Procedure in Financial Matters
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Procedure in Financial Matters
- Constitution of India
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Procedure in Financial Matters
Article
112 Annual financial statement
(1) The President shall
in respect of every financial year cause to be laid before both the
Houses of Parliament a statement of the estimated receipts and
expenditure of the Government of India for that year, in this Part
referred to as the "annual financial statement".
(2)
The estimates of expenditure embodied in the annual financial
statement shall show separately -
(a) the sums required to meet
expenditure described by this Constitution as expen-diture charged
upon the Consolidated Fund of India; and
(b) the sums required
to meet other expenditure proposed to be made from the Consolidated
Fund of India,
and shall distinguish expenditure on revenue
account from other expenditure.
(3) The following expenditure
shall be expenditure charged on the consolidated Fund of India -
(a)
the emoluments and allowances of the President and other
expenditure
relating to his office;
(b) the salaries and allowances of the
Chairman and the Deputy Chairman of the Council of States and the
Speaker and the Deputy Speaker of the House of the People;
(c)
debt charges for which the Government of India is liable including
interest, sinking fund charges and redemption charges, and other
expenditure relating to the raising of loans and the service and
redemption of debt;
(d)(i) the salaries, allowances and a
pensions payable to or in respect of Judges of the Supreme
court:
(ii) the pensions payable to or in respect of Judges of
the Federal Court;
(iii) the pensions payable to or in respect
of Judges of any High Court which exercises jurisdiction in relation
to any area included in the territory of India or which at any time
before the commencement of this Constitution exercised jurisdiction
in relation to any area included in a Governor's Province of the
Dominion of India;
(e) the salary, allowance and pension payable
to or in respect of the Comptroller and Auditor-General of India;
(f)
any sums required to satisfy any judgement, decree or award of any
court or arbitral tribunal;
(g) any other expenditure declared
by this Constitution or by Parliament by law to be so charged.
Article
113 Procedure in Parliament with respect to estimates (1) So much of
the estimates as relates to expenditure charged upon the Consolidated
Fund of India shall not be submitted to the vote of Parliament, but
nothing in this clause shall be construed as preventing the
discussion in either House of Parliament of any of those
estimates.
(2) So much of the said estimates as
relates to other expenditure shall be submitted in the form of
demands for grants to the House of the People, and the House of the
People shall have power to assent, or to refuse to assent, to any
demand, or to assent to any demand subject to a reduction the amount
specified therein.
(3) No demand for a grant shall be made
except on the recommendation of the President.
Article
114 Appropriation Bills
(1) As soon as may be after
the grants under article 113
have been made by the House of the People, there shall be introduced
a Bill to provide for the appropriation out of the Consolidated Fund
of India of all moneys required to meet -
(a) the grants so made
by the House of the People; and
(b) the expenditure charged on
the Consolidated Fund of India but not exceeding in any case the
amount shown in the statement previously laid before Parliament.
(2)
No amendments shall be proposed to any such Bill in either House of
Parliament which will have the effect of varying the amount or
altering the destination of any grant so made or of varying the
amount of any expenditure charged on the Consolidated Fund of India,
and the decision of the person presiding as to whether an amendment
is inadmissible under this clause shall be final.
(3) Subject to
the provisions of articles 115
and 116 ,
no money shall be withdrawn from the Consolidated Fund of India
except under appropriation made by law passed in accordance with the
provisions of this article.
Article
115 Supplementary, additional or excess grants
(1) The
President shall -
(a) if the amount authorised by any law made
in accordance with the provisions of article 114
to be expended for a particular service for the current financial
year is found to be insufficient for the purposes of that year when a
need has arisen during the current financial year for supplementary
or additional expenditure upon some new service not contemplated in
the annual financial statement for that year, or
(b) if any
money has been spent on any service during a financial year in excess
of the amount granted for that service and for that year,
cause
to be laid before both the Houses of Parliament another statement
showing the estimated amount of that expenditure or cause to be
presented to the House of the People a demand for such excess, as the
case may be.
(2) The provisions of articles 112 ,
113
and 114
shall have effect in relation to any such statement and expenditure
or demand and also to any law to be made authorising the
appropriation of moneys out of the Consolidated Fund of India to meet
such expenditure or the grant in respect of such demand as they have
effect in relation to the annual financial statement and the
expenditure mentioned therein or to a demand for a grant and the law
to be made for the authorisation of appropriation of moneys out of
the Consolidated Fund of India to meet such expenditure or grant.
Article
116 Votes on account, votes of credit and exceptional grants
(1)
Notwithstanding anything in the foregoing provisions of this Chapter,
the House of the People shall have power -
(a) to make any grant
in advance in respect of the estimated expenditure for a part of any
financial year pending the completion of the procedure prescribed in
article 113
for the voting of such grant and the passing of the law in accordance
with the provisions of article 114
in relation to that expenditure;
(b) to make a grant for meeting
an unexpected demand upon the resources of India when on account of
the magnitude or the indefinite character of the service the demand
cannot be stated with the details ordinarily given in an annual
financial statement;
(c) to make an exceptional grant which
forms no part of the current service of any financial year,
and
Parliament shall have power to authorise by law the withdrawal of
moneys from the Consolidated Fund of India for the purposes for which
the said grants are made.
(2) The provisions of articles 113
and 114
shall have effect in relation to the making of any grant under clause
(1) and to any law to be made under that clause as they have effect
in relation to the making of a grant with regard to any expenditure
mentioned in the annual financial statement and the law to be made
for the authorisation of appropriation of moneys out of the
Consolidate Fund of India to meet such expenditure.
Article
117 Special provisions as to financial Bills
(1) A
Bill or amendment making provision for any of the matters specified
in sub-clauses (a) to (f) of clause (1) of article 110
shall not be introduced or moved except on the recommendation of the
President and a Bill making such provision shall not be introduced in
the Council of States: Provided that no recommendation shall be
required under this clause for the moving of an amendment making
provision for the reduction or abolition of any tax.
(2) A Bill
or amendment shall not be deemed to make provision for any of the
matters aforesaid by reason only that it provides for the imposition
of fines or other pecuniary penalties, or for the demand or payment
of fees for licences or fees for services rendered, or by reason that
it provides for the imposition, abolition, remission, alternation or
regulation of any tax by any local authority or body for local
purpose.
(3) A Bill which, if enacted and brought into
operation, would
involve expenditure from the Consolidated Fund
of India shall not be passed by either House of Parliament unless the
President has recommended to that House the consideration of the
Bill.
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Legislative Procedure
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Procedure in Financial Matters
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Procedure Generally
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Legislative Powers of the President
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Comptroller and Auditor General of India
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General The States
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Governor
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Short Title Commencement Authoritative
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First Schedule
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Second Schedule
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Second Schedule Part A
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Second Schedule Part B
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Second Schedule Part C
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Second Schedule Part D
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Second Schedule Part E
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Third Schedule
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Fourth Schedule
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Fifth Schedule
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Fifth Schedule Part A
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Fifth Schedule Part B
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Fifth Schedule Part C
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Fifth Schedule Part D
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Sixth Schedule
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Seventh Schedule
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Eighth Schedule
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Ninth Schedule
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Tenth Schedule
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Eleventh Schedule
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Twelfth Schedule
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Appendix I
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Appendix II
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