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6. V. Shri S. Subramaniam Balaji Vs the Government of Tamil Nadu and others. in the Supreme Court of India

V. Shri S. Subramaniam Balaji Vrs. the Government of Tamil Nadu and others.
in the Supreme Court of India
Civil Appeal 5130 of2013
Decided on: 25-7-2013
(Before Hon'ble Justice P Sathasivam and Justice Ranjan Gogoi)

Duty of CAG regarding the examination of expenditure

In this case, decided by the Supreme Court, the Petitioners prayed that CAG of India has a duty to examine expenditures even before they are deployed. The Court while considering the various issues observed that in addition to the Legislative control, the founding fathers of the Constitution have also thought it fit to keep a check on Government account and expenses through the agency outside the Legislature also. Article 148 has created a Constitutional functionary in the form ofCAGof India. CAGexamines the propriety, legality and validity of all expenses incurred by the Government and exercises effective control over the Government accounts.

Extracts of the Judgement

The Comptroller and Auditor General of India is a Constitutional functionary appointed under Article 148 of the Constitution. His main role is to audit the income and expenditure of the Governments, Government bodies and State-run corporations. The extent of his duties is listed out in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The functioning of the Government is controlled by the Constitution, the laws of the land, the Legislature and the Comptroller and Auditor General of India. CAGexamines the propriety, legality and validity of all expenses incurred by the Government. The office of CAG exercises effective control over the government accounts and expenditure incurred on these schemes only after implementation of the same. As a result, the duty of theCAGwill arises only after the expenditure has incurred.

The Comptroller and Auditor General of India is a Constitutional functionary appointed under Article 148 of the Constitution. His main role is to audit the income and expenditure of the Governments, Government bodies and State-run corporations. The extent of his duties is listed out in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The functioning of the Government is controlled by the Constitution, the laws of the land, the Legislature and the Comptroller and Auditor General of India. CAGexamines the propriety, legality and validity of all expenses incurred by the Government. The office of CAG exercises effective control over the government accounts and expenditure incurred on these schemes only after implementation of the same. As a result, the duty of theCAGwill arises only after the expenditure has incurred.

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