The Bureau of the Comptroller and Auditor-General of India
197. The Bureau of
the Comptroller and Auditor-General of India.
(1) The Bureau
shall consist of the Chief Comptroller and Auditor-General and Two other Auditor-Generals of Bharat, and shall be appointed
by the President by warrant under his hand and seal and shall be only removed from the office in like and on the like grounds
as a Judge of the Supreme Court, by the National Judicial Commission.
(2) Every person appointed as the Chief Comptroller and Auditor-General and
Two other Auditor-General of Bharat shall, before enters upon the respective office, make and subscribe before the President,
or some person appointed in that behalf by him, an oath or affirmation in the following manner: -
" I, A.B., having been appointed Chief
Comptroller and Auditor-General of Bharat (or Auditor General) in the name of God (or solemnly affirm) that I will bear true
faith and allegiance to the Constitution of Bharat as by law established, that I will uphold the sovereignty and integrity
of Bharat that I will duly and faithfully and to the best of my knowledge and judgment guided by the Constitution, perform
the duties of my office without fear or favour (even in a matter pertained to any person holding any office), affection or
ill will and that I will uphold the Constitution and the laws."
(1) Violation of the Oath taken by the
Chief Comptroller and Auditor-General or any other Auditor-General of Bharat shall evident his incompetence to continue in
198. Duties and powers of the Bureau
of the Comptroller and Auditor General of Bharat.
(1) The Bureau shall have rights to audit
inquire and examine every accounts of the Central or State Governments or any public undertaking or any other organisation
in the public interest and shall publish report of such audit, inquiry and examination of such accounts, as far as practicable
immediately after use of such powers.
(2) No authority of Central or State Government
or any Undertaking or any other organisation shall refuse to place any account on demand before the Bureau, on any pretext.
(3) Law Commission of Bharat, in consultation
with the National Judicial Commission and the Central Government, shall frame Rules to fix responsibility of senior officers
in particular, who shall be accountable to place accounts, before the Bureau himself or through his sub-ordinate(s).
(4) Such Officers shall be liable to suffer
minimum imprisonment of one year, if any accounts are not placed before the Bureau on demand. Bureau shall have powers to
announce such imprisonment, which shall be implemented after approval from a High Court, having jurisdiction.
199. Form of accounts of the
Central and State Governments.
The accounts of the Central and State Governments shall be kept in such a manner as the
Bureau of Comptroller and Auditor-General of Bharat, prescribe and notify in its official gazette.
200. Gazette of Bureau of the
Comptroller and Auditor General of Bharat.
Every day's activities,
performance, demand of the accounts from different authority and Reports shall be published in the official gazette.(2)
For public, the price of the gazette shall not be more than the actual costs.