Part XXI: Temporary, Transitional and Special Provisions

Article 377: Provisions as to Comptroller and Auditor-General of India

Original Article:

The Auditor-General of India holding office immediately before the commencement of this Constitution shall, unless he has elected otherwise, become on such commencement the Comptroller and Auditor-General of India and shall thereupon be entitled to such salaries and to such rights in respect of leave of absence and pension as are provided for under clause (3) of article 148 in respect of the Comptroller and Auditor-General of India and be entitled to continue to hold office until the expiration of his term of office as determined under the provisions which were applicable to him immediately before such commencement.

Explanations:

Article 377 ensures a seamless transition of the role of the Auditor-General of India to the Comptroller and Auditor-General of India, maintaining continuity in oversight and safeguarding the rights of the incumbent officer.

Clause-by-Clause Explanation:

Clause 1: Automatic Transition

The serving Auditor-General assumes the role of Comptroller and Auditor-General, retaining all entitlements and completing the remaining term.

Clause 2: Rights and Benefits

The Comptroller and Auditor-General inherits rights to salaries, pensions, and leave as per Article 148(3).

Historical Significance:

This article reflects the transition from colonial oversight mechanisms to a sovereign democratic structure, ensuring financial accountability post-independence.

Real-life Examples:

V. Narahari Rao, the last Auditor-General of India, became the first Comptroller and Auditor-General, symbolizing continuity in public financial oversight during India's transition to a Republic.