विधान (A): राज्यघटनेनुसार CAG सर्वांत मंहत्त्वाचा अधिकारी आहे - डॉ. बी. आर. आंबेडकर.
कारण (R) : वित्तीय प्रशासनाबाबतीत राज्यघटना व कायदा उचलून धरणे हे त्याचे कर्तव्य आहे.
पर्यायी उत्तरे :

The correct answer is Option A (Both the statements are true and (R) is a correct explanation of (A)).

Key Points:
• Constituent Assembly Debates: Dr. B.R. Ambedkar stated on the floor of the Constituent Assembly that *"The Comptroller and Auditor General is probably the most important officer in the Constitution of India"*.
• Rationale behind Assertion: Dr. Ambedkar emphasized this because financial integrity and accountability of the executive to the legislature form the cornerstone of parliamentary democracy.
• Reason (R): The paramount constitutional duty of the CAG is to uphold the Constitution of India and laws enacted by Parliament in the sphere of financial administration, ensuring no public money is spent without legislative authorization.
• Conclusion: Both (A) and (R) are true, and (R) provides the exact constitutional rationale explaining why Dr. Ambedkar elevated the CAG above other functionaries (Option 1).
• Key Takeaway: Dr. Ambedkar called the CAG the most important officer because the CAG upholds financial laws and executive accountability.