Part V: The Union Government
Lays down the structure, powers, and functions of the government at the Union (national) level. This comprehensive part details the executive (President, Vice-President, Prime Minister, Council of Ministers), the legislature (Parliament), the judiciary (Supreme Court), and other key national institutions like the Comptroller and Auditor General.
Chapter I: The Executive (The President and Vice-President)
The President of India
Establishes the office of the President of India, who shall be the Head of State and the formal executive head of the Union. The President represents the nation, is the Supreme Commander of the Armed Forces, and all executive action is taken in their name.
Executive power of the Union
Vests the executive power of the Union in the President, which may be exercised directly or through officers subordinate to him. This power extends to matters on which Parliament has the power to make laws and to the exercise of rights, authority, and jurisdiction of the Government of India.
Election of President
The President is elected by an electoral college consisting of elected members of both Houses of Parliament and the elected members of the Legislative Assemblies of the States. The election is held in accordance with the system of proportional representation by means of the single transferable vote.
Manner of election of President
Specifies the details of the President's election. It ensures uniformity in the scale of representation among states and parity between the Union and the States. The vote of each elected member of a State Legislative Assembly is weighted based on the state's population, and the vote of each MP has a fixed value. The election aims to secure proportional representation.
Term of office of President
The President holds office for a term of five years from the date on which he enters office. He may resign by writing to the Vice-President. He can be removed by impeachment (Article 61). He continues to hold office until his successor enters office, even after his term expires.
Eligibility for re-election
A person who holds, or has held, the office of President is eligible for re-election to that office. This provision allows for continuity and experience in the highest constitutional office, subject to the democratic will of the electoral college.
Qualifications for election as President
To be eligible for election as President, a person must: be a citizen of India; have completed 35 years of age; be qualified for election as a member of the Lok Sabha; and must not hold any office of profit under the Government of India, any State Government, or any local authority.
Conditions of President's office
The President shall not be a member of either House of Parliament or of a State Legislature. If such a member is elected President, he is deemed to have vacated his seat. He shall not hold any other office of profit. He is entitled to emoluments, allowances, and privileges as determined by Parliament and cannot be diminished during his term.
Oath or affirmation by the President
Before entering office, the President must take an oath in the presence of the Chief Justice of India (or the senior-most Supreme Court Judge) to faithfully execute the office, preserve, protect and defend the Constitution, and devote himself to the service and well-being of the people of India.
Procedure for impeachment of the President
The President can be impeached for violation of the Constitution. The charge must be preferred by either House of Parliament, investigated by the other House, and requires a two-thirds majority of the total membership of that House to be passed.
Time of holding election to fill vacancy in the office of President and the term of office of person elected to fill casual vacancy
An election to fill a vacancy caused by the expiration of the President's term must be completed before the term ends. An election to fill a casual vacancy (due to death, resignation, or removal) must be held within six months. The person elected to fill a casual vacancy serves for a full five-year term from the date of entering office, not just the remainder of the predecessor's term.
The Vice-President of India
Establishes the office of the Vice-President of India. The Vice-President is the ex-officio Chairman of the Rajya Sabha and acts as President in the event of a vacancy in the President's office until a new President is elected.
The Vice-President to be ex-officio Chairman of the Council of States
The Vice-President is the ex-officio Chairman of the Rajya Sabha (Council of States). He presides over its meetings but is not a member of the House. He has no right to vote except in the case of an equality of votes (a tie), where he can exercise a casting vote.
The Vice-President to act as President or to discharge his functions during casual vacancies in the office, or during the absence, of President
In the event of a vacancy in the President's office (due to death, resignation, removal, or otherwise), the Vice-President acts as President until a new President is elected and enters office. When the President is unable to discharge his functions due to absence, illness, or any other cause, the Vice-President discharges those functions until the President returns.
Election of Vice-President
The Vice-President is elected by an electoral college consisting of members of both Houses of Parliament. The election is held in accordance with the system of proportional representation by means of the single transferable vote and conducted by the Election Commission.
Term of office of Vice-President
The Vice-President holds office for a term of five years from the date on which he enters office. He may resign by writing to the President. He can be removed by a resolution of the Rajya Sabha passed by a majority and agreed to by the Lok Sabha. He continues to hold office until his successor enters office.
Time of holding election to fill vacancy in the office of Vice-President and the term of office of person elected to fill casual vacancy
An election to fill a vacancy caused by the expiration of the Vice-President's term must be completed before the term ends. An election to fill a casual vacancy must be held as soon as possible. The person elected to fill a casual vacancy serves for a full five-year term from the date of entering office.
Oath or affirmation by the Vice-President
Before entering office, the Vice-President must take an oath before the President (or a person appointed by him) to bear true faith and allegiance to the Constitution and to faithfully discharge the duties of his office.
Discharge of President's functions in other contingencies
Parliament may make provisions for the discharge of the President's functions in any contingency not provided for in the Constitution (e.g., simultaneous vacancies in the offices of both President and Vice-President). Such provisions are made by law.
Matters relating to, or connected with, the election of a President or Vice-President
All doubts and disputes arising out of or in connection with the election of a President or Vice-President are inquired into and decided by the Supreme Court, whose decision is final. The election cannot be called in question on the ground of any vacancy in the electoral college. Parliament regulates matters related to these elections.
Power of President to grant pardons, etc., and to suspend, remit or commute sentences in certain cases
The President has the power to grant pardons, reprieves, respites or remissions of punishment, or to suspend, remit or commute the sentence of any person convicted of any offence: (a) in all cases where the punishment is by a Court Martial; (b) in all cases where the punishment is for an offence against a Union law; (c) in all cases where the sentence is a sentence of death. This is a wide executive power of mercy.
Extent of executive power of the Union
The executive power of the Union extends to: (a) matters on which Parliament has the power to make laws; and (b) the exercise of rights, authority and jurisdiction of the Government of India under any treaty or agreement. In concurrent matters, the Union's executive power is subject to and limited by the executive power of the States.
Chapter II: Council of Ministers
Council of Ministers to aid and advise President
Establishes that there shall be a Council of Ministers with the Prime Minister at the head to aid and advise the President, who shall, in the exercise of his functions, act in accordance with such advice. The advice is binding on the President.
Other provisions as to Ministers
Details the appointment of the Prime Minister and other Ministers by the President, the principle of collective responsibility of the Council of Ministers to the Lok Sabha, and the oath of office and secrecy to be taken by Ministers.
Chapter III: The Attorney-General for India
Attorney-General for India
Provides for the appointment of the Attorney-General for India by the President. The Attorney-General is the chief legal advisor to the Government of India and has the right of audience in all courts in India. He/she is not a member of the Cabinet.
Chapter IV: Conduct of Government Business
Conduct of business of the Government of India
All executive action of the Government of India is expressed to be taken in the name of the President. Orders and instruments made and executed in the President's name must be authenticated as per rules made by the President.
Chapter V: The Attorney-General for India
Duties of Prime Minister as respects the furnishing of information to the President, etc.
The Prime Minister has the duty to communicate to the President all decisions of the Council of Ministers relating to the administration of Union affairs and proposals for legislation. He must furnish any information relating to the administration or legislation that the President may call for, and submit any matter for the consideration of the Council if the President so requires.
Chapter VI: Conduct of Government Business
Constitution of Parliament
There shall be a Parliament for the Union which shall consist of the President and two Houses to be known respectively as the Council of States (Rajya Sabha) and the House of the People (Lok Sabha). This article establishes the bicameral legislature of India.
Composition of Parliament (Articles 80-88)
Composition of the Council of States
The Rajya Sabha shall consist of: (a) 12 members nominated by the President for their special knowledge or practical experience in literature, science, art and social service; (b) not more than 238 representatives of States and Union territories elected by the elected members of State Legislative Assemblies.
Composition of the House of the People
The Lok Sabha shall consist of not more than 530 members chosen by direct election from territorial constituencies in the States, not more than 20 members representing Union territories, and not more than 2 members of the Anglo-Indian community nominated by the President (provision omitted in 2019).
Qualification for membership of Parliament
A person shall be qualified to be chosen as a member of Parliament if: (a) he is a citizen of India; (b) is at least 30 years of age for Rajya Sabha and 25 years for Lok Sabha; (c) possesses such other qualifications as may be prescribed by Parliament.
Sessions of Parliament, prorogation and dissolution
The President shall summon each House of Parliament to meet at such time and place as he thinks fit. He may prorogue the Houses or dissolve the Lok Sabha. There should not be more than six months between two sessions of Parliament.
Right of President to address and send messages to Houses
The President may address either House of Parliament or both Houses assembled together. He may send messages to either House with respect to a Bill pending in Parliament or otherwise.
Special address by the President
At the commencement of the first session after each general election to the Lok Sabha and at the commencement of the first session of each year, the President shall address both Houses of Parliament assembled together and inform Parliament of the causes of its summons.
Rights of Ministers and Attorney-General as respects Houses
Every Minister and the Attorney-General of India shall have the right to speak in, and otherwise take part in the proceedings of, either House, any joint sitting, or any committee of which he may be named a member, but shall not by virtue of this article be entitled to vote.
Officers and Conduct of Business in Parliament (Articles 89-106)
The Chairman and Deputy Chairman of the Council of States
The Vice-President of India is the ex-officio Chairman of the Rajya Sabha. The Rajya Sabha elects a Deputy Chairman from amongst its members. The Deputy Chairman performs the duties of the Chairman when the office of Chairman is vacant or when the Vice-President is acting as President.
Vacation and resignation of, and removal from, the office of Deputy Chairman
The Deputy Chairman vacates office if he ceases to be a member of the Rajya Sabha. He may resign by writing to the Chairman. He may be removed from office by a resolution of the Rajya Sabha passed by a majority of all the then members of the House.
Power of the Deputy Chairman or other person to perform the duties of the office of, or to act as, Chairman
When the office of Chairman is vacant, or during any period when the Vice-President is acting as President, the duties of the Chairman are performed by the Deputy Chairman. If the office of Deputy Chairman is also vacant, such other member as the President may appoint performs these duties.
The Chairman or the Deputy Chairman not to preside while a resolution for his removal from office is under consideration
When a resolution for the removal of the Chairman (Vice-President) or Deputy Chairman is under consideration, the officer concerned shall not preside over the House, though he may be present and speak in the proceedings.
The Speaker and Deputy Speaker of the House of the People
The Lok Sabha elects two of its members to be Speaker and Deputy Speaker respectively. The Speaker presides over the meetings of the Lok Sabha and maintains order and decorum in the House.
Vacation and resignation of, and removal from, the offices of Speaker and Deputy Speaker
The Speaker or Deputy Speaker vacates office if he ceases to be a member of the Lok Sabha. They may resign by writing to each other (Speaker to Deputy Speaker, or vice versa). They may be removed by a resolution of the Lok Sabha passed by a majority of all the then members.
Power of the Deputy Speaker or other person to perform the duties of the office of, or to act as, Speaker
When the office of Speaker is vacant, the duties are performed by the Deputy Speaker. If both offices are vacant, such other member as the President may appoint performs these duties. During the Speaker's absence, the Deputy Speaker acts as Speaker.
The Speaker or the Deputy Speaker not to preside while a resolution for his removal from office is under consideration
When a resolution for the removal of the Speaker or Deputy Speaker is under consideration, the officer concerned shall not preside over the House, though he may be present and participate in the proceedings without voting.
Salaries and allowances of the Chairman and Deputy Chairman and the Speaker and Deputy Speaker
The Chairman, Deputy Chairman, Speaker, and Deputy Speaker are entitled to salaries and allowances fixed by Parliament by law. Until so fixed, they are entitled to such salaries and allowances as were payable immediately before the commencement of the Constitution.
Secretariat of Parliament
Each House of Parliament has a separate secretarial staff, but Parliament may by law regulate the recruitment and conditions of service of persons appointed to the secretarial staff. Until such provision is made, the President may make rules for this purpose.
Oath or affirmation by members
Every member of either House of Parliament must, before taking his seat, make and subscribe before the President or a person appointed by him, an oath or affirmation according to the form set out in the Third Schedule. This is essential for becoming a valid member.
Voting in Houses, power of Houses to act notwithstanding vacancies and quorum
All questions in either House are decided by a majority of members present and voting. The Speaker or Chairman has a casting vote in case of a tie. Each House can act despite vacancies. The quorum for conducting business is one-tenth of the total membership.
Vacation of seats
A member's seat becomes vacant if he is disqualified under Article 102, resigns by writing to the Speaker/Chairman, is absent for 60 days without permission, or is elected to both Houses and chooses one seat. This ensures active participation of members.
Disqualifications for membership
A person is disqualified for being chosen as a member of Parliament if: he holds an office of profit under the Government; is of unsound mind; is an undischarged insolvent; is not a citizen or has voluntarily acquired foreign citizenship; or is disqualified by any law made by Parliament.
Decision on questions as to disqualifications of members
If any question arises as to whether a member has become subject to disqualification under Article 102, the question is referred to the President, whose decision is final. The President acts according to the opinion of the Election Commission.
Penalty for sitting and voting before making oath or when not qualified or when disqualified
If a person sits or votes as a member before taking the required oath, or when he knows he is not qualified or is disqualified, he is liable to pay a penalty of five hundred rupees for each day on which he so sits or votes. This is recoverable as a debt to the Union.
Powers, privileges, etc., of the Houses of Parliament and of the members and committees thereof
Members of Parliament enjoy freedom of speech within Parliament, immunity from proceedings in any court for anything said or vote given in Parliament. Each House has the right to publish its reports and proceedings. Parliament may define its privileges by law.
Salaries and allowances of members
Members of Parliament are entitled to such salaries and allowances as may from time to time be determined by Parliament by law. Until so determined, they are entitled to such salaries and allowances as were payable immediately before the commencement of the Constitution (Fifteenth Amendment).
Chapter VII: Legislative Procedure
Provisions as to introduction and passing of Bills
A Bill may originate in either House of Parliament (except Money Bills which originate only in Lok Sabha). A Bill shall not be deemed to have been passed unless it is passed by both Houses. The President may return a Bill (except a Money Bill) for reconsideration.
Joint sitting of both Houses in certain cases
If after a Bill has been passed by one House and transmitted to the other House, the Bill is rejected or the Houses disagree on amendments, or more than six months elapse without the Bill being passed, the President may summon a joint sitting to resolve the deadlock.
Special procedure in respect of Money Bills
A Money Bill shall not be introduced in the Rajya Sabha. After a Money Bill is passed by the Lok Sabha, it is transmitted to Rajya Sabha for recommendations, which must be returned within 14 days. Lok Sabha may accept or reject these recommendations.
Definition of "Money Bills"
A Bill is deemed to be a Money Bill if it contains only provisions dealing with: imposition/abolition of taxes; regulation of borrowing; custody of Consolidated Fund; appropriation of money; declaring expenditure charged on Consolidated Fund; receipt of money on account of Consolidated Fund.
Assent to Bills
When a Bill is passed by both Houses, it shall be presented to the President who shall declare that he assents to the Bill, or withholds assent, or in the case of Bills other than Money Bills, return the Bill for reconsideration. If passed again, the President must give assent.
Chapter VIII: Procedure in Financial Matters
Annual financial statement (Budget)
The President shall in respect of every financial year cause to be laid before both Houses of Parliament a statement of the estimated receipts and expenditure of the Government for that year, referred to as the "annual financial statement" or the Union Budget.
Procedure in Parliament with respect to estimates
So much of the estimates as relates to expenditure charged upon the Consolidated Fund shall not be submitted to the vote of Parliament. So much of the estimates as relates to other expenditure shall be submitted in the form of demands for grants.
Appropriation Bills
After the grants have been made by the Lok Sabha, a Bill (Appropriation Bill) is introduced to provide for the appropriation out of the Consolidated Fund of India of all moneys required to meet the grants and the expenditure charged on the Consolidated Fund. No amendment can be proposed to this Bill which would vary the amount or destination of any grant.
Supplementary, additional or excess grants
If the amount authorized for any service for the current financial year is found insufficient, or a need has arisen for expenditure on a new service not contemplated in the Budget, the President can cause to be laid before Parliament a supplementary statement of estimated expenditure. The procedure for these supplementary, additional, or excess grants is the same as for the annual Budget.
Votes on account, votes of credit and exceptional grants
The Lok Sabha can make: (a) a vote on account (advance grant for part of the financial year before the Budget is passed); (b) a vote of credit (for an indefinite sum for unexpected demands like war); (c) an exceptional grant (for special purpose not part of current service). These follow procedures Parliament may prescribe.
Special provisions as to financial Bills
A Bill or amendment making provisions for any of the matters specified in Article 110 (Money Bill matters) cannot be introduced or moved except on the President's recommendation. Such a Bill cannot be introduced in the Rajya Sabha. A Bill affecting taxation or Consolidated Fund expenditure also requires the President's recommendation.
Rules of procedure
Each House of Parliament may make rules for regulating its procedure and conduct of business. Until such rules are made, the House functions according to the rules of procedure of the Constituent Assembly. The President, after consultation with the Chairman and Speaker, makes rules for joint sittings.
Regulation by law of procedure in Parliament in relation to financial business
Parliament may, for the purpose of timely completion of financial business, regulate by law the procedure of, and conduct of business in, each House in relation to any financial matter or to any Bill for the appropriation of funds. This ensures efficient handling of the Budget and financial legislation.
Language to be used in Parliament
Business in Parliament is to be transacted in Hindi or English. However, a member who cannot adequately express themselves in either language may address the House in their mother tongue with the permission of the Speaker/Chairman. Parliament is required to provide for the use of Hindi and English.
Restriction on discussion in Parliament
No discussion shall take place in Parliament with respect to the conduct of any Judge of the Supreme Court or of a High Court in the discharge of his duties except upon a motion for presenting an address to the President praying for the removal of the Judge. This protects judicial independence.
Courts not to inquire into proceedings of Parliament
The validity of any proceedings in Parliament cannot be called in question in any court on the ground of any alleged irregularity of procedure. No officer or member of Parliament in whom powers are vested for regulating procedure or conduct of business is subject to the jurisdiction of any court in exercising those powers. This upholds parliamentary sovereignty and privilege.
Power of President to promulgate Ordinances during recess of Parliament
If at any time, except when both Houses are in session, the President is satisfied that circumstances exist which render it necessary for him to take immediate action, he may promulgate Ordinances having the same force as an Act of Parliament. An Ordinance must be approved by Parliament within six weeks of reassembly.
Chapter IX: The Supreme Court
Establishment and constitution of Supreme Court
There shall be a Supreme Court of India consisting of a Chief Justice and, until Parliament by law prescribes a larger number, of not more than thirty-three other Judges. Every Judge shall be appointed by the President after consultation with such Judges of the Supreme Court and High Courts as the President may deem necessary.
Salaries, etc., of Judges
Judges of the Supreme Court receive such salaries as determined by Parliament by law. Until so determined, their salaries are as specified in the Second Schedule. Their allowances, leave, and pension rights cannot be varied to their disadvantage after their appointment. These provisions safeguard judicial independence by ensuring financial security.
Appointment of acting Chief Justice
When the office of Chief Justice of India is vacant, or when the Chief Justice is unable to perform the duties of his office due to absence or otherwise, the President may appoint one of the other Judges of the Supreme Court to act as Chief Justice until a permanent appointment is made.
Appointment of ad hoc Judges
If at any time there is a lack of quorum of Judges to hold or continue any session of the Supreme Court, the Chief Justice of India may, with the previous consent of the President and after consultation with the Chief Justice of the concerned High Court, request a retired Supreme Court Judge or a qualified High Court Judge to sit and act as a Judge of the Supreme Court.
Attendance of retired Judges at sittings of the Supreme Court
The Chief Justice of India may, with the previous consent of the President, request any person who has held the office of a Judge of the Supreme Court to sit and act as a Judge. Such a Judge is entitled to allowances determined by the President and has all the jurisdiction, powers, and privileges of a Supreme Court Judge, but is not deemed a Judge for other purposes.
Supreme Court to be a court of record
The Supreme Court shall be a court of record and shall have all the powers of such a court including the power to punish for contempt of itself. Its judgments and proceedings are preserved for perpetual memory and testimony.
Seat of Supreme Court
The Supreme Court shall sit in Delhi or in such other place or places, as the Chief Justice of India may, with the approval of the President, from time to time, appoint. Though its regular seat is in Delhi, this provision allows flexibility for the Court to sit elsewhere if necessary for the administration of justice.
Original jurisdiction of the Supreme Court
The Supreme Court has original jurisdiction in any dispute: (a) between the Government of India and one or more States; (b) between the Government of India and any State on one side and one or more other States on the other; (c) between two or more States.
Appellate jurisdiction of Supreme Court in appeals from High Courts in certain cases
An appeal lies to the Supreme Court from any judgment, decree, or final order of a High Court if the High Court certifies that the case involves a substantial question of law as to the interpretation of the Constitution. Where such a certificate is given, any party may appeal to the Supreme Court on the ground that any such question has been wrongly decided.
Appellate jurisdiction of Supreme Court in appeals from High Courts in regard to civil matters
An appeal lies to the Supreme Court from any judgment, decree, or final order in a civil proceeding of a High Court if the High Court certifies: (a) that the case involves a substantial question of law of general importance; and (b) that in the opinion of the High Court the said question needs to be decided by the Supreme Court.
Appellate jurisdiction of Supreme Court in regard to criminal matters
An appeal lies to the Supreme Court from any judgment, final order, or sentence in a criminal proceeding of a High Court: (a) if the High Court has on appeal reversed an order of acquittal and sentenced to death; (b) if the High Court has withdrawn a case and sentenced to death; (c) if certified by the High Court as fit for appeal. Parliament may also extend this jurisdiction.
Jurisdiction and powers of the Federal Court under existing law to be exercisable by the Supreme Court
Until Parliament by law otherwise provides, the Supreme Court shall also have jurisdiction and powers with respect to any matter to which the provisions of Article 133 or Article 134 do not apply if jurisdiction and powers in relation to that matter were exercisable by the Federal Court immediately before the commencement of this Constitution under any existing law.
Special leave to appeal by the Supreme Court
The Supreme Court may, in its discretion, grant special leave to appeal from any judgment, decree, determination, sentence or order in any cause or matter passed or made by any court or tribunal in the territory of India. This is a discretionary and wide appellate jurisdiction.
Review of judgments or orders by the Supreme Court
Subject to the provisions of any law made by Parliament or any rules made under Article 145, the Supreme Court has the power to review any judgment pronounced or order made by it. This power of review allows the Court to correct errors in its own decisions, though it is exercised only in exceptional circumstances.
Enlargement of the jurisdiction of the Supreme Court
The Supreme Court shall have such further jurisdiction and powers with respect to any of the matters in the Union List as Parliament may by law confer. It may also be conferred with jurisdiction and powers with respect to any matter if the Government of India and the Government of any State agree by special agreement.
Conferment on the Supreme Court of powers to issue certain writs
Parliament may by law confer on the Supreme Court power to issue directions, orders or writs, including writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari, for any purposes other than those mentioned in Article 32 (enforcement of Fundamental Rights). This expands the Court's writ jurisdiction beyond Fundamental Rights.
Ancillary powers of Supreme Court
Parliament may by law make provision for conferring upon the Supreme Court such supplemental powers not inconsistent with any of the provisions of the Constitution as may appear to be necessary or desirable for the purpose of enabling the Court more effectively to exercise the jurisdiction conferred upon it by or under the Constitution.
Law declared by Supreme Court to be binding on all courts
The law declared by the Supreme Court shall be binding on all courts within the territory of India. This establishes the doctrine of precedent and ensures uniformity in the interpretation and application of laws throughout the country.
Enforcement of decrees and orders of Supreme Court
The Supreme Court in the exercise of its jurisdiction may pass such decree or make such order as is necessary for doing complete justice in any cause or matter pending before it. Such decree or order shall be enforceable throughout India.
Power of President to consult Supreme Court
The President may refer any question of law or fact of public importance to the Supreme Court for its opinion. The Court, after such hearing as it thinks fit, reports to the President its opinion. The President is not bound to accept the opinion, but it carries great weight. The Court may also decline to answer if the question is political or not judicially manageable.
Civil and judicial authorities to act in aid of the Supreme Court
All authorities, civil and judicial, in the territory of India shall act in aid of the Supreme Court. This ensures that the orders and judgments of the Supreme Court are respected and implemented by all government authorities and courts throughout the country, upholding the rule of law.
Rules of Court, etc.
The Supreme Court may, with the approval of the President, make rules for regulating generally the practice and procedure of the Court including rules for persons practicing before it, procedure for hearing appeals, granting bail, and costs. The rules can also provide for the summary determination of appeals deemed frivolous.
Officers and servants and the expenses of the Supreme Court
Appointments of officers and servants of the Supreme Court are made by the Chief Justice of India or such other Judge or officer as he may direct. The conditions of service are subject to parliamentary law. The administrative expenses of the Court, including salaries, are charged on the Consolidated Fund of India.
Interpretation
For the purposes of Chapter IV of Part V (The Union Judiciary), references to any substantial question of law as to the interpretation of the Constitution are to be interpreted as references to substantial questions of law as to the interpretation of the Constitution of India, not the Government of India Act, 1935.
Chapter X: Comptroller and Auditor-General of India
Comptroller and Auditor-General of India
There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal. He can be removed only in like manner and on like grounds as a Judge of the Supreme Court. He is the guardian of public purse.
Duties and powers of the Comptroller and Auditor-General
The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament.
Form of accounts of the Union and of the States
The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe. This ensures uniformity and proper accounting standards across government finances.
Audit reports
The reports of the Comptroller and Auditor-General relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament. Reports relating to accounts of a State shall be submitted to the Governor, who shall cause them to be laid before the Legislature of the State.
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