The power to grant or refuse leave to the Comptroller and Auditor General shall vest in the

The correct answer is (B) President.

• According to the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor General (CAG) is entitled to leave and leave salary as may be prescribed by the rules applicable to a Secretary to the Government of India.
• The power to grant or refuse such leave to the CAG vests in the President of India, as the CAG is a constitutional authority appointed by the President and enjoys a status equivalent to a Judge of the Supreme Court in terms of security of tenure.
• The Finance Minister, Prime Minister, and Chief Justice of India do not hold the constitutional or statutory authority to grant or refuse leave to the CAG; the President acts as the appointing and regulating authority for the service conditions of this constitutional post.