The Comptroller and Auditor General (CAG) of India( Hindi: भ रत क न य त रक - मह ल ख प रक ) is an authority, established by the Constitution of Indiaunder Chapter V, who auditsall receiptsand expenditureof the Goern!ent of Indiaand the state "oern!ents, includin" those of bodies and authorities substantially #nanced by the "oern!ent$ The C%G is also the external auditorof Goern!ent-owned corporationsand conducts supple!entary audit of "oern!ent co!panies, i$e$, any non- ban&in"' non-insurance co!pany in which the state and nion "oern!ents hae an euity share of at least *+ per cent or subsidiary co!panies of existin" "oern!ent co!panies$ The reports of the C%G are ta&en into consideration by the ublic %ccounts Co!!ittees, which are special co!!ittees in the arlia!ent of Indiaand the state le"islatures$ The C%G is also the head of the Indian %udit and %ccounts epart!ent, the a.airs of which are !ana"ed by o/cers of Indian %udit and %ccounts 0erice, and has oer *1,222 e!ployees a cross the country $ The C%G i s !entioned in the Constitution of India under %rticle +31 4 +*+$ The C%G is ran&ed 5th and en6oys the sa!e status as a 6ud"e of 0upre!e Court of Indiain Indian order of precedence$ The current C%G of India is 0hashi 7ant 0har!a, 89who was appointed on ;9 <ay ;2+9$ He is the +;th C%G of India TheAttorney General for Indiais theIndian "oern!ent=schief le"al adisor, and its pri!ary lawyer in the0upre!e Court of India$ He is appointed by the resident of Indiaunder%rticle >?(+) of the Constitutionand holds o/ce durin" the pleasure of the resident$ He !ust be a person uali#ed to be appointed as a @ud"e of the 0upre!e Court$ The +3th and current %ttorney General is<u&ul Aohat"i$ He was appointed by ranab <u&her6ee, the resident of India$ He has been for!ally appointed as%ttorney General of Indiawith e.ect fro! +; @une ;2+3 and shall hae tenure of 9 years$ ThePresident of Indiais thehead of stateof theRepublic of India$ The resident is the for!al head of theexecutie,le"islatureand6udiciaryof India and is theco!!ander-in-chiefof theIndian %r!ed Borces$ The resident isindirectly electedby the people throu"h elected !e!bers of thearlia!ent of India(o& 0abhaandAa6ya 0abha) as well as of the e"islatie %sse!blies in 0tates of India (Vidhan 0abha) and the two nion T erritories, na!ely elhi and uducherry and seres for a ter! of #e years$Historically, rulin" party (!a6ority in the o& 0abha) no!inees (for exa!ple,nited ro"ressie %llianceno!ineeranab <u&her6ee) hae usually been elected unani!ously $ Incu!bent presidents are per!itted to stand for re-election$ % for!ula is used to allocate otes so there is a balance between the population of each state and the nu!ber of otes asse!bly !e!bers fro! a state can cast, and to "ie an eual balance between 0tate %sse!bly !e!bers and the !e!bers of thearlia!ent of India$ If no candidate receies a !a6ori ty of otes, then there is a syste! by which losin" candidates are eli!inated fro! the contest and their otes are transferred to other candidates, until one "ains a !a6ority $ The oath of the resident is ad!inistered by the Chief @ustice of India, and in his absence, by the !ost senior 6ud"e of the 0upre!e Court$
