Judgment :

1. We have heard Mr. Santosh Paul, learned counsel for the petitioner.

2. Learned counsel for the petitioner submits that the Comptroller and Auditor General of India (CAG) has no power to give performance audit report and the Regulations on Audit and Accounts, 2007 (for short "Regulations") framed under the Comptroller & Auditor General's (Duties, Powers and Conditions of Services) Act, 1971 (for short "1971 Act") empowering the CAG to conduct performance audit are violative of the Constitution.

3. Article 149 of the Constitution of India provides that CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the Status and of any other authority or body as may be prescribed by or under any law made my Parliament. In pursuance of Article 149 of the Constitution, 1971 Act has been enacted. Amongst other provisions in 1971 Act, Section 16 provides that it shall be the duty of the CAG to audit all receipts which are payable into the Consolidated Fund of India and of each State and of each Union Territory having a Legislative Assembly and to satisfy himself that the rules and procedures in that behalf are designed to secure and ef