5 Rupees Comptroller and Auditor General of India

The Comptroller and Auditor General of India was established under Article 148 of the Constitution, but the office traces its institutional roots to the British colonial auditing apparatus formalized in 1860. The commemorative issue marks 150 years of that continuity — an accounting body that survived independence largely intact, simply transferred from Crown authority to the Republic.

Nickel brass was the standard commemorative alloy of this period for the Indian mint, chosen partly to distinguish celebratory five-rupee pieces from base-metal circulation coinage without the expense of cupronickel.