The Supreme Court today dismissed a plea challenging the Comptroller and Auditor General, CAG's power to conduct performance audit of controversial allocation of coal blocks by the UPA government. Observing that the CAG is not a munim or accountant, a Bench of Justices R M Lodha and A R Dave said, the CAG is a Constitutional authority entitled to review and conduct performance audit on revenue allocations relating to the Centre, the States and the Union territories. The apex court said it was for the Parliament to consider, accept or reject the CAG's findings.

Interpreting several provisions of the Constitution, the Bench said, the CAG has a Constitutional mandate to place its findings before Parliament or the State legislature concerned.