Constitutional

Bodies - Notes

Poitical Science

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Constitutional & Statutory Bodies

The constitutional bodies are established by the constitution itself and derive their authority
from it. It also means any changes in the structure or function require a constitutional
amendment. It includes important constitutional bodies like Election Commission, Finance
Commission, UPSC, etc.

The statutory bodies are also known as non-constitutional bodies as they are established not
by the constitution but by an act of parliament. It includes National Human Rights Commission,
Central Information Commission, etc.

Difference Between Constitutional and Statutory Body

Constitutional Bodies Statutory Bodies

1. These are mentioned in the 1. These are not mentioned

constitution with a dedicated anywhere in the constitution and
article in the constitution. are established through an act of
2. The function and structure cannot parliament.
be changed without amending the 2. It can be modified after passing
constitution. an act of parliament.
3. The members are appointed by 3. The members can be appointed by
special committees or high authority as mentioned in the act.
government offices e.g., President 4. E.g., National Human Rights
4. E.g., Election Commission, Finance Commission, Central Information
Commission, UPSC, etc. Commission, etc.

Comptroller and Auditor General of India

Origin:
●The Office of the Accountant General in India was first established in 1858, marking a
significant step in the financial administration of British India following the transfer of control
from the East India Company to the British Crown.
●In 1860, Sir Edward Drummond became the first Auditor General, the position that later
evolved into what we now know as the Comptroller and Auditor General (CAG) of India.
●Under the Government of India Act 1919, the Auditor General became independent of the
government by giving the statutory recognition.
●After independence, Article 148 of the Indian Constitution established the Comptroller and
Auditor General, appointed by the President of India.

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●V. Narahari Rao was the first Comptroller and Auditor General (CAG) of India after the country
gained independence in 1947.
Article 148 provides for an independent office of the Comptroller & Auditor General of India
(CAG). He is the head of the Indian Audit and Accounts Department. He is the guardian of the
public purse and controls the entire financial system of the country at both the levels-the
Centre and the state. His duty is to uphold the Constitution of India and the laws of Parliament
in the field of financial administration. Shri Girish Chandra Murmu is the current CAG of India.
Appointment & Tenure
The CAG is appointed by the President of India. The CAG, before taking over his office, makes
an oath or affirmation before the President of India. His tenure is of six years or up to the age
of 65 years, whichever is earlier. He can also be removed by the president on the same
grounds and in the same manner as a judge of the Supreme Court.
Independence
He is provided with the security of tenure. He can be removed by the president only in
accordance with the procedure mentioned in the Constitution. Thus, he does not hold his
office till the pleasure of the president, though he is appointed by him. He is not eligible for re-
appointment, either under the Government of India or of any state, after he ceases to hold his
office. No minister can represent CAG in Parliament and no minister can be called upon to take
responsibility for any actions done by him.

Important Duties & Functions

Article 149 mentions the duties and powers of the CAG. The duties and functions of the CAG as
laid down by the Parliament and the Constitution are:

He audits the accounts related to all expenditures from the Consolidated Fund of India,
the Consolidated Fund of each state, and UT’s having a legislative assembly.
He audits all expenditures from the Contingency Fund of India and the Public Account of
India as well as the Contingency Fund and Public Account of each state.
He audits the accounts of any other authority when requested by the President or
Governor e.g., Local bodies.
He advises the President with regard to the prescription of the form in which the
accounts of the Centre and States shall be kept.
He submits his audit reports relating to the accounts of the Centre to the President, who
shall, in turn, place them before both houses of Parliament. In the case of the state, to
the governor.
He also acts as a guide, friend, and philosopher of the Public Accounts Committee of
the parliament.

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The CAG submits three audit reports to the President audit report on appropriation
accounts, audit. report on financial accounts, and audit report on public undertakings.

List of the Comptroller and Auditors General of India from 1950 to the present:
1.V. Narahari Rao (1950–1954)
2.Anil Kumar Chanda (1954–1960)
3.A. K. Roy (1960–1966)
4.S. Ranganathan (1966–1972)
5.A. Baksi (1972–1978)
6.Gyan Prakash (1978–1984)
7.Trilok Nath Chaturvedi (1984–1990)
8.C. G. Somiah (1990–1996)
9.V. K. Shunglu (1996–2002)
10.Vijayendra Nath Kaul (2002–2008)
11.Vinod Rai (2008–2013)
12.Shashi Kant Sharma (2013–2017)
13.Rajiv Mehrishi (2017–2020)
14.Girish Chandra Murmu (2020–present)

Finance Commission:
Article 280 Part XII of the Constitution talks about the establishment of the Finance
Commission as a quasi-judicial body.
It is established by President every 5th year or when he thinks it is necessary.

Composition:
It consists of a Chairman and four other members appointed by the President and hold office
at the pleasure of the President and are eligible for reappointment.

Constitution has given the power to the Parliament to decide on the qualifications of the
members of the Finance Commission and therefore they laid down a few guidelines for the
same.

The chairman should be a person having experience in public affairs and the four other
members should be selected from amongst the following:

1. A judge of the high court or one qualified to be appointed as one.

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2. A person who has specialised knowledge of finance and accounts of the government.

3. A person who has wide experience in financial matters and in administration.

4. A person who has special knowledge of economics

Functions:
The Commission is required to provide recommendations/advice to President on the
following matters:

1. The distribution of the net proceeds of taxes to be shared between the Centre and
the states, and the allocation between the states of the respective shares of such
proceeds.
2. The principles that should govern the grants-in-aid to the states by the Centre (i.e.,
out of the consolidated fund of India).
3. The measures needed to augment the consolidated fund of a state to supplement
the resources of the panchayats and the municipalities in the state on the basis of
the recommendations made by the state finance commission. (Added by 73rd and
74th Constitutional Amendment Act 1992)
4. Any other matter referred to it by the president in the interests of sound finance.

A special grant for a temporary period of 10 years was also suggested by Finance
Commission to be given to the states of West Bengal, Assam and Orissa in lieu of the
assignment of any share of the net proceeds in each year of export duty on jute and jute
products. But the practice was in force till 1960.
The commission submits its report to the President. He lays it before both Houses of
Parliament along with an explanatory memorandum as to the action taken on its
recommendations.

Chronological list of Finance Commission chairman and their year of appointment:

1.First – K.C. Neogy (1951)
2.Second – K. Santhanam (1956)
3.Third – A.K. Chanda (1960)
4.Fourth – Dr. P.V. Rajamannar (1964)
5.Fifth – Mahavir Tyagi (1968)
6.Sixth – Brahmananda Reddy (1972)
7.Seventh – J.M. Shelat (1977)
8.Eighth – Y.B. Chavan (1982)
9.Ninth – N.K.P. Salve (1987)
10.Tenth – K.C. Pant (1992)

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11.Eleventh – A.M. Khusro (1998)

12.Twelfth – Dr. C. Rangarajan (2002)
13.Thirteenth – Dr. Vijay Kelkar (2007)
14.Fourteenth – Y.V. Reddy (2013)
15.Fifteenth – N.K. Singh (2017)
16.Sixteenth – Arvind Panagariya (2024)

Attorney General of India:

Important Points to Remember :

There is no fixed term for the Attorney General of India. The Constitution mentions no
specified tenure of Attorney General. Similarly, the Constitution also does not mention
the procedure and ground of his removal.

Since he is appointed by the President on the advice of the Council of Ministers,

conventionally he is removed when the council is dissolved or replaced.

He is not considered as a government servant

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He can practice privately too as he is not debarred from private legal practice. Because of
this he is not paid salary but a retainer to be determined by the President. The Attorney
General gets a retainer equivalent to the salary of a judge of a Supreme Court. This
retainer is paid from Consolidated Fund of India.

First Attorney General of India, M.C.Setalvad and he was the longest serving.

National Commission for Backward Classes

National Commission for Backward Classes (NCBC) established on 14th August 1993.

It was formed under the National Commission for Backward Classes Act, 1993.

The National Commission for Backward Classes (NCBC) was an outcome of the Indra
Sawhney case (Mandal Commission)of 1992.

102nd Constitution Amendment Act, 2018 provides constitutional status to the National
Commission for Backward Classes (NCBC) by inserting Article 388 B.

It has the authority to examine complaints and welfare measures regarding socially and
educationally backward classes.

It annually presents the reports based on the working of the safeguards to the President.

It is a constitutional body under the Ministry of Social Justice and Empowerment.

Goods and Services Tax Council

●The 101st Amendment Act of 2016 paved the way for the introduction of a new tax regime (
goods and services tax - GST) in the country.
●The amendment inserted a new Article 279-A in the Constitution which empowered the
President to constitute a GST Council by an order.
●The Council is a joint forum of the centre and the states and consists of the following
members:
(a) The Union Finance Minister as the Chairperson
(b) The Union Minister of State in-charge of Revenue or Finance
(c) The Minister in-charge of Finance or Taxation or any other Minister nominated by each state
government

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Special officer for Linguistic Minorities

A Special Officer for Linguistic Minorities is an officer appointed by the President of India
to safeguard the rights of linguistic minorities.

The States Reorganization Commission (1953-55) made a recommendation in this regard.

Accordingly, the Seventh Constitutional Amendment Act of 1956 inserted a new Article
350-B in Part XVII of the Constitution.

The office of the Special Officer for Linguistic Minorities was created in 1957. He/she is
designated as the Commissioner for Linguistic Minorities.

NO fixed tenure it work under the pleasure of president.

At the Central level, the Commissioner falls under the Ministry of Minority Affairs. Hence,
he/she submits the annual reports or other reports to the President through the Union
Minority Affairs Minister.

Union Public Service Commission

It is a constitutional Body formed by art 315 of Indian Constitution.

Article 315 to 323 of the Indian Constitution deals with the appointment of UPSC
members, functions and powers of UPSC..

The UPSC comprises of a chairman and ten members appointed by President.

Tenure - 6 years or 65 years (whichever is earlier) whichever is earlier.

UPSC Chairman is not eligible for a second term. Other members are eligible only for an
appointment within SPSC and UPSC.

The UPSC conducts examination for All-India Services Central Services and Public
Services for different Indian states and Union territory

The UPSC serves the interests of the State on the demand of the Governor and with the
consent of the President of India.

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The Union Public Service Commission make suggestions which are advisory in nature.
The recommendations from UPSC are not binding on the government.

Articles Related to Constitutional Bodies:

Article No. Constitutional Bodies
●76- Attorney-General of India
●148- Comptroller and Auditor-General of India
●165- Advocate-General of the State
●243-I State Finance Commission
●243-K. State Election Commission
●243ZD. District Planning Committee
●243ZE. Metropolitan Planning Committee
●263. Inter-State Council
●279A. Goods and Services Tax Council
●280. Finance Commission
●307. Inter-State Trade and Commerce Commission
●315. Union Public Service Commission and State Public Service Commission
●324. Election Commission
●338. National Commission for Scheduled Castes
●338A. National Commission for Scheduled Tribes
●338B. National Commission for Backward Classes.
●339. Scheduled Areas and Scheduled TribesCommission.
●340. Backward Classes Commission.
●344. Official Language Commission and Official
Language Committee of Parliament.
●350B. Special Officer for Linguistic Minorities.

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