Eight reports pertaining to Delhi are pending with the city government for laying before the Legislative Assembly in accordance with the GNCTD Act, the Comptroller and Auditor General (CAG) of India has informed the Delhi High Court. The CAG has said according to the legal framework, the Delhi government has to place the audit reports submitted by it before the Assembly and it has in the past written to the principal secretary (finance), requesting him to do the same.

The authority made the submission in its response filed to a petition by city's opposition leaders seeking a direction to place CAG reports related to liquor duty, pollution and finance before the Assembly. "As per the records available with the Answering Respondent, eight reports of the Comptroller and Auditor General of India, pertaining to the NCT of Delhi, are pending with the Government of NCT of Delhi for laying before the Legislative Assembly in accordance with the provisions of section 48 of the Government of National Capital Territory Delhi Act, 1991," stated a short reply filed by the CAG and accountant general (audit) in the matter.

"The Answering Respondent thus submits that as per Article 151(2) of the Constitution read with section 48 of the Government of National Capital Territory of Delhi Act, 1991 and with regulations ... Enjoins upon the GNCTD to place the audit reports submitted by the Comptroller and Auditor General of India on the accounts of GNCTD in the Legislative Assembly of Delhi," it further said.

The response informed that the reports from 2022 to 2024 pertain to finance audits, air pollution, "revenue, economic, social and general sector and PSUs", children in need of care and protection, liquor and public health.

"Again, while forwarding Report No. 3 of 2024 of the CAG to the Principal Secretary (Finance) vide letter dated 19.09.2024, the Delhi Audit Office also reminded him about seven reports of CAG pending with Delhi government for laying them before the Legislative Assembly of the state," the reply said.

The petition, which has been filed by Leader of Opposition in the Delhi Assembly Vijender Gupta and Bharatiya Janata Party (BJP) MLAs Mohan Singh Bisht, Om Prakash Sharma, Ajay Kumar Mahawar, Abhay Verma, Anil Kumar Bajpai and Jitendra Mahajan, is listed for hearing on Monday.

The high court had, on October 29, issued notices to the Delhi government, the office of the Legislative Assembly speaker, the lieutenant governor (LG), the CAG and the accountant general (audit), Delhi and sought their responses to the petition.

The plea has claimed that the 12 CAG reports from 2017-2018 to 2021-2022 are pending with Delhi Chief Minister Atishi, who also holds the finance portfolio.

The plea has further alleged that despite the LG's repeated requests, these reports have not been sent to him for tabling the same before the Assembly.

The petition, filed by advocates Neeraj and Satya Ranjan Swain, said the BJP MLAs had approached the chief minister, chief secretary and speaker in the past but no action has been taken.

"Despite the LG's repeated requests and constitutional obligation, these reports were not sent to the LG and consequently, could not be tabled in the Delhi Legislative Assembly," it said.

The plea has further alleged that a "deliberate suppression of vital information" not only violates democratic principles but also prevents a proper scrutiny of the government's action and expenditures, raising serious questions about its financial proprietary, transparency and accountability.

The petitioners, therefore, have sought directions to the finance department to send a proposal to the LG for "exercising his duties under Article 151(2) of the Constitution of India, 1950, Regulation 210(1) of the Regulations on Audit and Accounts, 2007 and section 48 of the Government of National Capital Territory Act, 1991".