Section 9 of The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
Other conditions of service
Original Text
Provided that nothing in this section shall have effect so as to give a person, who immediately before the date of assuming office as the Comptroller and Auditor-General, was in the service of Government, less favourable terms in respect of any of the matters aforesaid than those to which he would be entitled as a member of the Service to which he belonged, his service as Comptroller and Auditor-General being treated for the purpose of this proviso as continuing service in the Service to which he belonged.
Visual Summary
Summary
Section 9 defines the “perks” and non-salary conditions of service for the Comptroller and Auditor-General (CAG). It explicitly links these conditions—such as housing, medical care, and travel allowances—to those enjoyed by a Judge of the Supreme Court. This ensures the CAG maintains a high status and independence. Furthermore, it includes a “grandfather clause” to protect individuals entering the office from government service, ensuring they do not lose any benefits they were previously entitled to if those previous benefits were superior to the standard CAG terms.
Key Takeaways
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Judicial Parity: The CAG is treated on par with a Supreme Court Judge regarding amenities and allowances. -
Specific Benefits: Explicitly covers travelling allowance, rent-free residence (tax-free), conveyance, sumptuary allowance, and medical facilities. -
No Disadvantage: If a civil servant becomes CAG, their service conditions cannot be downgraded from what they enjoyed in their previous post.
Key Analysis
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Institutional Independence: By anchoring the CAG’s privileges to the Supreme Court Judges Act, the legislature prevents the Executive (the government, whom the CAG audits) from arbitrarily reducing the CAG’s comfort or status as a pressure tactic. -
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Incentive for Top Talent: The proviso is crucial because CAGs are often appointed from the senior-most ranks of the Indian Administrative Service (IAS). Without the protection clause, a senior officer might refuse the constitutional post if it meant losing specific service benefits accrued over a 30+ year career. -
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Retirement Coverage: The section explicitly mentions “serving or retired,” ensuring that medical and pensionary benefits continue to align with judicial standards even after the CAG’s term ends.
Key Ingredients
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Travelling Allowance -
Rent-free Residence (Income Tax Exempt) -
Conveyance Facilities -
Sumptuary Allowance -
Medical Facilities -
Application of Supreme Court Judges Act (Chapter IV)
Related Provisions
Practical Illustrations
If the CAG requires hospitalization, they are entitled to the same class of accommodation and reimbursement rates as a sitting Supreme Court Judge, rather than the standard rates applicable to a Secretary to the Government of India.
Suppose an IAS officer is appointed as CAG. In their previous role, they had accumulated specific leave travel concessions that are slightly more flexible than the standard SC Judge rules. Under the proviso of Section 9, they retain the more favorable terms of their previous service, ensuring they are not penalized for accepting the CAG post.
Process Flowchart
Practice Questions
Q: Under Section 9, the conditions of service for the CAG regarding medical facilities and residence are equated to which authority?
- A. Cabinet Secretary
- B. Judge of the High Court
- C. Judge of the Supreme Court
- D. Speaker of the Lok Sabha
View Correct Answer
Reasoning: Section 9 explicitly references Chapter IV of the Supreme Court Judges Act.
Q: What happens if a person appointed as CAG was previously entitled to better service conditions than a Supreme Court Judge?
- A. They must forfeit the previous conditions.
- B. They are entitled to the more favorable terms of their previous service.
- C. The President decides on a case-by-case basis.
- D. They receive the average of both entitlements.
View Correct Answer
Reasoning: The proviso in Section 9 ensures that a person entering from Govt service does not receive “less favourable terms” than they were previously entitled to.
Q: Does Section 9 apply to a retired CAG?
- A. No, only serving CAGs.
- B. Yes, it applies to serving or retired CAGs as the case may be.
- C. Only for the first 5 years after retirement.
- D. Only if they retire due to ill health.
View Correct Answer
Reasoning: The text explicitly states “apply to a serving or retired Comptroller and Auditor-General as the case may be”.
Frequently Asked Questions
What is ‘Sumptuary Allowance’ mentioned in this section?
Does Section 9 cover the CAG’s salary?
Why are the CAG’s conditions linked to the Supreme Court?
Conclusion
Section 9 serves as a critical pillar for the autonomy of the Comptroller and Auditor-General. By guaranteeing a standard of living and service conditions equivalent to the highest judiciary, and by protecting the prior rights of civil servants entering the role, the Act ensures that the office attracts the highest caliber of professionals who can perform their auditing duties without fear of administrative retribution or financial loss.