Answer: B [The CAG's salary and other service conditions are determined by the Parliament and cannot be varied to his disadvantage after his appointment.]
Explanation: a is Incorrect: The CAG is appointed by the President, but the process for removal is not like that of judges of the Supreme Court. The CAG can only be removed on the grounds of proven misbehavior or incapacity, and this requires an address by both Houses of Parliament, supported by a special majority.
b is Correct: The CAG’s salary and service conditions are determined by Parliament and cannot be varied to the CAG’s disadvantage after the appointment, ensuring the office’s independence and protecting the holder from any interference.
c is Incorrect: The CAG’s audit reports are indeed submitted to the President (for Union accounts) or Governor (for State accounts), who then lays them before the respective House of Parliament or State Legislature. However, this statement is less about the CAG’s independence and more about the procedural aspect.
d is Incorrect: While it is true that the administrative expenses of the CAG’s office, including salaries, allowances, and pensions, are charged upon the Consolidated Fund of India and not subject to the vote of Parliament, this is more related to the financial autonomy of the office, not the independence of the CAG itself. The main emphasis here is on financial control, not on the protection of the CAG’s functions from political or executive influence.