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service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General shall be such as may be prescribed by rules made by the President after consultation with the Comptroller and Auditor-General.

⁠(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged upon the Consolidated Fund of India.

⁠149. Duties and powers of the Comptroller and Auditor-General.—The Comptroller and AuditorGeneral 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 and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.

⁠[1][150. 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, [2][on the advice of] the Comptroller and Auditor-General of India, prescribe.]

⁠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 [3]*** of the State, who shall cause them to be laid before the Legislature of the State.


PART VI
THE STATES[4]
CHAPTER I.—GENERAL

⁠152. Definition.—In this Part, unless the context otherwise requires, the expression “State” [5][does not include the State of Jammu and Kashmir].

CHAPTER II.—THE EXECUTIVE
The Governor

⁠153. Governors of States.—There shall be a Governor for each State

⁠[6][Provided that nothing in this article shall prevent the appointment of the same person as Governor for two or more States.]

⁠154. Executive power of State.—(1) The executive power of the State shall be vested in the Governor and shall be exercised by him either directly or through officers subordinate to him in accordance with this Constitution.

⁠(2) Nothing in this article shall—

(a) be deemed to transfer to the Governor any functions conferred by any existing law on any other

——————

  1. ↑ Subs. by the Constitution (Forty-second Amendment) Act, 1976, s. 27 (w.e.f. 1-4-1977).
  2. ↑ Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s. 22, for “after consultation with” (w.e.f. 20-6-1979).
  3. ↑ The words “or Rajpramukh” omitted by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956).
  4. ↑ The words “IN PART A OF THE FIRST SCHEDULE” omitted by ibid
  5. ↑ Subs by ibid., for “means a State specified in Part A of the first Schedule”.
  6. ↑ Added by s. 6, ibid.

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