the President of India or a person appointed by the President. This oath is in the form set out in the Third Schedule of the Constitution.

Example 3:

Scenario: Salary and Conditions of Service

Situation: Mr. Gupta, the current CAG, is concerned about his salary and other service conditions.

Application of the Act:

• Salary and Conditions: As per Article 148(3), Mr. Gupta's salary and other conditions of service are determined by Parliament by law. Until such a law is made, the conditions specified in the Second Schedule apply. Importantly, his salary, leave, pension, or retirement age cannot be altered to his disadvantage after his appointment.

Example 4:

Scenario: Post-Retirement Employment

Situation: After completing his term as the CAG, Mr. Reddy is offered a lucrative position in a State Government.

Application of the Act:

• Post-Retirement Employment: According to Article 148(4), Mr. Reddy is not eligible for any further office under the Government of India or any State Government after ceasing to hold the office of the CAG.

Example 5:

Scenario: Administrative Powers and Service Conditions of Staff

Situation: The staff of the Indian Audit and Accounts Department have concerns about their service conditions and administrative rules.

Application of the Act:

• Service Conditions and Administrative Powers: Article 148(5) states that the conditions of service for the staff and the administrative powers of the CAG are prescribed by rules made by the President after consulting the CAG, subject to the Constitution and any law made by Parliament.

Example 6:

Scenario: Funding of the CAG's Office

Situation: The office of the CAG requires funds for administrative expenses, including salaries and pensions of its staff.

Application of the Act:

• Funding: As per Article 148(6), the administrative expenses of the CAG's office, including all salaries, allowances, and pensions, are charged upon the Consolidated Fund of India. This ensures financial independence and security for the functioning of the CAG's office.