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In the Indian system of governance, accountability and the protection of specific rights are reinforced through a network of specialized Constitutional and Statutory Bodies. A distinction exists between these two types of bodies based on their origin. Constitutional bodies are established directly by the provisions of the Constitution, granting them a higher degree of autonomy and stability. A prime example is the Comptroller and Auditor General (CAG), whose duty is to audit all receipts and expenditures of the Government of India and the state governments. Similarly, the National Commission for Scheduled Castes (NCSC) and the National Commission for Scheduled Tribes (NCST) are constitutional bodies tasked with safeguarding the interests and rights of these communities. In contrast, statutory bodies are created by an Act of Parliament and derive their authority from that specific statute. Examples include the National Commission for Human Rights (NHRC), the National Commission for Women (NCW), and the National Commission for Minorities (NCM). While their origin differs, both types of bodies play a crucial watchdog role, investigating grievances, monitoring the implementation of safeguards, and making recommendations to the government to ensure justice and uphold constitutional and legal mandates for their respective domains.

What is the primary function of the Comptroller and Auditor General (CAG) mentioned in the text?

ATo prosecute cases of corruption in government.
BTo audit the receipts and expenditures of the government.
CTo formulate the annual budget for the Union Government.
DTo safeguard the rights of Scheduled Castes and Scheduled Tribes.
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