Audit of autonomous bodies

The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that 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. The term, 'by laws' is interpreted to mean provisions in the main Acts framed by the Parliament and the term "under law" refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as 'the Act' hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.

Meaning of body or authority

The words "body" and "authority", used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, "authority" has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. "Body" has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.