SC said , “ CAG
is not a munim [accountant] to go into the balance-sheets. The CAG is a
constitutional authority entitled to review and conduct performance audit on
revenue allocations relating to the Centre, the States and the Union
Territories … and examine matters relating to the economy and how the
government uses its resources.”
Further SC said
“ The CAG is a constitutional authority who is under a mandate to place before
Parliament or the State legislature concerned its findings. It was for
Parliament or the respective legislatures to act upon such reports. It was for
Parliament to consider, accept, partially accept or reject the CAG’s findings.
Ultimately it was for Parliament to take a call on the CAG’s report and say
‘your [CAG] report is misconceived / misplaced and also reject the opinion. Don’t
undermine the office of the CAG."
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