QUICK REVISION MODULE ( UPSC PRELIMS 2022) POLITY

CONSTITUTIONAL
BODIES (Part – 1)
Articles 315 Union Public Service Commission (UPSC)
to 323 State Public Service Commission (SPSC)

Article 280 Finance Commission (FC)

Article 148 Comptroller and Auditor General of India (CAG)

Article 279-A Goods and Services Tax (GST) Council

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 Union Public Service Commission & State Public Service Commission

UPSC UPSC

NRCH
Central recruiting agency in
India & watchdog of merit system
About Appointed by the President
based on the recommendation
of a Committee consisting of:
Chairperson - The Prime
Minister The Home Minister
By
ThePresident
Leader of of India.
Opposition (L.S.)
Appointment The Leader of Opposition (R.S.)
Appointment The Speaker (L.S.)
The Deputy Chairman (R.S.)
1. Chairman and other
members (Usually 9, including
Chairman)
Note: Constitution has not
specied the strength of the
Composition
Commission and left it to the
discretion of the President.
SHRC
Recruiting agency of the state.
By Governor of the state based
on the recommendations of a
committee consisting of the
Chief Minister as its head,
Speaker of the Legislative
By Governor
Assembly (LA),of the state.
State Home Minister and
Leader of Opposition in LA.
NOTE: For states having
Legislative Council, chairman
1.Chairman and other members
and leader of opposition in the
Note: Constitution has not
Council would also be the
specied the strength of the
members.
Commission and left it to the
discretion of the Governor of
the state.

No qualication, except one half Same as UPSC.

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of the members should be such

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persons who have held ofce for

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Qualication at least 10 years under the GoI

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or state government.
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Determined by President. Determined by Governor.

Condition of Service

6 years or until they attain age 6 years or until they attain age
of 65 years, whichever is of 62 years, whichever is
earlier. earlier.
Term of Ofce

Charged on Consolidated Entire expense of SPSC is

Fund of India (CFI) charged on the Consolidated
Salaries, allowances
Fund of State
and pensions

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 Re-Appointment

Chairman of UPSC Members of UPSC Chairman of SPSC Members of SPSC

(Not Eligible) (Eligible only for (Eligible only for (Eligible only for
appointment as appointment as appointment as
Chairman of UPSC Chairman of UPSC Chairman of UPSC and
or SPSC) and other SPSCs) SPSCs & menber of
UPSC)

REMOVAL of member/Chairman of UPSC or SPSC (by the President)

Manner and on grounds mentioned in On the grounds of misbehaviour:

Constitution:
1) If he is adjudged insolvent or bankrupt, or
2) If he occupies any other ofce of prot, or
3) If he is unt to continue in ofce by reason
of inrmity of mind or body.
1) In this case the President has to refer the
matter to the Supreme Court for an enquiry and
the advice tended by Supreme Court is
binding on the President

NOTE: The Chairman and members of the SPSC can be removed only by
the President.

Roles & Responsibilties (UPSC + SPSC)

Recruitment Advisory Joint Recruitment Annual Report Jurisdiction of

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1) UPSC - (All Function UPSC assists states President and UPSC and SPSC
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India Services & Advices center (if requested by Governor present can also be
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Central Services) and state two or more states annual report to in extended by the
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2) SPSC (State government in to do so) in the Parliament and Parliament and the
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Services) promotion and framing and State legislature state legislature

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disciplinary matters operating schemes respectively. respectively.

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of joint
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recruitment for
any service.

FINANCE COMMISSION

Article 280
Constituted by the President of India every fth year or at such earlier time, as he considers
necessary.

Composition

Chairperson and four other members to be appointed by the President.

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 Qualication

The Constitution authorizes the Parliament to determine the qualications. Parliament enacted
Finance Commission act 1951accordingly, the Parliament has specied following qualications:
(i) Chairman - should be a person having experience in public affairs
(ii) Other four members should be selected from amongst the following:
1. A judge of high court or one qualied to be appointed as one.
2. A person who has specialized knowledge of nance and accounts of the government.
3. A person who has wide experience in nancial matters and in administration.
4. A person who has special knowledge of economics.

Term

They hold ofce for such period as specied by the President.

Reappointment

They are also eligible for reappointment.

FŎÖ ŐPǾŎÕÕÑǾMŌŇ ĖÞŇÒPŎǾĠÑŌÑǾMÕŎŅHŌŇÒM(CAG)

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Functions
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Finance commission is required to make recommendations to the President on following matters:

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1.Distribution of the net proceeds of taxes to be shared between the Centre and the states, and
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the allocation between the states of the respective shares of taxes.

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2.Principles that should govern the grants-in-aid (Article 275) to the states by Centre out of
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Consolidated Fund of India (CFI).

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3.Measures needed to augment the Consolidated Fund of a state to supplement the resources of the
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Panchayats and the municipalities in the state on the basis of recommendations made by the
State Finance Commission.
4.Any other matter referred to it by the President in the interests of sound nance.

Other Function
The Commission submits its report to the President which is laid before both the Houses of the
Parliament along with an explanatory memorandum as to the action taken on its recommendations.

NOTE: Recommendations made by the Finance Commission are only of advisory nature
and hence are not binding on the government. However, as a convention, its recommendations
are accepted by the government.

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 Comptroller and Auditor General of India (CAG)

Article

Article 148
There shall be an independent ofce of CAG appointed by the President by warrant under his hand
and seal.

Facts

1) Head of Indian Audit and Accounts department.

2) Guardian of public purse.
3) One of the bulwarks of the democratic system in India (others Supreme Court, election commission
and UPSC).

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Term
Six years or up to age of 65 years, whichever is earlier.

Removal

Same manner and grounds as a judge of the Supreme Court of India:

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Manner: He can be removed by the President on the basis of a resolution passed to that effect by
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both the Houses of Parliament with special majority.

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Grounds: Either of proved misbehaviour or incapacity.

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NOTE: He doesn't hold ofce during the pleasure of the President, though he is appointed by the
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President
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Service Conditions
Determined by Parliament.

Reappointment
Not eligible for further ofce under both central as well as state government after he ceases to
hold his ofce.

Expense
Entire expense including the salaries, allowances and pensions of the CAG and persons serving in
that ofce is charged on the Consolidated Fund of India.

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 Article

Power and functions (Article 149)

Constitution empowers Parliament to prescribe the duties and powers. Accordingly, the
Parliament enacted the CAG's (Duties, Powers and conditions of service) Act, 1971:
1) AUDITING:
a) Accounts related to all expenditure from the consolidated fund, contingency fund and public
account of India of central, state UTs govt.
b) Receipts and expenditure of the centre and each state.
c) Accounts of any authority when requested by President or Governor.
d) Receipts and expenditure of the following:

I. All bodies and authorities substantially nanced from the Central or state revenues;
ii. Government companies; and
iii. Other corporations and bodies, when so required by related laws.
2) Advises the President regarding standards in which the account shall be kept.
3) Ascertains and certies net proceeds of any tax or duty and his certicate is nal.
4) Compiles and maintains the account of state government.
5) He acts as friend, philosopher, and guide to the Public Accounts Committee.
6) The CAG submits three audit reports to the President on:
a. Appropriation accounts,
b. Audit report on nance account, and
c. Audit report on public undertakings.
Similarly, CAG submits his audit reports of state accounts to the Governor, who place them before
the State legislature.
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Limitations
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1) In practice CAG is fullling only the role of an Auditor General and not of a Comptroller.
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2) It is just recommendatory in nature.

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3) When CAG asks for information from various departments, there is a considerable delay and there
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is no mechanism for CAG to enforce its at.

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4) Due to the lack of clarity in the CAG Act, there are no boundaries dened for a CAG audit.
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5) No power with respect to secret service expenditure

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 GST Council

Mission
Evolving by a process of wider consultation a good & service tax structure with is information
technology driven & uses friendly

Vision
To establish highest standard of cooperative federalism in the functioning of GST council, which the
rst constitutional federal body vested with powers to take all major decision relating to GST

Article

Article 279-A
It is a constitutional body for making recommendations to Union & State Govt. on issues related to
GST. Constituted by the Presidential order after 60 days of enactment of GST Act

Composition
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Chairperson - Union Finance Minister

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Members:
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1) Union Minister of State in charge of Revenue or Finance as vice-chairpersion

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2) Minister in charge of Finance or Taxation or any other Minister nominated by each State Government
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GOODS AND SE VICES

Quorum TAX COUNCIL

One-half of total number of Members of GST Council.

Decision Making

Every decision of the council has to be taken by a majority of not less than three-fourth of the
weighted votes of the members present & voting.
Weightage of Votes of:
1) Central government - one-third of the total votes cast.
2) All the state governments together - two-thirds of the total votes cast.

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 Functions:
The GST Council shall make recommendations to the Union and the States on:
1) The taxes, cesses and surcharges levied by the Union, the States and the local bodies which
may be subsumed in the GST.
2) The goods and services that may be subjected to, or exempted from the goods and services tax.
3) Model GST Laws, principles of levy, apportionment of GST levied on supplies in the course of inter-
state trade or commerce under article 269A and the principles that govern the place of supply.
4) Threshold limit of turnover below which goods and services may be exempted from GST.
5) The rates including oor rates with bands of GST.
6) Any special rate or rates for a specied period, to raise additional resources during any natural
calamity or disaster.
7) Special provision with respect to the some States like Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram, etc.
8) Any other matter relating to GST as the Council may decide.
9) GST Council shall recommend the date on which the GST will be levied on crude petroleum,
high speed diesel, motor spirit, natural gas and aviation turbine fuel.

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