A Model of New Constitution For India

The Bureau of the Comptroller and Auditor-General of India
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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 his office.

 

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.

(1)                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.

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TRUTH SHALL PREVAIL