Section 4 of The Comptroller and Auditor-Generals Duties Powers and Conditions of Service Act 1971

Section 4 of The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
Term of Office

Original Text

4. Term of office.—The Comptroller and Auditor-General shall hold office for a term of six years from the date on which he assumes such office:

Provided that where he attains the age of sixty-five years before the expiry of the said term of six years, he shall vacate such office on the date on which he attains the said age:

Provided further that he may, at any time, by writing under his hand addressed to the President, resign his office.

Explanation.—For the purpose of this section, the term of six years in respect of the Comptroller and Auditor-General holding office immediately before the commencement of this Act, shall be computed from the date on which he had assumed office.

6 Year Tenure
Fixed term of office starting from the date of assumption.
Age Limit: 65
Must vacate office upon turning 65, even if 6 years aren’t up.
Resignation
Can resign voluntarily by writing to the President.

Summary

Section 4 establishes the security of tenure for the Comptroller and Auditor-General (CAG) of India. It mandates a fixed term of six years to ensure independence from the executive. However, this term is subject to an upper age limit of sixty-five years. The section effectively creates a “whichever is earlier” rule for retirement. Additionally, it provides the procedure for voluntary resignation, which must be addressed directly to the President of India.

Key Takeaways

  • Standard Tenure: The CAG holds office for a period of 6 years.
  • Age Cap: Service automatically ends when the CAG turns 65 years old.
  • Priority Rule: The tenure ends on whichever event happens first: completing 6 years or turning 65.
  • Resignation Authority: Resignation letters must be addressed to the President, not the Parliament or Prime Minister.

Key Analysis

  • Independence through Tenure: By fixing the term at 6 years, the Act ensures that the CAG can audit government accounts without fear of immediate removal or the need to curry favor for extensions.
  • Comparison with Judiciary: While Supreme Court judges retire at 65, they do not have a fixed tenure cap (e.g., they could serve 10 years if appointed at 55). The CAG has a stricter “double cap” (6 years or 65 age), similar to Election Commissioners.
  • Constitutional Alignment: This statutory provision complements Article 148 of the Constitution, which states the CAG can only be removed in the same manner as a Supreme Court Judge, further solidifying the security of tenure.

Key Ingredients

  • Assumption of Office (Start Date)
  • Duration: 6 Years
  • Age Threshold: 65 Years
  • Resignation (Writing under hand to President)

Related Provisions

Practical Illustrations

Example 1Full Tenure: Mr. A is appointed as CAG at the age of 58. He will serve the full 6-year term and retire at age 64.
Example 2Age Limit Applies: Ms. B is appointed as CAG at the age of 62. Although the term is 6 years, she turns 65 after serving only 3 years. She must vacate office immediately upon turning 65.
Example 3Resignation: Mr. C, aged 60, has served 2 years. He wishes to step down for personal reasons. He writes a resignation letter addressed to the President of India and leaves office.

Process Flowchart




CAG Assumes Office

Submits
Resignation?

Yes



Vacate

No

Attained Age
of 65?

Yes



Vacate

No

Completed
6 Years?

Yes



Vacate

No



Continue in Office





Practice Questions

Q1: What is the maximum term of office for the Comptroller and Auditor-General as per Section 4?

  • A. 5 years
  • B. 6 years
  • C. 10 years
  • D. Until the pleasure of the President
View Correct Answer
Correct Answer: B. 6 years
Reasoning: Section 4 explicitly states the term is six years from the date of assumption of office.

Q2: To whom must the Comptroller and Auditor-General address their resignation letter?

  • A. The Prime Minister
  • B. The Chief Justice of India
  • C. The Speaker of Lok Sabha
  • D. The President
View Correct Answer
Correct Answer: D. The President
Reasoning: The second proviso of Section 4 states that resignation must be by writing under his hand addressed to the President.

Q3: If a person assumes office as CAG at age 63, when will they vacate the office?

  • A. After 6 years (Age 69)
  • B. Upon attaining the age of 65
  • C. Upon attaining the age of 62
  • D. After 5 years
View Correct Answer
Correct Answer: B. Upon attaining the age of 65
Reasoning: The proviso states that if they attain 65 years before the expiry of the 6-year term, they must vacate office on that date.

Frequently Asked Questions

Can the term of the CAG be extended beyond 6 years?
No, Section 4 does not provide any provision for the extension of the tenure beyond six years. The term is fixed to ensure the independence of the office.
What happens if the CAG wants to resign before the term ends?
The CAG has the right to resign at any time. To do so, they must submit a resignation letter in writing addressed specifically to the President of India.
Why is there an age limit of 65 years?
The age limit aligns the CAG’s tenure with other high constitutional offices, such as Judges of the Supreme Court, ensuring a standard retirement age for constitutional authorities.

Conclusion

Section 4 is a cornerstone of the CAG’s independence, defining strict boundaries for tenure and retirement. By mandating a six-year term or a retirement age of sixty-five, whichever comes first, the Act balances the need for experience with the necessity of periodic renewal in leadership. This structural safeguard protects the CAG from executive interference, allowing them to perform their auditing duties without fear or favor.