Article 426 of the Costitution of India with Case law
🔷 Article 426 of the Constitution of India – Provision Relating to Auditor-General of India (Repealed)
📜 Text of Article 426 (Before Repeal):
“The Auditor-General of India holding office immediately before the commencement of this Constitution shall be the Comptroller and Auditor-General of India under this Constitution and shall continue to hold office until a Comptroller and Auditor-General is appointed in accordance with the provisions of Chapter V of Part V of this Constitution.”
🧾 Explanation:
Article 426 was a transitional provision.
It stated that the Auditor-General of India functioning before the Constitution came into force on 26 January 1950 would continue in office as the Comptroller and Auditor-General of India (CAG) until a new appointment was made under Article 148.
This ensured administrative continuity during the shift from colonial governance to the Republic of India.
❌ Current Status: Repealed
Article 426 was repealed by the Constitution (Seventh Amendment) Act, 1956.
It became obsolete after the first CAG was duly appointed under Article 148 of the Constitution.
It now holds only historical importance.
⚖️ Related Case Law (Indirectly Relevant):
Although Article 426 itself has not been the subject of litigation, the position of the Comptroller and Auditor-General (CAG) has been discussed in many landmark cases:
1. S.P. Gupta v. Union of India, AIR 1982 SC 149
While primarily dealing with judicial independence, it referenced constitutional offices like the CAG to underline the principle of independence from the executive.
2. Subramanian Swamy v. CBI & Anr., (2014) 8 SCC 682
The role of the CAG in ensuring financial transparency and accountability was highlighted, reinforcing the critical role of Article 148, which succeeded the transitional Article 426.
3. CAG v. K.S. Jagannathan, AIR 1987 SC 537
The Supreme Court recognized the CAG’s power to audit and report independently, critical to financial oversight under the Constitution.
📌 Summary Table:
| Feature | Details |
|---|---|
| Article Number | 426 |
| Type | Transitional Provision |
| Subject | Continuation of pre-1950 Auditor-General as CAG |
| Current Status | Repealed (via 7th Amendment, 1956) |
| Related Permanent Article | Article 148 – Comptroller and Auditor-General of India |
| Purpose | Ensure continuity in audit services after Constitution came into effect |
🗂️ Related Articles:
| Article | Subject |
|---|---|
| 148 | Comptroller and Auditor-General of India |
| 149 | Duties and powers of the CAG |
| 324 | Election Commission (another independent office) |
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