According to the Constitution of India, it is the duty of the President of India to cause to be laid before the Parliament which of the following? 1. The Recommendation of the Union Finance Commission 2. The Report of the Public Accounts Committee 3. The Report of the Comptroller and Auditor General 4. The Report of the National Commission for Scheduled Castes Select the correct answer using the codes given below:
Contents14
- A1 only
- B2 and 4 only
- C1, 3 and 4 only
- D1, 2, 3 and 4
Show answer
Answer: (C) 1, 3 and 4 only
The President must lay the following before Parliament:
- Finance Commission recommendations (statement 1) — under Article 281.
- CAG reports (statement 3) — under Article 151.
- National Commission for Scheduled Castes report (statement 4) — under Article 338.
Statement 2 is WRONG — the Public Accounts Committee (PAC) is a parliamentary committee that reports directly to Parliament through the Speaker. Its report does NOT go through the President.
Remember: reports of constitutional bodies come through the President; reports of parliamentary committees go directly to Parliament.
Answer: 1, 3 and 4 only.
The President acts as the constitutional link between independent bodies like Finance Commission, CAG, and National Commission for Scheduled Castes and Parliament by laying their reports before it.
The trap here is the Public Accounts Committee - it is a parliamentary committee that reports directly to Parliament through the Speaker, not through the President.
UPSC is testing whether students can distinguish between constitutional bodies (reports go through President) versus parliamentary committees (reports go directly to Parliament).
President's Duty to Lay Reports Before Parliament
Indian Polity duty of the President cause to be laid before the Parliament
President's Constitutional Duty: Laying Reports Before Parliament
President must lay Finance Commission recommendations before Parliament under Article 281
President must lay CAG reports before Parliament under Article 151
President must lay National Commission for SCs/STs reports under Article 338/338A
Parliamentary committee reports go directly to Parliament, NOT through President
The Constitution assigns specific duties to the President regarding laying certain reports before Parliament. This is a formal constitutional obligation — the President acts as the constitutional channel between independent bodies and Parliament.
Reports President Must Lay
Report/Recommendation | Constitutional Provision | Body/Authority | Key Point |
|---|---|---|---|
Finance Commission recommendations | Article 281 | Finance Commission | Every 5 years, covers tax devolution |
CAG reports | Article 151 | Comptroller & Auditor General | Annual audit reports on Union & States |
National Commission for SCs report | Article 338 | NCSC | Annual report on SC welfare |
National Commission for STs report | Article 338A | NCST | Annual report on ST welfare |
National Commission for OBCs report | Article 338B | NCBC | Annual report on OBC welfare |
Why These Reports Go Through President
Constitutional bodies like Finance Commission, CAG, NCSC are independent of executive control
President acts as constitutional bridge between these bodies and Parliament
Ensures these reports get formal parliamentary attention and cannot be ignored
President has no discretion — it is a mandatory constitutional duty
Trap: Public Accounts Committee report does NOT go through President — it goes directly to Parliament via Speaker
Trap: Parliamentary committees (PAC, Estimates Committee) are internal to Parliament, not external constitutional bodies
Trap: Don't confuse CAG reports (through President) with PAC reports (directly to Parliament)
Trap: State Finance Commission reports go to State Legislature, not Union Parliament
Finance Commission
Indian Polity Finance Commission
Finance Commission: Constitutional Body for Federal Finance
Constitutional body under Article 280 for Centre-State financial relations
Constituted every 5 years by President to recommend tax sharing formula
Recommendations laid before Parliament under Article 281 by President
15th Finance Commission (2020-25) is currently operational
The Finance Commission is India's constitutional mechanism for fiscal federalism. It determines how tax revenues collected by the Centre are shared with States, ensuring financial autonomy at state level.
Finance Commission Key Features
Aspect | Details | Constitutional Basis |
|---|---|---|
Composition | Chairman + 4 members appointed by President | Article 280(1) |
Tenure | 5 years (coincides with Plan periods) | Article 280(1) |
Key Function | Recommend tax devolution formula between Centre & States | Article 280(3) |
Submission | Report submitted to President | Article 280(4) |
Parliament Role | President lays recommendations before Parliament | Article 281 |
Major Recommendations
Tax devolution percentage — how much of Centre's taxes go to States (currently 41%)
Grants-in-aid to States for specific purposes under Article 275
Disaster relief funding and management principles
Fiscal consolidation roadmap for Centre and States
Comptroller and Auditor General
Indian Polity Comptroller and Auditor General
Comptroller & Auditor General: Constitutional Auditor
Constitutional office under Article 148 — India's supreme audit institution
Reports submitted to President/Governor under Article 151
Audits Union and State government accounts independently
Appointed for 6 years or 65 years age, whichever is earlier
CAG is India's constitutional watchdog for public finances. It ensures government spending is legal, proper, and efficient through independent auditing.
CAG Powers & Functions
Function | Scope | Constitutional Basis |
|---|---|---|
Audit Union accounts | All ministries, departments, PSUs | Article 149 |
Audit State accounts | State governments, PSUs, local bodies | Article 149 |
Performance audit | Efficiency and effectiveness of programs | Audit standards |
Compliance audit | Whether rules and procedures followed | Article 149 |
Submit reports | Annual reports to President/Governor | Article 151 |
CAG Independence
Salary charged on Consolidated Fund — cannot be reduced during tenure
Cannot be removed except like Supreme Court judge (impeachment process)
No executive interference — reports directly to President/Governor
Audit standards set independently, not by government
National Commission for Scheduled Castes
Indian Polity National Commission for Scheduled Castes
National Commission for Scheduled Castes: Constitutional Safeguard Body
Constitutional body under Article 338 to safeguard SC interests
Annual reports submitted to President under Article 338(5)
Investigates complaints and monitors implementation of SC safeguards
Chairman + 5 members appointed by President for 3 years
NCSC is the constitutional guardian of Scheduled Caste rights. It monitors government policies, investigates discrimination, and ensures constitutional safeguards reach SC communities.
Functions of NCSC
Function | Details | Legal Basis |
|---|---|---|
Investigate complaints | Discrimination, atrocities against SCs | Article 338(5)(a) |
Monitor safeguards | Implementation of constitutional protections | Article 338(5)(b) |
Advise on policies | Socio-economic development of SCs | Article 338(5)(d) |
Evaluate working | Assess effectiveness of safeguard measures | Article 338(5)(e) |
Submit reports | Annual report to President with recommendations | Article 338(5) |
Powers of NCSC
Civil court powers while investigating — can summon witnesses, examine documents
Suo motu investigation powers — can act without formal complaint
Recommend policy changes to Centre and State governments
Monitor reservation implementation in services and educational institutions
Public Accounts Committee
Indian Polity Public Accounts Committee
Public Accounts Committee: Parliamentary Financial Watchdog
Parliamentary committee of Lok Sabha for examining government accounts
Reports directly to Parliament via Speaker — NOT through President
Examines CAG audit reports and questions government on financial irregularities
22 members (15 Lok Sabha + 7 Rajya Sabha) elected annually
PAC is Parliament's financial oversight arm. It examines how government spends public money based on CAG audit findings and holds executive accountable for financial management.
Key distinction: PAC is a parliamentary body that reports within Parliament, unlike constitutional bodies that report through President.
PAC vs Constitutional Bodies
Aspect | PAC | Constitutional Bodies (CAG, NCSC, FC) |
|---|---|---|
Nature | Parliamentary committee | Independent constitutional body |
Reports to | Parliament via Speaker | Parliament via President |
Members | Elected MPs | Appointed by President |
Constitutional basis | Rules of Procedure | Specific Articles (148, 338, 280) |
Relationship with govt | Legislative oversight of executive | Independent of executive control |
Trap: PAC reports go directly to Parliament via Speaker — NOT through President like constitutional body reports
Trap: PAC examines CAG reports but PAC's own report doesn't need President's involvement
Trap: Don't confuse parliamentary committees (internal to Parliament) with constitutional bodies (external independent bodies)