Constitution Section 151 — Audit reports

Summary

The Comptroller and Auditor-General of India prepares reports on the Union’s accounts. These reports are given to the President, who must present them to both Houses of Parliament. For a State’s accounts, the reports are given to the Governor, who must present them to the State Legislature.

Official Text

(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.

Related Judgments

• ARVIND GUPTA vs UNION OF INDIA AND ORS — Supreme Court of India (2012)
• ASSOCIATION OF UNIFIED TELE SERVICES PROVIDERS & OTHERS vs UNION OF INDIA — Supreme Court of India (2014)
• SHAHID BALWA vs UNION OF INDIA AND OTHERS — Supreme Court of India (2013)
• TATA CONSULTANCY SERVICES LIMITED vs CYRUS INVESTMENTS PVT. LTD. AND ORS — Supreme Court of India (2021)