Art. 149. Duties and powers of the Comptroller and Auditor-General.
The Comptroller and AuditorGeneral 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.