- independent authority
- under Constitution of India
- head of Indian audit & account dept
- chief guardian of public purse
- institution thru which accountability of govt & other public authorities to Parliament and State Legislature and through them to people is maintained
DR. B.R. Ambedkar
I am of the opinion that this dignitary or officer is probably the most important officer in the Constitution of India. He is the one man who is going to see that the expenses voted by Parliament are not exceeded or varied from what has been laid down by Parliament in the Appropriation Act.
see also: