Article 409 of the Costitution of India with Case law
🇮🇳 Article 409 of the Constitution of India
Subject: Appointment of Accounts Officer for Union and State Governments
🔹 Bare Text of Article 409:
Article 409
The accounts of the Union and of the States shall be kept in such form as the President may prescribe or as he may direct the Comptroller and Auditor-General of India to prescribe, and shall be subject to such checks as the President may think fit to impose.The accounts of the Union and the States shall be audited by the Comptroller and Auditor-General of India.
🧩 Explanation:
Article 409 mandates that all accounts of the Union and State governments be maintained according to the forms prescribed or directed by the President.
It also vests the Comptroller and Auditor-General of India (CAG) with the power to audit these accounts.
This provision ensures uniformity, transparency, and accountability in government financial management.
🔑 Key Points:
| Feature | Explanation |
|---|---|
| Who prescribes the form of accounts? | The President or the CAG as directed by the President. |
| Who audits the accounts? | The Comptroller and Auditor-General of India. |
| Purpose | To maintain proper and accountable financial records for Union and States. |
🧑⚖️ Relevant Case Laws:
🔸 1. Union of India v. R. Gandhi, (2010) 11 SCC 1
Issue: Role and independence of the CAG in auditing government accounts.
Held: The CAG is an independent constitutional authority under Articles 148–151 and 409, entrusted with auditing government accounts impartially.
Significance: Reinforced the constitutional mandate under Article 409 for independent auditing and financial accountability.
🔸 2. Mohinder Singh Gill v. Chief Election Commissioner of India, AIR 1978 SC 851
Although primarily about service conditions, the Supreme Court emphasized the importance of constitutional roles like that of the CAG in maintaining financial propriety under Articles including 409.
🧭 Related Articles:
| Article | Subject |
|---|---|
| Article 148 | Appointment of CAG of India |
| Article 150 | Form of accounts of the Union and States |
| Article 151 | Audit reports of the CAG |
| Article 266 | Consolidated Funds of India and States |
| Article 265 | No tax without law (related to financial accountability) |
✅ Conclusion:
Article 409 is a key constitutional provision that ensures the accounts of the Union and State governments are kept in a prescribed form and audited by the CAG. This is essential for transparency, financial discipline, and democratic accountability in government functioning.
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