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2025 Supreme(Online)(Del) 2773
IN THE HIGH COURT OF DELHI AT NEW DELHI
Justice Rohit, J
Vijendra Gupta – Appellant
Versus
Government of NCT of Delhi – Respondent
W.P.(C) 18021/2024 | W.P.(C) 15341/2024
For the Appellants/Petitioners: Mr. Mahesh Jethmalani, Senior Counsel
For the Respondents: Mr. Sudhir Nandrajog, Senior Counsel, Mr. Rahul Mehra, Senior Counsel
The court affirmed the mandatory constitutional requirement to lay CAG reports before the Legislative Assembly, reinforcing the government's obligation to ensure transparency and accountability in fiscal matters.
Headnote:(A) Constitution of India - Article 226 and Article 151(2) - Writ petition filed by members of Legislative Assembly seeking mandamus directing prompt tabling of 14 CAG reports before Legislative Assembly - Inaction by Government of NCT of Delhi in forwarding reports deemed a constitutional infraction - Reports must be tabled to promote accountability and good governance - Court found that the delay in tabling reports undermines constitutional mandates - Responsibilities regarding laying CAG reports primarily fall on the Government. (Paras 1, 2, 4, 8, 30, 40, 49)
(B) Judicial Review - Powers of the Speaker - Court held that the Speaker has full authority to regulate the Assembly's sessions, and such actions are immune from review by courts - Thus, direction to call a special sitting could not be imposed by the court. (Paras 20, 47.1, 47.4)
(C) Mandamus - Last standing prayer for mandamus directed to Speaker found untenable as the Speaker's powers and discretion cannot be subject to court orders unless substantive illegality or unconstitutionality is demonstrated. (Paras 46, 47.6)
(D)
Result: Application disposed of, with a direction for prompt action by Government once Assembly is constituted.
| Table of Content |
|---|
| 1. constitutional obligation to table cag reports. (Para 1 , 2 , 4 , 5 , 6) |
| 2. filing of petition under constitutional obligations (Para 3) |
| 3. delay in forwarding cag reports to the assembly. (Para 7 , 9) |
| 4. process and delays in tabling cag reports (Para 8) |
| 5. respondents' actions lead to further delay. (Para 10 , 12 , 14) |
| 6. violation of constitutional and statutory duties. (Para 16 , 17 , 19) |
| 7. arguments on withholding cag reports (Para 18 , 20) |
| 8. speaker's authority over legislative assembly. (Para 21 , 22 , 24) |
| 9. mandatory nature of laying cag reports. (Para 30 , 31 , 32 , 38) |
| 10. court's discretion in mandamus issuance. (Para 39 , 45) |
| 11. conclusion on petition’s outcome. (Para 48) |
| 12. mandatory constitutional imperative to lay cag reports (Para 49) |
JUDGMENT
1. The present petition has been filed under Article 226 of the Constitution of India , inter-alia, seeking the following prayer/s:-
“(a) issue an appropriate writ, order(s) or direction(s) in the nature of mandamus or any other appropriate writ directing Respondent No. 1 and 2 to forward the 14 CAG Reports in a time bound manner to the Respondent No. 3 and further direct Respondent No. 3 to take all necessary and consequential action for discharge of their Constitutional obligation under Article 151(2) of the Constitution of India , 1950 for summoning the special sitting of the Legislative Assembly and to table those reports before the Legislative Assembly of Delhi in a time bound manner; ”
2. The grievance articulated in the present petition is that the Chief Minister, Government of NCT of Delhi (respondent no.2) has been remiss in not forwarding the 14 CAG reports to the Hon’ble Speaker/respondent no.3, and that the consequent non-tabling of these 14 CAG Reports before the Legislative Assembly of Delhi amounts to a serious infraction of mandatory constitutional requirements.
3. The petitioner no.1 is the leader of the opposition (LOP) in the Legislative Assembly. The other petitioners are also Members of the Legislative Assembly of Delhi.
4. Article 151(2) of the Constitution of India mandates that CAG Signature Not Verified W.P.(C) 18021/2024 Page 2 of 31 Digitally Signed By:ROHIT Reports relating to the accounts of a State shall be submitted to the Governor or the Lieutenant Governor, who “shall cause them to be laid before the Legislature of the State”. It is emphasized on behalf of the petitioners that the said provision is designed to promote accountability, transparency and good governance through high quality auditing and accounting.
5. The Comptroller and Auditor General (CAG), respondent no.5 is mandated under Chapter V of the Constitution of India to act as a “Constitutional watchdog,” ensuring accountability, transparency, and good governance through high-quality auditing and accounting. The CAG is entrusted with the responsibility of auditing the accounts of the Union, the States, and other authorities.
6. The CAG provides independent assurance to the public, legislature, and executive regarding the effective and efficient use of public funds. It audits all receipts and expenditures of the Central and State governments, as well as government-funded autonomous bodies and corporations.
7. However, as many as 14 CAG Reports, which have been submitted by the CAG to the Secretary of Finance, have not been laid before the Legislative Assembly.
8. Regulation 210 of the Regulations on Audit & Accounts, 2007, issued under Section 23 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service), Act 1971, outlines the procedure for forwarding audit reports to legislatures. In terms thereof, an officer authorized by the CAG must send signed copies of the audit report to the Secretary to the Government, Ministry of Finance or Finance Department as the case may be, who shall further take prompt action for the submission of the audit Signature Not Verified W.P.(C) 18021/2024 Page 3 of 31 Digitally Signed By:ROHIT report to the President or the
