Article 149 of the Costitution of India with Case law
🔷 Article 149 of the Constitution of India – Duties and Powers of the Comptroller and Auditor-General of India (CAG)
🔹 Text of Article 149:
“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 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.”
🔹 Explanation:
Article 149 provides the legal basis for the powers and duties of the Comptroller and Auditor-General of India (CAG), making it a constitutional authority.
📌 Key Points:
CAG's powers and duties are to be defined by law made by Parliament.
Until Parliament makes such a law, CAG exercises powers similar to those of the Auditor-General before independence.
CAG audits:
Receipts and expenditures of the Union and States
Government companies, corporations, and other bodies receiving government funds
⚖️ Statutory Support:
The main law enacted under Article 149 is:
🔹 The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971
🔹 Important Case Laws on Article 149:
✅ Subramanian Swamy v. Union of India (2014) 8 SCC 682
Issue: Allocation of natural resources (2G spectrum scam).
Observation: The CAG plays a crucial role in ensuring transparency and accountability in the use of public funds.
Relevance: The Court strongly upheld the role of the CAG under Article 149 in auditing public resource use.
✅ Association of Unified Telecom Service Providers v. Union of India (2014) 6 SCC 110
Issue: Telecom companies challenged the CAG's audit over their financial records.
Held: The Supreme Court upheld that private entities using natural resources allocated by the government can be audited by the CAG, as they deal with public assets.
Significance: Broadened the interpretation of Article 149 to include public-private partnerships and private licensees.
✅ Arvind Gupta v. Union of India (2014)
Context: Petitions relating to black money and governance issues.
Relevance: The SC emphasized the need for strengthening institutions like CAG to ensure financial discipline and enforcement under Article 149.
✅ CAG of India v. K.S. Jagannathan (1986 AIR 537, 1986 SCR (1) 88)
Held: The Supreme Court described the CAG as a watchdog of public finance, reinforcing its critical role in auditing and exposing irregularities.
🔹 Significance of Article 149:
Ensures parliamentary control over the executive by providing an independent audit mechanism.
Guarantees accountability of government spending.
Lays the foundation for financial transparency in governance.
🔹 Summary Table:
| Aspect | Details |
|---|---|
| Constitutional Authority | Comptroller and Auditor-General (CAG) |
| Article | 149 |
| Main Law | CAG Act, 1971 |
| Scope | Union, State, and other authorities as Parliament may define |
| Role | Audit and accountability of public funds |
| Case Support | 2G Spectrum Case, Telecom Audit Case, Jagannathan Case |
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