Constitution of India, 1949
149.Duties and powers of the Comptroller and
Auditor- General.-
The Comptroller and Auditor-General shall
perform such duties and exercise such powers in relation to the accounts of the
Union and of the States and of any other authority or body as may be prescribed
by or under any law made by Parliament and, until provision in that behalf is
so made, shall perform such duties and exercise such powers in relation to the
accounts of the Union and of the States as were conferred on or exercisable by
the Auditor-General of India immediately before the commencement of this
Constitution in relation to the accounts of the Dominion of India and of the
Provinces respectively.