Article 399 of the Costitution of India with Case law
Article 399 of the Constitution of India is one of the transitional provisions under Part XXI of the Constitution, dealing with the adaptation of existing laws and references during the transition from British rule to the Republic of India.
🔹 Article 399 – Provisions as to the Comptroller and Auditor-General of India and the Auditor-General of India
Text of Article 399:
"Where under any existing law the accounts of any particular body or authority are required to be kept or audited in a particular manner, the President may, by order, direct that such accounts shall, on or after the commencement of this Constitution, be kept or audited in such manner as he thinks fit."
🔍 Explanation:
This Article empowers the President of India to make transitional arrangements regarding accounting and auditing procedures of bodies or authorities governed under pre-Constitution laws.
If any such body was required by law to maintain or audit accounts in a specific way, the President had the power to modify such procedures after the Constitution came into effect.
This was meant to ensure continuity while the country transitioned from British administrative practices to a new constitutional framework.
⚖️ Relevant Case Law:
There is no landmark Supreme Court judgment specifically interpreting Article 399, as it is transitional and was primarily relevant during the early years after the Constitution's enactment.
However, its spirit can be seen reflected in:
Re. The Delhi Laws Act Case (1951 SCR 747) – Though not directly on Article 399, this case discusses President's powers and delegation during transition, giving context to similar transitional Articles.
Constitution Bench Observations on transitional provisions (Part XXI) in various cases have broadly acknowledged the importance of President’s powers to make necessary arrangements post-1950.
âś… Conclusion:
Article 399 is a transitional provision.
It gave the President authority to change or direct changes in how the accounts of public bodies were to be maintained or audited after the Constitution came into force.
It ensured seamless administrative continuity during India's transformation into a republic.
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