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I. Attorney General of India (AGI)

A. Role and Position

• Serves as the chief legal advisor to the Government of India.
• Considered the first law officer of the Government of India.
• The Solicitor General of India is another legal advisor and government law officer who assists the AGI.

B. Appointment & Removal

• Appointed by: The President of India.
• Qualifications: Must be qualified to be a Judge of the Supreme Court.
• Tenure: Holds office during the pleasure of the President (can be dismissed at any time).
• Removal: There is no provision for impeachment or parliamentary removal.

C. Rights and Privileges

• Has the right of audience (right to appear and argue) in all courts within India.
• Has the right to participate and speak in the proceedings of either House of Parliament.
• Can be a member of a parliamentary committee.
• Does not have the right to vote in Parliament.

D. Remuneration

• The remuneration is determined by the President (not by Parliament).

II. Advocate General of the State

A. Role and Position

• Serves as the chief legal advisor to a State Government.

B. Appointment

• Appointed by: The Governor of the State.

III. Comptroller and Auditor General of India (CAG)

A. Constitutional Status & Creation

• The office was created by the Constitution of India under Article 148.
• It is an independent constitutional authority.

B. Appointment & Removal

• Appointed by: The President of India.
• Removal: Can only be removed from office in the same manner and on the same grounds as a Judge of the Supreme Court. This requires an address by both Houses of Parliament with a special majority.

C. Term, Salary, and Conditions

• Tenure: 6 years or until attaining the age of 65, whichever is earlier.
• Salary: Equal to that of a Supreme Court Judge.
• Determined by: The Parliament via the CAG (Duties, Powers and Conditions of Service) Act, 1971.
• Post-Retirement: Is disqualified from holding any further office under the Government of India or any State.

D. Key Duties and Powers

• Audits all receipts and expenditures of:
  • The Consolidated Fund of India and States.
  • The Contingency Funds of India and States.
  • The Public Accounts of India and States.
• Audits all trading, manufacturing, profit and loss accounts, and balance sheets kept by any government department.
• Has the authority to audit accounts of stores and stock kept in any government office.
• Audit bodies and authorities are substantially financed by the Consolidated Fund.
• The role extends beyond checking legality to also examining propriety, economy, efficiency, and effectiveness of expenditure (performance audit).
• Does not control the receipt and issue of public money (this is an executive function).

E. Reports and Procedure

• Audit reports on the Union’s accounts are submitted to the President, who places them before Parliament.
• Audit reports on State accounts are submitted to the Governor, who places them before the State Legislature.
• The ultimate responsibility for taking action on the CAG’s reports rests with Parliament (for Centre) and State Legislatures (for the States).
• Reports are examined in detail by the Public Accounts Committee (PAC).

F. Relationship with Parliament

• Known as the “Guardian of the Public Purse” or “Guardian of Public Finance”.
• Acts as a friend, philosopher, and guide to the Public Accounts Committee (PAC).
• The CAG attends the meetings of the PAC.
• The PAC scrutinizes the reports of the CAG.

G. Other Important Facts

• The CAG (DPC) Act was amended in 1976 to separate the Accounts function from the Audit function.
• All administrative expenses of the CAG’s office are charged upon the Consolidated Fund of India.
• Girish Chandra Murmu is the 14th and current CAG of India.

IV. Parliamentary Proceedings

Non-Member Participants

• The Attorney General of India and the Vice-President (in their capacity as Chairman of the Rajya Sabha) can participate in the proceedings of both Houses of Parliament without being a member.
• The Attorney General of India has the right to address the Parliament.

V. Summary of Key Officials

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