Constitution of India

Article 151– Audit reports


The Constitution of India is the fountainhead from which all our laws derive their authority and force. This is next Article in the series on constitutional provisions in order to aid our readers in understanding them.

151. Audit reports.—(1) The reports of the Comptroller and Auditor-General of India 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.
(2) The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.

Government of India Act, 1935 vide section 169 provided that the reports of the Auditor-General of India relating to the accounts of the Federation shall be submitted to the Governor-General, who shall cause them to be laid before the Federal Legislature, and the reports of the Auditor-General of India or of the Auditor-General of the Province, as the case may be, relating to the accounts of a Province, who shall cause them to be laid before the Provincial Legislature.

The Memorandum on the Union Constitution prepared by the Constitutional Adviser (30 May, 1947), envisaged that the provision regarding audit reports should be on the lines of section 169 of the Act of 1935.

The Draft Constitution prepared by the Constitutional Adviser (October, 1947) stated that the reports on the audited accounts of the Federation as well as of the Provinces were to be submitted to the President or the Governor as might be appropriate and these were to be laid before the appropriate Legislature. Clauses 109 and 175 read as follows:

Clause 109. Audit reports.—(1) The reports of the Auditor-General of the Federation relating to the accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the Federal Parliament.

Source: Dr Subhash C Kashyap,
Constitutional Law of India

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