›Presidential order constituting the Council: 15 September 2016
›First constitutional federal body with powers over GST decisions
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The **101st Constitutional Amendment Act of 2016** paved the way for GST and inserted Article **279-A** in the Constitution, empowering the President to constitute a GST Council. The Presidential order was issued on 15 September 2016. The GST Council is a **constitutional body** — it is the first constitutional federal body vested with powers to take all major decisions relating to GST.
**Vision:** To establish the highest standards of cooperative federation in the functioning of the Council.
**Mission:** Evolving, by a process of wider consultation, a GST structure that is IT-driven and user-friendly.
**Composition:**
- Chairperson: Union Finance Minister
- Union Minister of State in charge of Revenue or Finance
- Minister in charge of Finance/Taxation or any other Minister nominated by each state government
- Vice-Chairperson: chosen by state members from amongst themselves (term determined by state members)
- CBEC (Central Board of Excise and Customs) Chairperson: permanent non-voting invitee
**Working — Decision-making:**
- Quorum: one-half of total members
- Decisions by majority of not less than **three-fourths** of weighted votes of members present and voting
- Centre's vote weightage: **1/3** of total votes cast
- All states combined vote weightage: **2/3** of total votes cast
- Invalid grounds: vacancy/defect in constitution, defect in appointment, procedural irregularity not affecting merits
**Functions — recommends to Centre and states on:**
- Which taxes, cesses and surcharges would merge into GST
- Goods and services subject to or exempt from GST
- Model GST laws, principles of levy, apportionment for inter-state trade
- Threshold limits for GST exemption
- GST rates (including floor rates with bands)
- Special rates for natural calamities/disasters
- Special provisions for specified northeastern and hill states
- Any other GST-related matter the Council decides
**Other functions:**
- Recommend the date for GST on petroleum products (crude, diesel, petrol, natural gas, aviation turbine fuel)
- Establish a dispute resolution mechanism for disputes between Centre and states or between states regarding GST recommendations
- Recommend compensation to states for revenue loss due to GST for five years (Parliament enacted the GST Compensation Act 2017)
**Secretariat:** Located at New Delhi; Union Revenue Secretary (Department of Revenue, Ministry of Finance) acts as ex-officio Secretary.
›Presidential order constituting the Council: 15 September 2016
›First constitutional federal body with powers over GST decisions
›Chairperson: Union Finance Minister
›Quorum: 1/2 of total members
›Majority required: 3/4 of weighted votes
›Centre's vote: 1/3; all states combined: 2/3
›Petroleum products: GST date to be recommended by the Council (not yet implemented as of 2019)
›Compensation for states for GST-related revenue loss: 5 years (Compensation Act 2017)
›Secretariat: New Delhi; ex-officio Secretary: Union Revenue Secretary
›The 101st Amendment Act of 2016 made a special provision for Goods and Services Tax, granting both Parliament and state legislatures power to make laws with respect to GST imposed by the Union or by the State. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›Parliament has exclusive power to make laws with respect to Goods and Services Tax when the supply of goods or services or both takes place in the course of inter-state trade or commerce. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›Surcharge on taxes and duties cannot be imposed on the Goods and Services Tax (GST). — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›For inter-state trade or commerce, GST is levied and collected by the Centre, but this tax is divided between the Centre and the States as Parliament provides on the recommendations of the GST Council. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The 101st Amendment Act has conferred concurrent taxing powers upon Parliament and State Legislatures to make laws for levying GST on every transaction of supply of goods or services or both. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›Under Article 269-A, the Parliament is also authorized to formulate the principles for determining the place of supply, and when a supply of goods or services or both takes place in the course of inter-state trade or commerce. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The GST replaced a number of indirect taxes levied by the Union and the State Governments and is intended to remove cascading effect of taxes and provide for a common national market for goods and services. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The Amendment provided for subsuming of various central indirect taxes including Central Excise Duty, Additional Excise Duties, Excise Duty levied under the Medicinal and Toilet Preparations (Excise Duties) Act 1955, Service Tax, Additional Customs Duty, Special Additional Duty of Customs, and Central Surcharges and Cesses so far as they related to the supply of goods and services. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The Amendment provided for subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by local bodies), Central Sales Tax, Octroi and Entry Tax, Purchase Tax, Luxury Tax, Taxes on lottery, betting and gambling, and State Surcharges and Cesses in so far as they related to the supply of goods and services. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
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Separate Commission for STs
›The National Commission for STs is directly established by Article 338-A of the Constitution, making it a constitutional body.
›The combined Commission for SCs and STs was created by the 65th Constitutional Amendment Act of 1990 to monitor constitutional and legal safeguards for both groups.
›The separate Commission for STs was established through the 89th Constitutional Amendment Act of 2003, which came into force on 19–02-2004.
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The National Commission for Scheduled Tribes (STs) is a constitutional body established directly by Article 338-A of the Constitution. Originally, a combined National Commission for SCs and STs existed under Article 338, created by the 65th Constitutional Amendment Act of 1990 with the objective of monitoring all safeguards provided for SCs and STs under the Constitution or other laws.
However, recognizing that STs are geographically and culturally different from SCs with distinct problems, the 89th Constitutional Amendment Act of 2003 bifurcated the combined Commission. The separate National Commission for STs came into existence in 2004. This separation was deemed administratively necessary to ensure effective protection of ST interests, particularly as a separate Ministry of Tribal Affairs was created in 1999 to provide focused attention to tribal welfare and development.
The Commission consists of a chairperson, a vice-chairperson, and three other members appointed by the President by warrant under his hand and seal. Their conditions of service and tenure of office are determined by the President.
All key facts
›The National Commission for STs is directly established by Article 338-A of the Constitution, making it a constitutional body.
›The combined Commission for SCs and STs was created by the 65th Constitutional Amendment Act of 1990 to monitor constitutional and legal safeguards for both groups.
›The separate Commission for STs was established through the 89th Constitutional Amendment Act of 2003, which came into force on 19–02-2004.
›The Commission comprises a chairperson, a vice-chairperson, and three other members appointed by the President.
›The separation was motivated by the geographic and cultural differences between STs and SCs, and their distinct problems.
›In 1999, a separate Ministry of Tribal Affairs was created to coordinate tribal welfare activities, making a separate Commission administratively necessary.
Comptroller and Auditor General of India (CAG)
›Article 148: constitutional basis; Article 149: duties and powers; Article 150: form of accounts; Article 151: audit reports (Laxmikant p.952)
›Appointed by President; tenure: 6 years or age 65, whichever is earlier
›Removal: same procedure as Supreme Court judge (special majority both Houses)
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The Comptroller and Auditor General of India (CAG) is established by **Article 148** of the Constitution. He is the head of the Indian Audit and Accounts Department and is described by Dr. B.R. Ambedkar as "the most important Officer under the Constitution of India." The CAG is one of the four bulwarks of the democratic system — alongside the Supreme Court, Election Commission, and UPSC.
His fundamental duty is to uphold the Constitution and laws of Parliament in the field of **financial administration** — guarding the public purse.
**Appointment:** By the President by a warrant under his hand and seal. The CAG takes an oath to bear true faith to the Constitution, uphold sovereignty and integrity, and faithfully perform duties without fear or favour.
**Tenure:** Six years or until age 65, whichever is earlier. Can resign by writing to the President. Can be removed only by the President on the basis of a resolution by both Houses of Parliament with **special majority** (same procedure as a Supreme Court judge) — on grounds of proved misbehaviour or incapacity.
**Independence safeguards:**
- Security of tenure (removal only via special majority parliamentary resolution)
- **Not eligible for further office** under the Government of India or any state after ceasing to hold office (stronger than UPSC Chairman in this respect)
- Salary equal to a judge of the Supreme Court (₹2.50 lakh/month as of 2018); determined by Parliament
- Service conditions cannot be altered to his disadvantage after appointment
- Administrative expenses (including salaries of staff) charged on the Consolidated Fund of India — not subject to Parliamentary vote
- No Minister can represent the CAG in Parliament or be called upon to take responsibility for any action done by the CAG
**Duties and Powers (Articles 149–151 + CAG's Act 1971, amended 1976):**
1. Audits all expenditure from: Consolidated Fund of India, consolidated funds of each state, consolidated funds of each UT with a legislature
2. Audits expenditure from Contingency Fund of India and Public Account of India (and state equivalents)
3. Audits trading/manufacturing/profit-loss accounts and balance sheets of Central and state government departments
4. Audits receipts and expenditure of Centre and states to verify effectiveness of revenue assessment and collection
5. Audits bodies/authorities substantially financed from Central/state revenues; government companies; other corporations as required by law
6. Audits transactions related to debt, sinking funds, deposits, advances, suspense accounts, remittance business
7. Audits accounts of other authorities when requested by President or Governor (e.g., local bodies)
8. Advises the President on the form in which accounts of Centre and states shall be kept (Article 150)
9. Submits audit reports on Central accounts to the President → laid before Parliament (Article 151)
10. Submits audit reports on state accounts to the Governor → laid before state legislature (Article 151)
11. Certifies net proceeds of any tax or duty (Article 279) — **certificate is final**
12. Acts as guide, friend and philosopher of the **Public Accounts Committee** of Parliament
13. Compiles and maintains accounts of state governments (since 1976, relieved of Central government accounts — departmentalisation of accounts)
**Three audit reports submitted to the President:**
1. Audit report on appropriation accounts (compares actual expenditure with Parliament-sanctioned expenditure)
2. Audit report on finance accounts (shows annual receipts and disbursements)
3. Audit report on public undertakings
**Types of audit:**
- **Legal and regulatory audit** (obligatory): Whether money was legally disbursed and conforms to governing authority
- **Propriety audit** (discretionary): Wisdom, faithfulness and economy of expenditure — can comment on wastefulness
**Limitations:**
- Secret service expenditure: CAG cannot call for particulars; must accept a certificate from competent administrative authority
- CAG has no power over corporations audited exclusively by private auditors (LIC, RBI, SBI, FCI)
**CAG in practice vs. theory:** The Constitution envisages the CAG as both **Comptroller** and Auditor General. In practice, the CAG only functions as **Auditor General** — departments draw money without CAG's prior approval. (Unlike in Britain, where the CAG has genuine comptroller powers — no money can be drawn without CAG approval.)
**Appleby's Criticism (Paul H. Appleby):** In two reports on Indian administration (1953 and 1956), Appleby criticised the CAG as a colonial inheritance, a cause of "paralysing unwillingness to decide and act," and recommended abolition of the office.
All key facts
›Article 148: constitutional basis; Article 149: duties and powers; Article 150: form of accounts; Article 151: audit reports (Laxmikant p.952)
›Appointed by President; tenure: 6 years or age 65, whichever is earlier
›Removal: same procedure as Supreme Court judge (special majority both Houses)
›NOT eligible for further government office after ceasing to hold office
›Salary: equal to Supreme Court judge; charged on Consolidated Fund of India
›CAG's (Duties, Powers and Conditions of Service) Act, 1971 — amended 1976 (separated accounts from audit)
›Submits THREE audit reports to President
›Net proceeds certificate (Article 279): CAG's certificate is final
›Propriety audit is discretionary; legal and regulatory audit is obligatory
›Acts as guide to Public Accounts Committee of Parliament
›Since 1976, maintains only STATE government accounts (relieved of central government accounts)
›The CAG does not hold office till the pleasure of the president, even though appointed by him.
›The conditions of service for persons in the Indian Audit and Accounts Department and the CAG's administrative powers are prescribed by the President after consultation with the CAG.
borrowed featuresconstituent assemblyequality political and socialfunctions of constitutionpreambleindian parliamentary group
Attorney General of India
›Article 76 (only article on this office), Article 88 (rights in Parliament), Article 105 (privileges) — Laxmikant p.962
›Appointed by President; qualifications same as Supreme Court judge
›Term: at President's pleasure — NOT fixed; no specified removal procedure
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The Attorney General (AG) of India is the **highest law officer** in the country. He is established by **Article 76** of the Constitution (Part V, Chapter 1 — The Executive) — the only article dealing with this office.
**Appointment:** By the President. Must be qualified to be appointed as a judge of the Supreme Court — i.e., citizen of India AND one of: judge of a High Court for five years; advocate of a High Court for ten years; eminent jurist in the opinion of the President.
**Term:** NOT fixed by the Constitution. He holds office **during the pleasure of the President** — can be removed at any time. Conventionally, he resigns when the government (Council of Ministers) changes, as he is appointed on its advice.
**Remuneration:** Not fixed by the Constitution. Determined by the President.
**Duties and Functions:**
1. Give advice to the Government of India on legal matters referred by the President
2. Perform other duties of a legal character assigned by the President
3. Discharge functions conferred by the Constitution or other laws
4. Appear on behalf of the Government of India in all Supreme Court cases in which the Government is concerned
5. Represent Government of India in Presidential references to the Supreme Court under Article 143
6. Appear in any High Court when required by the Government of India
**Rights:**
- Right of audience in all courts in the territory of India
- Right to speak and take part in proceedings of both Houses of Parliament, joint sittings, and any parliamentary committee of which he is a member — but **without right to vote**
- Enjoys all privileges and immunities of a Member of Parliament
**Limitations (to avoid conflict of duty):**
- Should not advise or hold brief against the Government of India
- Should not advise or hold brief in cases where he advises or appears for the Government
- Should not defend accused persons in criminal cases without Government of India's permission
- Should not accept appointment as director in any company without Government permission
- Should not advise any ministry/department/statutory organization/PSU unless the reference comes through the Ministry of Law and Justice, Department of Legal Affairs
**Important distinctions:**
- NOT a full-time counsel for the Government
- Does NOT fall in the category of government servants
- NOT debarred from private legal practice
- NOT a member of the Central cabinet (there is a separate Law Minister)
**Other law officers:** Solicitor General of India and Additional Solicitor General of India assist the AG. These offices are NOT created by the Constitution (Article 76 mentions only the AG).
All key facts
›Article 76 (only article on this office), Article 88 (rights in Parliament), Article 105 (privileges) — Laxmikant p.962
›Appointed by President; qualifications same as Supreme Court judge
›Term: at President's pleasure — NOT fixed; no specified removal procedure
›Conventionally resigns when government changes
›Can appear in all courts; speaks in Parliament without right to vote
›NOT a government servant; NOT debarred from private practice
›Solicitor General and Additional Solicitor General are NOT constitutional — not mentioned in Article 76
›NOT a cabinet member; separate Law Minister exists
›The Attorney General may quit office by submitting his resignation to the president. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›There is no procedure or grounds for the AG's removal fixed by the Constitution. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The remuneration received by the AG is determined by the president. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›Article 76 is located in Chapter 1 (The Executive) of Part V (The Union) of the Constitution. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
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Removal and Suspension of Members
›The President (not the Governor) has the power to remove the chairman and members of an SPSC.
›Removal is permitted on the following grounds: (a) adjudged insolvency; (b) engagement in paid employment outside official duties; (c) unfitness by reason of infirmity of mind or body.
›Removal for misbehaviour requires referral of the matter to the Supreme Court for enquiry.
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Removal and suspension of members of a State Public Service Commission (SPSC) is a constitutional safeguard mechanism that distinguishes the appointing authority from the removing authority. Although the Governor of a state appoints the chairman and members of the SPSC, the Constitution vests removal powers exclusively in the President of India, not the Governor. This separation ensures independence and prevents arbitrary dismissal by state governments.
Removal can occur on specific grounds: insolvency, engagement in paid employment outside official duties, or unfitness due to infirmity of mind or body. Additionally, removal for misbehaviour is permitted, but only after a formal enquiry by the Supreme Court. During such an enquiry, the Governor may suspend the member pending the President's final removal order. Misbehaviour is constitutionally defined to include involvement in government contracts or participation in contract profits in ways other than as a member of an incorporated company.
This framework reflects the constitutional design to protect PSC members from political interference while maintaining accountability for serious misconduct.
All key facts
›The President (not the Governor) has the power to remove the chairman and members of an SPSC.
›Removal is permitted on the following grounds: (a) adjudged insolvency; (b) engagement in paid employment outside official duties; (c) unfitness by reason of infirmity of mind or body.
›Removal for misbehaviour requires referral of the matter to the Supreme Court for enquiry.
›The Supreme Court's advice on misbehaviour removal is binding on the President.
›During a Supreme Court enquiry into misbehaviour, the Governor may suspend the concerned member pending the President's final removal order.
›Misbehaviour is constitutionally defined as: (a) being concerned or interested in any government contract or agreement, or (b) participating in any profit or benefit from such contract otherwise than as a member of an incorporated company.
›Members of SPSC enjoy security of tenure under Article 317 of the Constitution.
Limitations of UPSC
›UPSC is not consulted on reservations for backward classes of citizens
›UPSC is not consulted on claims of scheduled castes and scheduled tribes in appointments
›UPSC is not consulted regarding selections for chairmanship or membership of commissions or tribunals, posts of highest diplomatic nature, and bulk of Group C and Group D services
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The UPSC operates within defined functional and jurisdictional boundaries established by the Constitution and executive authority. While the UPSC is the central recruiting agency for all-India services and Central services (Groups A and B), its advisory role and scope are deliberately restricted. The Constitution explicitly excludes certain matters from UPSC's purview, and the President possesses authority to further exclude posts, services, and matters from UPSC consultation through regulations. The UPSC's recommendations are advisory in nature and not binding on the government. Additionally, the Supreme Court has held that irregularities in consultation with the UPSC or acting without consultation do not invalidate government decisions, making the consultation provision directory rather than mandatory. The emergence of other bodies like the Central Vigilance Commission has further circumscribed UPSC's traditional role in disciplinary matters.
All key facts
›UPSC is not consulted on reservations for backward classes of citizens
›UPSC is not consulted on claims of scheduled castes and scheduled tribes in appointments
›UPSC is not consulted regarding selections for chairmanship or membership of commissions or tribunals, posts of highest diplomatic nature, and bulk of Group C and Group D services
›UPSC is not consulted for temporary or officiating appointments not likely to exceed one year
›The President can exclude posts, services, and matters from UPSC's purview through regulations
›Presidential regulations excluding UPSC consultation must be laid before Parliament for at least 14 days and can be amended or repealed
›The Supreme Court held that irregularity in UPSC consultation or acting without consultation does not invalidate government decisions
›Selection by UPSC does not confer any right to the post upon the candidate
›UPSC recommendations are advisory in nature and not binding on the government
›UPSC is not concerned with classification of services, pay and service conditions, cadre management, or training
›The emergence of the Central Vigilance Commission (CVC) in 1964 affected UPSC's role in disciplinary matters, as both bodies are consulted and may tender conflicting advice
Duties and Powers
›The Constitution (Article 149) authorizes Parliament to prescribe the duties and powers of the CAG in relation to accounts of the Union, states, and other authorities or bodies.
›Parliament enacted the CAG's (Duties, Powers and Conditions of Service) Act, 1971, which was amended in 1976 to separate accounts from audit in the Central government.
›The CAG audits all expenditure from the Consolidated Fund of India, consolidated fund of each state, and consolidated fund of each union territory having a Legislative Assembly.
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The duties and powers of the Comptroller and Auditor General (CAG) are prescribed by Parliament under Article 149 of the Constitution. The CAG's (Duties, Powers and Conditions of Service) Act, 1971 (amended in 1976) forms the legal basis for these functions. The CAG's primary role is to audit accounts across all levels of government—Union, states, and union territories with a Legislative Assembly—to ensure financial accountability and uphold the Constitution in the field of financial administration. The CAG conducts both legal/regulatory audits and discretionary propriety audits, examining whether expenditure is legally available, applicable to its stated purpose, and conforms to governing authority. The CAG acts as an agent of Parliament and is responsible only to Parliament for audit oversight. However, the CAG's auditing authority is subject to limitations, including restrictions on secret service expenditure audits and a reduced scope with respect to receipts, stores, and stock compared to expenditure audits.
All key facts
›The Constitution (Article 149) authorizes Parliament to prescribe the duties and powers of the CAG in relation to accounts of the Union, states, and other authorities or bodies.
›Parliament enacted the CAG's (Duties, Powers and Conditions of Service) Act, 1971, which was amended in 1976 to separate accounts from audit in the Central government.
›The CAG audits all expenditure from the Consolidated Fund of India, consolidated fund of each state, and consolidated fund of each union territory having a Legislative Assembly.
›The CAG audits all expenditure from the Contingency Fund of India and the Public Account of India, as well as corresponding funds of each state.
›The CAG audits all trading, manufacturing, profit and loss accounts, balance sheets, and other subsidiary accounts kept by any department of the Central Government and state governments.
›The CAG audits receipts and expenditure of the Centre and each state to verify that rules and procedures are designed to secure effective check on assessment, collection, and proper allocation of revenue.
›The CAG audits bodies and authorities substantially financed from Central or state revenues, government companies, and other corporations and bodies when required by related laws.
›The CAG audits all transactions of the Central and state governments related to debt, sinking funds, deposits, advances, suspense accounts, and remittance business.
›The CAG advises the President regarding the form in which accounts of the Centre and states shall be kept (Article 150).
›The CAG submits audit reports relating to accounts of the Centre to the President, who places them before both Houses of Parliament (Article 151).
›The CAG submits audit reports relating to accounts of a state to the Governor, who places them before the state legislature (Article 151).
›The CAG ascertains and certifies the net proceeds of any tax or duty (Article 279), and this certificate is final.
›The CAG acts as a guide, friend, and philosopher of the Public Accounts Committee of Parliament.
›The CAG compiles and maintains accounts of state governments; in 1976, the CAG was relieved of responsibility for compilation and maintenance of accounts of the Central Government due to separation of accounts from audit.
›The CAG submits three audit reports to the President: audit report on appropriation accounts, audit report on finance accounts, and audit report on public undertakings.
›In addition to legal and regulatory audit (which is obligatory), the CAG can conduct propriety audit (discretionary), examining the wisdom, faithfulness, and economy of government expenditure.
›The CAG has greater freedom in auditing expenditure than in auditing receipts, stores, and stock; for the latter, the CAG must proceed with approval of the executive government.
›Secret service expenditure is a limitation on the CAG's auditing role; the CAG cannot call for particulars but must accept a certificate from the competent administrative authority.
›An Audit Board was established in 1968 as part of the CAG's office to associate outside specialists and experts to handle technical aspects of audit of specialized enterprises; it consists of a Chairman and two members appointed by the CAG.
Voting Mechanism in GST Council
›Decisions of the GST Council are taken at its meetings.
›The quorum for a GST Council meeting is one-half of the total number of members.
›Every decision requires a majority of not less than three-fourths of the weighted votes of the members present and voting.
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The Goods and Services Tax (GST) Council's decisions are based on a specific voting mechanism to ensure collaboration between the Centre and the states. Decisions are made at meetings where a quorum of one-half of the total members is required. For any decision to pass, it must be supported by a majority of not less than three-fourths of the weighted votes of the members present and voting. The voting weightage is distributed such that the Central Government's vote accounts for one-third of the total votes, while the combined votes of all state governments hold a two-thirds weightage. This mechanism aims to facilitate a harmonised structure for GST by balancing the interests of both the Centre and the states.
All key facts
›Decisions of the GST Council are taken at its meetings.
›The quorum for a GST Council meeting is one-half of the total number of members.
›Every decision requires a majority of not less than three-fourths of the weighted votes of the members present and voting.
›The Central Government's vote has a weightage of one-third of the total votes cast in a meeting.
›The combined votes of all state governments have a weightage of two-thirds of the total votes cast in a meeting.
›An act or proceeding of the Council will not be invalid due to a vacancy or defect in its constitution, a defect in a member's appointment, or any procedural irregularity not affecting the merits of the case.
Independence of State Public Service Commission
›Articles 315–323 in Part XIV: constitutional basis (Laxmikant ch44)
›Composition: Chairman + members appointed by Governor; Constitution does not specify strength, left to Governor's discretion (Laxmikant ch44)
›At least half of members must have held office for 10 years under Government of India or state government (Laxmikant ch44)
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The State Public Service Commission (SPSC) is a constitutional body established at the state level, parallel to the Union Public Service Commission (UPSC) at the centre. Both are governed by the same Articles 315–323 in Part XIV of the Constitution. The SPSC is visualized as the **"watchdog of merit system"** in the state and operates with constitutional safeguards to ensure independence and impartiality in civil service recruitment and disciplinary matters.
**Constitutional Safeguards for Independence:**
The Constitution provides six key safeguards to ensure SPSC independence:
1. **Security of Tenure:** The chairman and members can be removed only by the President—not by the Governor—and only on constitutional grounds (insolvency, paid employment outside duties, or infirmity of mind/body) or after Supreme Court inquiry for misbehaviour. This protects them from arbitrary removal by state government.
2. **Unvarying Service Conditions:** Although the Governor determines conditions of service, these cannot be varied to the disadvantage of a member after appointment.
3. **Consolidated Fund Charge:** All expenses—salaries, allowances, pensions—are charged on the Consolidated Fund of the State and are NOT subject to vote by the state legislature. This financial independence ensures the SPSC operates without budgetary pressure from the legislature.
4. **Restricted Post-Retirement Employment:**
- Chairman (after office ends): eligible only for appointment as Chairman or Member of UPSC, or Chairman of another SPSC—no other government employment permitted
- Member (after office ends): eligible for appointment as Chairman or Member of UPSC, or as Chairman of any SPSC—no other government employment permitted
5. **No Reappointment:** Members are not eligible for reappointment to the same office after completing their first term.
6. **Tenure Limit:** Members hold office for six years or until age 62, whichever is earlier (lower than UPSC's age limit of 65 years).
**Appointment and Removal Mechanism:**
Though appointed by the Governor, SPSC members are removed by the President on specific grounds without reference to the Governor. For misbehaviour, the President must refer the case to the Supreme Court, and the SC's advice is binding. During Supreme Court inquiry, the Governor may suspend the member pending the President's final removal order.
**Limitations on Consultative Role:**
The SPSC is not consulted on:
- Reservations in favour of backward classes
- Claims of SCs/STs in appointments
- Posts and services excluded by Governor through regulations
**Advisory Nature of Recommendations:**
SPSC recommendations are advisory, not binding. The state government may reject SPSC advice but must be answerable to the state legislature. The courts have held that irregularity in consultation or failure to consult does not invalidate government decisions, and SPSC selection does not confer any right to the post.
**Constitutional Edge Over Vigilance Commissions:**
The emergence of State Vigilance Commission (SVC) in 1964 affected SPSC's disciplinary role since both are now consulted on disciplinary matters. However, being a constitutional body, SPSC has precedence over SVC (which lacks constitutional status) when their advice conflicts.
**Joint State Public Service Commission (JSPSC):**
The Constitution provides for the establishment of a Joint State Public Service Commission (JSPSC) for two or more states. Unlike the UPSC and SPSC which are created directly by the Constitution, a JSPSC is created by an Act of Parliament on the request of the state legislatures concerned, making it a statutory body rather than a constitutional body. Punjab and Haryana shared a JSPSC briefly after Haryana's creation from Punjab in 1966. The chairman and members of a JSPSC are appointed by the President, hold office for six years or until age 62 (whichever earlier), and can be suspended or removed by the President. The President also determines the number of members and their conditions of service. A JSPSC presents annual performance reports to each concerned state governor, who places the report before the state legislature.
All key facts
›Articles 315–323 in Part XIV: constitutional basis (Laxmikant ch44)
›Composition: Chairman + members appointed by Governor; Constitution does not specify strength, left to Governor's discretion (Laxmikant ch44)
›At least half of members must have held office for 10 years under Government of India or state government (Laxmikant ch44)
›Tenure: 6 years or age 62, whichever is earlier (lower than UPSC's 65 years) (Laxmikant ch44)
›Governor can appoint an acting chairman when office falls vacant or chairman unable to perform duties (Laxmikant ch44)
›Acting chairman functions until appointed chairman enters office or chairman resumes duties (Laxmikant ch44)
›Appointment by Governor but removal by President, not Governor (Laxmikant ch44)
›Removal on specific grounds: insolvency, paid employment outside duties, infirmity of mind or body — President can remove without Supreme Court reference (Laxmikant ch44)
›Misbehaviour removal: requires Supreme Court inquiry; SC's advice is binding on President (Laxmikant ch44)
›Governor can suspend member during Supreme Court inquiry pending President's final removal order (Laxmikant ch44)
›Misbehaviour defined: being concerned or interested in government contract/agreement, or participating in profit thereof, unless as member of incorporated company (Laxmikant ch44)
union public service commissionstate vigilance commissiongovernorstate legislatureconstitutional bodiesjoint state public service commission
Composition of UPSC
›The UPSC's composition is detailed in Articles 315 to 323 in Part XIV of the Constitution. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The UPSC comprises a chairman and other members appointed by the President of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The Constitution does not specify the exact strength of the Commission, leaving it to the President's discretion; it usually consists of nine to eleven members, including the chairman. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
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The Union Public Service Commission (UPSC) is a constitutional body responsible for central recruitment in India. Its composition is outlined in Articles 315 to 323 in Part XIV of the Constitution. The UPSC consists of a chairman and other members, all appointed by the President of India. The Constitution does not specify a fixed strength for the Commission, leaving this to the President's discretion; typically, it comprises nine to eleven members, including the chairman.
While no specific qualifications are prescribed for membership, it is mandated that at least half of the members must have held office for a minimum of ten years under either the Government of India or a state government. The President also has the authority to determine the conditions of service for the chairman and other members. Members serve for a term of six years or until they reach the age of 65, whichever comes earlier. They can resign by addressing their resignation to the President, or be removed by the President under specific circumstances outlined in the Constitution, including insolvency, engaging in outside paid employment, or mental/physical infirmity. An acting chairman can be appointed by the President if the office of chairman is vacant or if the chairman is unable to perform duties.
All key facts
›The UPSC's composition is detailed in Articles 315 to 323 in Part XIV of the Constitution. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The UPSC comprises a chairman and other members appointed by the President of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The Constitution does not specify the exact strength of the Commission, leaving it to the President's discretion; it usually consists of nine to eleven members, including the chairman. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›No specific qualifications are prescribed for membership, except that one-half of the members must have held office for at least ten years under the Government of India or a state government. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The President determines the conditions of service for the chairman and other members. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The chairman and members hold office for a term of six years or until they attain the age of 65 years, whichever is earlier. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›Members can resign by addressing their resignation to the President. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›The President can appoint one of the members as an acting chairman if the chairman's office is vacant or if the chairman is unable to perform duties. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
Removal of UPSC Members
›The President can remove the chairman or any member of the UPSC before their term expires.
›Grounds for removal include being adjudged an insolvent.
›Another ground for removal is engaging in paid employment outside official duties during their term.
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The chairman and members of the Union Public Service Commission (UPSC) can be removed from their office by the President of India before their term expires. The Constitution outlines specific circumstances for such removal to ensure the independence and impartial functioning of the UPSC. These circumstances include being declared insolvent, engaging in outside paid employment, or being deemed unfit to continue due to mental or physical infirmity.
Additionally, the President can remove members for 'misbehaviour'. In cases of misbehaviour, the President must refer the matter to the Supreme Court for an inquiry. If the Supreme Court, after its inquiry, upholds the grounds for removal and advises it, the President can then remove the a member. The Supreme Court's advice on this matter is binding on the President. During the inquiry, the President has the authority to suspend the chairman or the member of the UPSC. The Constitution defines 'misbehaviour' to include situations where a member is concerned or interested in any government contract or agreement, or benefits from such a contract through means other than as a company member in common with others.
All key facts
›The President can remove the chairman or any member of the UPSC before their term expires.
›Grounds for removal include being adjudged an insolvent.
›Another ground for removal is engaging in paid employment outside official duties during their term.
›Removal can occur if the President deems a member unfit due to infirmity of mind or body.
›Members can also be removed for misbehaviour.
›For removal due to misbehaviour, the President must refer the matter to the Supreme Court for an enquiry.
›If the Supreme Court upholds the cause of removal after inquiry and advises it, the President can then remove the member.
›The Supreme Court's advice regarding removal for misbehaviour is binding on the President.
›During the Supreme Court's enquiry, the President can suspend the chairman or member.
›Misbehaviour is defined as being concerned or interested in any contract or agreement made by the Government of India or a state government, or participating in the profit or benefit of such contract, other than as a common member of an incorporated company.
›Article 317 of the Constitution pertains to the removal and suspension of a member of a Public Service Commission.
Report of the Commission
›Article 280: constitutional basis; Article 281: recommendations to be laid before Parliament (Laxmikant p.919)
›Constituted: every fifth year or earlier, by the President
›Composition: 1 Chairman + 4 members; eligible for reappointment
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The **Report of the Commission** refers to the formal reporting mechanism through which constitutional commissions — particularly bodies like the National Commission for Scheduled Tribes (NCST) — communicate their findings, recommendations, and observations to the executive and legislative branches of government. This mechanism is central to the accountability and effectiveness of quasi-judicial bodies established under the Constitution.
For constitutional commissions like the NCST, the report serves as the primary instrument through which the commission discharges its constitutional duty to investigate matters, monitor safeguards, and advise the government on policy matters affecting protected groups. The report is not merely an administrative formality; it is the constitutional vehicle through which recommendations move from the commission to decision-making authorities — both at the Union level and at the state level — where they are considered for implementation.
The submission and placement of reports before Parliament (and state legislatures, where applicable) ensures transparency and democratic accountability. The accompanying memorandum explaining action taken on recommendations — or reasons for their non-acceptance — creates a record of governmental responsiveness and serves as a check on arbitrary rejection of expert advice. This dual mechanism of report submission and memorandum explanation reflects the constitutional framework's attempt to balance the advisory nature of commission recommendations with the quasi-judicial standing and expertise that these bodies command.
All key facts
›Article 280: constitutional basis; Article 281: recommendations to be laid before Parliament (Laxmikant p.919)
›Constituted: every fifth year or earlier, by the President
›Composition: 1 Chairman + 4 members; eligible for reappointment
›Qualifications prescribed by Parliament through the Finance Commission Act, 1951
›Recommendations: advisory, not binding
›Commission submits report to President; President lays it before both Houses of Parliament with explanatory memorandum
›"Balancing wheel of fiscal federalism" — constitutional characterisation
›15th Finance Commission: N.K. Singh (2017), period 2020–2026
›Panchayat/municipality augmentation function added by 73rd and 74th Amendments (1992)
›The manner of distribution of net proceeds of taxes and duties between the Centre and States is prescribed by the President on the recommendation of the Finance Commission. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The 80th Amendment Act of 2000 was enacted to give effect to the recommendations of the 10th Finance Commission, which suggested 29% of central taxes go to states (Alternative Scheme of Devolution). — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
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borrowed featuresconstituent assemblyequality political and socialfunctions of constitutionpreamblearticle 368 amendment procedure
Advocate General of the State
›Article 165 (only article), Article 177 (rights in state legislature), Article 194 (privileges) — Laxmikant p.968
›Appointed by Governor; qualifications same as High Court judge
›Term: at Governor's pleasure — NOT fixed; no specified removal procedure
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The Advocate General of the state is the **highest law officer** in the state and corresponds to the Attorney General of India at the Centre. He is established by **Article 165** of the Constitution (Part VI, Chapter 2 — The Executive) — the only article dealing with this office.
**Appointment:** By the Governor. Must be qualified to be appointed as a judge of a High Court — citizen of India AND one of: held a judicial office for ten years; advocate of a High Court for ten years. (Unlike the Supreme Court, there is no provision for an eminent jurist to be appointed a High Court judge — or Advocate General.)
**Term:** NOT fixed by the Constitution. Holds office **during the pleasure of the Governor** — can be removed at any time. Conventionally resigns when the state government changes.
**Remuneration:** Not fixed by the Constitution. Determined by the Governor.
**Duties and Functions:**
1. Give advice to the government of the state on legal matters referred by the Governor
2. Perform other duties of a legal character assigned by the Governor
3. Discharge functions conferred by the Constitution or other laws
In the performance of official duties, the Advocate General is entitled to appear before any court of law within the state. He has the right to speak and take part in proceedings of both Houses of the state legislature and any committee of which he is a member — **without right to vote**. He enjoys all privileges and immunities of a member of the state legislature.
All key facts
›Article 165 (only article), Article 177 (rights in state legislature), Article 194 (privileges) — Laxmikant p.968
›Appointed by Governor; qualifications same as High Court judge
›Term: at Governor's pleasure — NOT fixed; no specified removal procedure
›Right to speak in state legislature but NO right to vote
›State-level equivalent of the Attorney General of India
›Constitution makes no provision for eminent jurist appointment (unlike Supreme Court judges)
›"The Constitution does not contain the procedure and grounds for his removal." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"He may quit his office by submitting his resignation to the governor." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"Conventionally, he resigns when the government (council of ministers) resigns or is replaced, as he is appointed on its advice." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"Judicial office means an office within the judicial service of the state." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"The remuneration of the advocate general is not fixed by the Constitution." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
borrowed featuresconstituent assemblyequality political and socialfunctions of constitutionpreambleattorney general
Duties and Functions of Advocate General
›The Advocate General is appointed by the Governor and must be qualified to be appointed a judge of a high court
›Qualifications require either: (1) ten years' service in a judicial office, or (2) ten years' practice as an advocate of a high court
›He holds office during the pleasure of the Governor and may be removed at any time
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The Advocate General is the highest law officer in a state, corresponding to the Attorney General of India. As chief law officer of the state government, the Advocate General discharges three primary categories of duties as established under the Constitution (Article 165).
First, the Advocate General provides legal advice to the state government on matters referred to him by the Governor. Second, he performs other legal duties assigned to him by the Governor. Third, he executes functions conferred on him by the Constitution or any other law.
In performing these official duties, the Advocate General has the right to appear before any court of law within the state. He also possesses the right to speak and participate in proceedings of both Houses of the state legislature or any committee of the state legislature to which he may be appointed, though without voting rights. He enjoys all privileges and immunities available to members of the state legislature.
All key facts
›The Advocate General is appointed by the Governor and must be qualified to be appointed a judge of a high court
›Qualifications require either: (1) ten years' service in a judicial office, or (2) ten years' practice as an advocate of a high court
›He holds office during the pleasure of the Governor and may be removed at any time
›He may resign by submitting resignation to the Governor
›By convention, he resigns when the government (council of ministers) resigns or is replaced
›Remuneration is determined by the Governor and is not fixed by the Constitution
›Primary duty: to give advice to the state government on legal matters referred by the Governor
›Secondary duty: to perform other legal duties assigned by the Governor
›Tertiary duty: to discharge functions conferred by the Constitution or any other law
›He is entitled to appear before any court of law within the state
›He has the right to speak and participate in proceedings of state legislative Houses and their committees without voting rights
›He enjoys privileges and immunities available to state legislature members
CAG and Corporations
›The CAG's role in auditing public corporations is **limited** and falls into three broad categories depending on the type and statutory nature of the corporation.
›**Category (i): Total and direct CAG audit** — Some corporations are audited entirely and directly by the CAG. Examples include Damodar Valley Corporation, Oil and Natural Gas Commission, Air India, and Indian Airlines Corporation.
›**Category (ii): Mixed audit arrangement** — Some corporations are audited by private professional auditors appointed by the Central Government in consultation with the CAG. The CAG can conduct supplementary audit if necessary. Examples include Central Warehousing Corporation and Industrial Finance Corporation.
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The role of the CAG in auditing public corporations and government companies is limited and falls into distinct categories based on the nature and statutory requirements of each entity. Unlike the CAG's comprehensive audit authority over government expenditure from the Consolidated Fund, the audit of corporations is shared between direct CAG audit, private professional auditors, and exclusively private audit arrangements. This tiered approach reflects the autonomous or semi-autonomous status of many public corporations. The CAG's audit powers over corporations are prescribed by law and vary significantly depending on the corporation's constitutional or statutory framework. In 1968, an Audit Board was established within the office of the CAG to handle technical audit aspects of specialised enterprises, demonstrating the need for specialized expertise in corporate auditing beyond traditional financial audit methods.
All key facts
›The CAG's role in auditing public corporations is **limited** and falls into three broad categories depending on the type and statutory nature of the corporation.
›**Category (i): Total and direct CAG audit** — Some corporations are audited entirely and directly by the CAG. Examples include Damodar Valley Corporation, Oil and Natural Gas Commission, Air India, and Indian Airlines Corporation.
›**Category (ii): Mixed audit arrangement** — Some corporations are audited by private professional auditors appointed by the Central Government in consultation with the CAG. The CAG can conduct supplementary audit if necessary. Examples include Central Warehousing Corporation and Industrial Finance Corporation.
›**Category (iii): Exclusive private audit** — Some corporations are totally subjected to private audit; the CAG does not participate in their audit at all. These corporations submit annual reports and accounts directly to Parliament. Examples include Life Insurance Corporation of India, Reserve Bank of India, State Bank of India, and Food Corporation of India.
›**Government companies** are audited by private auditors appointed by the Government on the advice of the CAG. The CAG can undertake supplementary audit or test audit of government companies.
›**Audit Board (1968)** — Established as part of the CAG's office on recommendations of the Administrative Reforms Commission of India to associate outside specialists and experts to handle technical audit aspects of specialized enterprises such as engineering, iron and steel, and chemicals. The board consists of a Chairman and two members appointed by the CAG.
›No minister can represent the CAG in Parliament, nor can they be held responsible for the CAG's actions.
›The CAG audits receipts and expenditure of the Centre and each state to ensure rules and procedures for assessment, collection, and allocation of revenue are effective.
›The CAG also audits transactions related to debt, sinking funds, deposits, advances, suspense accounts, and remittance business for Central and state governments.
›The term "net proceeds" refers to the proceeds of a tax or duty minus the cost of collection.
›The audit report on appropriation accounts compares actual expenditure with sanctioned expenditure via the Appropriation Act.
›The audit report on finance accounts details the annual receipts and disbursements of the Union government.
›The accountability of the executive to Parliament in financial administration is secured through the CAG's audit reports.
›The CAG acts as an agent of Parliament, conducting expenditure audits on its behalf and is responsible only to Parliament.
›The CAG has more freedom in auditing expenditure, determining scope and audit codes, but needs executive government approval for rules related to other audits (receipts, stores, stock).
›The CAG's auditing role is limited for some public corporations; some are audited directly by CAG (e.g., Damodar Valley Corporation), some by private auditors with CAG consultation and supplementary audit (e.g., Central Warehousing Corporation), and some exclusively by private auditors (e.g., LIC, RBI, SBI, FCI).
›The CAG's role in auditing Government companies is limited; private auditors appointed on CAG's advice conduct the primary audit, with the CAG able to undertake supplementary or test audits.
›An Audit Board was established in 1968 within the CAG's office to involve outside specialists for auditing technical aspects of specialized enterprises, based on recommendations from the Administrative Reforms Commission.
›Paul H Appleby's criticisms included that the CAG's function is a colonial inheritance, leads to unwillingness to decide/act, Parliament exaggerates its importance, auditors lack deep administrative knowledge, and auditing is a narrow, pedestrian function.
›The CAG makes and subscribes an oath or affirmation before taking over office, pledging to bear true faith and allegiance to the Constitution, uphold sovereignty and integrity of India, and duly and faithfully perform duties without fear or favour.
›The Indian Audit and Accounts Department was created during British rule in 1753.
›Examples of corporations audited totally and directly by CAG include Damodar Valley Corporation, Oil and Natural Gas Commission, Air India, and Indian Airlines Corporation.
›Examples of corporations audited by private auditors with CAG consultation include Central Warehousing Corporation and Industrial Finance Corporation.
›Examples of corporations with exclusive private audit include Life Insurance Corporation of India, Reserve Bank of India, State Bank of India, and Food Corporation of India.
›The Attorney General enjoys all the privileges and immunities available to a member of Parliament. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›A proposal to merge the office of the Attorney General with that of the law minister was put forward during Jawaharlal Nehru's prime ministership, but it did not materialise. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The Solicitor General of India and Additional Solicitor General of India assist the AG in his official responsibilities. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG must be a citizen of India and must have been a judge of a high court for five years, or an advocate of a high court for ten years, or an eminent jurist in the opinion of the president. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG holds office during the pleasure of the president, meaning he may be removed by the president at any time. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG has the right of audience in all courts in the territory of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG has the right to speak and take part in proceedings of both Houses of Parliament or their joint sitting and any committee of the Parliament without a right to vote. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG is not a fulltime counsel for the Government. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG does not fall in the category of government servants. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG is not debarred from private legal practice. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG is not a member of the Central cabinet. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›There is a separate law minister in the Central cabinet to look after legal matters at the government level. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›As the chief law officer of the Government of India, the AG gives advice on legal matters referred by the president, performs duties of a legal character assigned by the president, and discharges functions conferred by the Constitution or other laws. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The president has assigned the AG to appear on behalf of the Government of India in all cases in the Supreme Court in which the Government is concerned. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG represents the Government of India in any reference made by the president to the Supreme Court under Article 143. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG must appear when required by the Government of India in any high court in any case in which the Government of India is concerned. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG should not advise or hold a brief against the Government of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG should not advise or hold a brief in cases in which he is called upon to advise or appear for the Government of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG should not defend accused persons in criminal prosecutions without the permission of the Government of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG should not accept appointment as a director in any company or corporation without the permission of the Government of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›The AG should not advise any ministry or department of Government of India or any statutory organization or any public sector undertaking unless the proposal or reference is received through the Ministry of Law and Justice, Department of Legal Affairs. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-attorney-general-of-india.md
›Only the office of the AG is created by the Constitution; Article 76 does not mention the Solicitor General and Additional Solicitor General. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch52-at
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Security of tenure: can be removed only by President on constitutional grounds or after SC inquiry (Laxmikant ch44)
›Service conditions: cannot be varied to disadvantage after appointment (Laxmikant ch44)
›Expenses: charged on consolidated fund of state, not subject to state legislature vote (Laxmikant ch44)
›Chairman (after office ends): eligible for appointment as Chairman or Member of UPSC or Chairman of any other SPSC, but not other government employment (Laxmikant ch44)
›Member (after office ends): eligible for appointment as Chairman or Member of UPSC or Chairman of any SPSC, but not other government employment (Laxmikant ch44)
›No reappointment after first term (Laxmikant ch44)
›Conducts examinations for appointments to state services (Laxmikant ch44)
›Consulted on methods of recruitment, principles for appointments, promotions and transfers, suitability of candidates (Laxmikant ch44)
›Disciplinary matters for which consulted: censure, withholding of increments, withholding of promotions, recovery of pecuniary loss, reduction to lower service or rank (demotion), compulsory retirement, removal from service, dismissal from service (Laxmikant ch44)
›Consulted on claims for reimbursement of legal expenses incurred in defending legal proceedings related to official duties (Laxmikant ch44)
›Consulted on claims for pension awards due to injuries sustained while serving under state government (Laxmikant ch44)
›Consulted on any other matter related to personnel management (Laxmikant ch44)
›Presents annual report to Governor; Governor places it before state legislature with memorandum explaining non-acceptance cases (Laxmikant ch44)
›State legislature can extend functions of SPSC through state act (Laxmikant ch44)
›Can place personnel system of local authority, corporate body or public institution within its jurisdiction (Laxmikant ch44)
›Governor can exclude posts, services, matters from SPSC purview through regulations; state legislature can amend or repeal (Laxmikant ch44)
›Not consulted on reservations for backward classes or SC/ST claims in appointments (Laxmikant ch44)
›Visualized as 'watchdog of merit system' in the state (Laxmikant ch44)
›Concerned with recruitment to state services; not concerned with classification, pay, service conditions, cadre management, training (Laxmikant ch44)
›Recommendations are advisory, not binding on state government; state government accountable to state legislature (Laxmikant ch44)
›State Vigilance Commission emerged in 1964, affecting SPSC's disciplinary role — SPSC has constitutional edge over SVC (Laxmikant ch44)
›Consulted by Governor on rules for appointment to judicial service of state (except district judges); state high court also consulted (Laxmikant ch44)
›Supreme Court held that irregularity in consultation with SPSC or acting without consultation does not invalidate state government decision (Laxmikant ch44)
›Supreme Court held that SPSC selection does not confer right to post on candidate (Laxmikant ch44)
›Government must act fairly and without arbitrariness or mala fides in departing from SPSC advice (Laxmikant ch44)
›Originally SPSC tenure age limit was 60 years; 41st Amendment Act 1976 raised it to 62 years (Laxmikant ch44)
›Acting chairman provision for SPSC added by 15th Amendment Act 1963 (Laxmikant ch44)
›Supreme Court 1993 ruling: appointment of blind university professor as SPSC member cannot be set aside on infirmity grounds (Laxmikant ch44)
›SPSC Exemption from Consultation Regulations govern exclusion of posts/services from SPSC purview (Laxmikant ch44)
›Governor determines conditions of service of chairman and members (Laxmikant ch44)
›Members can relinquish office by resignation addressed to Governor (Laxmikant ch44)
›Joint State Public Service Commission (JSPSC): created by Act of Parliament on request of concerned state legislatures, not directly by Constitution (Laxmikant ch44)
›JSPSC is statutory body, not constitutional body (Laxmikant ch44)
›Punjab and Haryana had JSPSC briefly after creation of Haryana from Punjab in 1966 (Laxmikant ch44)
›JSPSC chairman and members: appointed by President (Laxmikant ch44)
›JSPSC tenure: 6 years or age 62, whichever earlier (Laxmikant ch44)
›JSPSC chairman and members: can be suspended or removed by President (Laxmikant ch44)
›JSPSC members: can resign by submitting resignation letters to President (Laxmikant ch44)
›President determines number of JSPSC members and their conditions of service (Laxmikant ch44)
›JSPSC presents annual performance report to each concerned state governor (Laxmikant ch44)
›Each state governor places JSPSC report
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The President can remove the chairman or any member for circumstances such as being adjudged insolvent, engaging in outside paid employment, or being unfit due to infirmity of mind or body. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›Removal for misbehaviour requires the President to refer the matter to the Supreme Court for enquiry; its advice is binding. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
›Misbehaviour is defined as being concerned or interested in government contracts or participating in their profits, other than as a member of an incorporated company. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch43-union-public-service-commission.md
The 101st Amendment Act of 2016 introduced major changes in tax revenue distribution, impacting GST and the deletion of Article 268-A. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The 80th Amendment Act of 2000 brought central taxes and duties like Corporation Tax and Customs Duties at par with Income Tax for the purpose of sharing with states. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›Until 1960, the commission also suggested grants to the States of Assam, Bihar, Odisha and West Bengal in lieu of assignment of any share of the net proceeds of export duty on jute and jute products. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›These grants related to jute were for a temporary period of ten years from the commencement of the Constitution. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›Dr. P.V. Rajamannar, Chairman of the Fourth Finance Commission, highlighted the overlapping of functions between the Finance Commission and the erstwhile Planning Commission in federal fiscal transfers. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The Constitution authorizes Parliament to determine the qualifications of members of the commission and their selection process. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›It is not laid down in the Constitution that the recommendations of the commission shall be binding or create a legal right for states to receive the recommended money. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The chairman should be a person having experience in public affairs. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The commission submits its report to the President, who lays it before both Houses of Parliament along with an explanatory memorandum as to the action taken on its recommendations. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The 80th Amendment and 101st Amendment Acts have introduced major changes in the scheme of the distribution of tax revenues between the centre and the states. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›Distribution of tax revenues falls under Articles 268 to 293 in Part XII of the Constitution, which deal with Centre-state financial relations. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch14-centre-state-relations.md
›The four other members should be selected from amongst: a judge of high court or one qualified to be appointed as one; a person who has specialised knowledge of finance and accounts of the government; a person who has wide experience in financial matters and in administration; a person who has special knowledge of economics. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›Finance Commission members are appointed by the President for such period as specified by the President in his order. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The Finance Commission is required to make recommendations on the distribution of net proceeds of taxes to be shared between the Centre and the states, and the allocation between the states of the respective shares of such proceeds. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The Finance Commission is required to make recommendations on the principles that should govern the grants-in-aid to the states by the Centre out of the consolidated fund of India. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The Finance Commission is required to make recommendations on the measures needed to augment the consolidated fund of a state to supplement the resources of the panchayats and the municipalities in the state on the basis of the recommendations made by the state finance commission. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›The Finance Commission is required to make recommendations on any other matter referred to it by the president in the interests of sound finance. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›First Finance Commission (K.C. Neogy) appointed in 1951, submitted report in 1952, period of implementation 1952–57. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-finance-commission.md
›Second Finance Commission (K. Santhanam) appointed in 1956, submitted report in 1957, period of implementation 1957–62. — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch45-
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"He receives such remuneration as the governor may determine." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›As chief law officer of the state government, the Advocate General has three main duties: (1) give advice on legal matters referred by the Governor; (2) perform other duties of a legal character assigned by the Governor; (3) discharge functions conferred by the Constitution or any other law — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"In the performance of his official duties, the advocate general is entitled to appear before any court of law within the state." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md
›"He enjoys all the privileges and immunities that are available to a member of the state legislature." — M. Laxmikanth — Indian Polity (6th Edition, 2019), ch53-advocate-general-of-the-state.md