jbp123/hello · Datasets at Hugging Face

instruction stringlengths 1 84	input stringlengths 1 85	output stringlengths 1 83
3. the imposition, abolition, remission, alteration or regulation	of any tax by any local authority or body for local purposes.	If any question arises whether a bill is a money bill or not, the
decision of the Speaker of the Lok Sabha is final. His decision in	this regard cannot be questioned in any court of law or in the	either House of Parliament or even the president. When a money
presented to the president for assent, the Speaker endorses it as	a money bill.	The Constitution lays down a special procedure for the passing
of money bills in the Parliament. A money bill can only be	introduced in the Lok Sabha and that too on the recommendation	of the president. Every such bill is considered to be a government
bill and can be introduced only by a minister.	After a money bill is passed by the Lok Sabha, it is transmitted	to the Rajya Sabha for its consideration. The Rajya Sabha has
restricted powers with regard to a money bill. It cannot reject or	amend a money bill. It can only make the recommendations. It	must return the bill to the Lok Sabha within 14 days, whether with
or without recommendations. The Lok Sabha can either accept or	reject all or any of the recommendations of the Rajya Sabha.	If the Lok Sabha accepts any recommendation, the bill is then
deemed to have been passed by both the Houses in the modified	form. If the Lok Sabha does not accept any recommendation, the	bill is then deemed to have passed by both the Houses in the form
originally passed by the Lok Sabha without any change.	If the Rajya Sabha does not return the bill to the Lok Sabha	within 14 days, the bill is deemed to have been passed by both
the Houses in the form originally passed by the Lok Sabha. Thus,	the Lok Sabha has more powers than Rajya Sabha with regard to	a money bill. On the other hand, both the Houses have equal
powers with regard to an ordinary bill.	Finally, when a money bill is presented to the president, he may	either give his assent to the bill or withhold his assent to the bill
but cannot return the bill for reconsideration of the Houses.	Normally, the president gives his assent to a money bill as it is	introduced in the Parliament with his prior permission.
Table 22.4 shows the differences between the procedures for	the enactment of ordinary bills and money bills.	Financial Bills
Financial bills are those bills that deal with fiscal matters, that is,	revenue or expenditure. However, the Constitution uses the term	‘financial bill’ in a technical sense. Financial bills are of three
1. Money bills–Article 110	2. Financial bills (I)–Article 117 (1)	3. Financial bills (II)–Article 117 (3)
This classification implies that money bills are simply a species	of financial bills. Hence, all money bills are financial bills but all	financial bills are not money bills. Only those financial bills are
money bills which contain exclusively those matters which are	mentioned in Article 110 of the Constitution. These are also	certified by the Speaker of Lok Sabha as money bills. The
financial bills (I) and (II), on the other hand, have been dealt with	in Article 117 of the Constitution.	Table 22.4 Ordinary Bill vs Money Bill
Ordinary Bill Money Bill	1. It can be introduced either in 1. It can be introduced only in	the Lok Sabha or the Rajya the Lok Sabha and not in
Sabha. the Rajya Sabha.	2. It can be introduced either 2. It can be introduced only by	by a minister or by a private a minister.
member.	3. It is introduced without the 3. It can be introduced only on	recommendation of the the recommendation of the
president. President.	4. It can be amended or 4. It cannot be amended or	rejected by the Rajya rejected by the Rajya
Sabha. Sabha. The Rajya Sabha	should return the bill with or	without recommendations,
which may be accepted or	rejected by the Lok Sabha.	5. It can be detained by the 5. It can be detained by the
Rajya Sabha for a maximum Rajya Sabha for a maximum	period of six months. period of 14 days only.	6. It does not require the 6. It requires the certification of
when transmitted to the transmitted to the Rajya	Rajya Sabha (if it has Sabha.	originated in the Lok
Sabha).	7. It is sent for the President’s 7. It is sent for the President’s	assent only after being assent even if it is approved
approved by both the by only Lok Sabha. There is	Houses. In case of a no chance of any	deadlock due to disagreement between the
disagreement between the two Houses and hence,	two Houses, a joint sitting of there is no provision of joint	both the houses can be sitting of both the Houses in
summoned by the president this regard.	to resolve the deadlock.	8. Its defeat in the Lok Sabha 8. Its defeat in the Lok Sabha
may lead to the resignation leads to the resignation of	of the government (if it is the government.	introduced by a minister).
9. It can be rejected, 9. It can be rejected or	approved, or returned for approved but cannot be	reconsideration by the returned for reconsideration
President. by the President.	Financial Bills (I)	A financial bill (I) is a bill that contains not only any or all the
matters mentioned in Article 110, but also other matters of general	legislation. For instance, a bill that contains a borrowing clause,	but does not exclusively deal with borrowing. In two respects, a
financial bill (I) is similar to a money bill–(a) both of them can be	introduced only in the Lok Sabha and not in the Rajya Sabha, and	(b) both of them can be introduced only on the recommendation of
the president. In all other respects, a financial bill (I) is governed	by the same legislative procedure applicable to an ordinary bill.	Hence, it can be either rejected or amended by the Rajya Sabha
(except that an amendment other than for reduction or abolition of	a tax cannot be moved in either House without the	recommendation of the president i.e., the recommendation of
president is not required for moving an amendment making	provision for the reduction or aboli-sition of a tax). In case of a	disagreement between the two Houses over such a bill, the
president can summon a joint sitting of the two Houses to resolve	the deadlock. When the bill is presented to the President, he can	either give his assent to the bill or withhold his assent to the bill or
return the bill for reconsideration of the Houses.	Financial Bills (II)	A financial bill (II) contains provisions involving expenditure from
the Consolidated Fund of India, but does not include any of the	matters mentioned in Article 110. It is treated as an ordinary bill	and in all respects, it is governed by the same legislative
procedure which is applicable to an ordinary bill. The only special	feature of this bill is that it cannot be passed by either House of	Parliament unless the President has recommended to that House
the consideration of the bill. Hence, financial bill (II) can be	introduced in either House of Parliament and recommendation of	the President is not necessary for its introduction. In other words,
the recommendation of the President is not required at the	introduction stage but is required at the consideration stage. It can	be either rejected or amended by either House of Parliament. In
case of a disagreement between the two Houses over such a bill,	the President can summon a joint sitting of the two Houses to	resolve the deadlock. When the bill is presented to the President,
JOINT SITTING OF TWO HOUSES	Joint sitting is an extraordinary machinery provided by the	Constitution to resolve a deadlock between the two Houses over
the passage of a bill. A deadlock is deemed to have taken place	under any one of the following three situations after a bill has	been passed by one House and transmitted to the other House:
1. if the bill is rejected by the other House;	2. if the Houses have finally disagreed as to the amendments	to be made in the bill; or
3. if more than six months have elapsed from the date of the	receipt of the bill by the other House without the bill being	passed by it.
In the above three situations, the president can summon both	the Houses to meet in a joint sitting for the purpose of deliberating	and voting on the bill. It must be noted here that the provision of
joint sitting is applicable to ordinary bills or financial bills only and	not to money bills or Constitutional amendment bills. In the case	of a money bill, the Lok Sabha has overriding powers, while a
Constitutional amendment bill must be passed by each House	separately.	In reckoning the period of six months, no account can be taken
of any period during which the other House (to which the bill has	been sent) is prorogued or adjourned for more than four	consecutive days.
If the bill (under dispute) has already lapsed due to the	dissolution of the Lok Sabha, no joint sitting can be summoned.	But, the joint sitting can be held if the Lok Sabha is dissolved after
the President has notified his intention to summon such a sitting	(as the bill does not lapse in this case). After the President notifies	his intention to summon a joint sitting of the two Houses, none of
the Houses can proceed further with the bill.	The Speaker of Lok Sabha presides over a joint sitting of the	two Houses and the Deputy Speaker, in his absence. If the
Deputy Speaker is also absent from a joint sitting, the Deputy	Chairman of Rajya Sabha presides. If he is also absent, such	other person as may be determined by the members present at
the joint sitting, presides over the meeting. It is clear that the	Chairman of Rajya Sabha does not preside over a joint sitting as	he is not a member of either House of Parliament.
The quorum to constitute a joint sitting is one-tenth of the total	number of members of the two Houses. The joint sitting is	governed by the Rules of Procedure of Lok Sabha and not of
Rajya Sabha.	If the bill in dispute is passed by a majority of the total number	of members of both the Houses present and voting in the joint
sitting, the bill is deemed to have been passed by both the	Houses. Normally, the Lok Sabha with greater number wins the	battle in a joint sitting.
The Constitution has specified that at a joint sitting, new	amendments to the bill cannot be proposed except in two cases:	1. those amendments that have caused final disagreement
between the Houses; and	2. those amendments that might have become necessary due	to the delay in the passage of the bill.
Since 1950, the provision regarding the joint sitting of the two	Houses has been invoked only thrice. The bills that have been	passed at joint sittings are:
1. Dowry Prohibition Bill, 1960.20	2. Banking Service Commission (Repeal)	Bill, 1977.21
BUDGET IN PARLIAMENT	The Constitution refers to the budget as the ‘annual financial	statement’. In other words, the term ‘budget’ has nowhere been
used in the Constitution. It is the popular name for the ‘annual	financial statement’ that has been dealt with in Article 112 of the	Constitution.
The budget is a statement of the estimated receipts and	expenditure of the Government of India in a financial year, which	begins on 1 April and ends on 31 March of the following year.
In addition to the estimates of receipts and expenditure, the	budget contains certain other elements. Overall, the budget	contains the following:
1. Estimates of revenue and capital receipts;	2. Ways and means to raise the revenue;	3. Estimates of expenditure;
4. Details of the actual receipts and expenditure of the closing	financial year and the reasons for any deficit or surplus in	that year; and
5. Economic and financial policy of the coming year, that is,	taxation proposals, prospects of revenue, spending	programme and introduction of new schemes/projects.
Till 2017, the Government of India had two budgets, namely,	the Railway Budget and the General Budget. While the former	consisted of the estimates of receipts and expenditures of only the
Ministry of Railways, the latter consisted of the estimates of	receipts and expenditure of all the ministries of the Government of	India (except the railways).
The Railway Budget was separated from the General Budget in	1924 on the recommendations of the Acworth Committee Report	(1921). The reasons or objectives of this separation were as
follows:	1. To introduce flexibility in railway finance.	2. To facilitate a business approach to the railway policy.
4. To enable the railways to keep their profits for their own	development (after paying a fixed annual contribution to the	general revenues).
In 2017, the Central Government merged the railway budget	into the general budget. Hence, there is now only one budget for	the Government of India i.e., Union Budget.
Constitutional Provisions	The Constitution of India contains the following provisions with	regard to the enactment of budget:
1. The President shall in respect of every financial year cause	to be laid before both the Houses of Parliament a statement	of estimated receipts and expenditure of the Government of
India for that year.	2. No demand for a grant shall be made except on the	recommendation of the President.
3. No money shall be withdrawn from the Consolidated Fund of	India except under appropriation made by law.	4. No money bill imposing tax shall be introduced in the
Parliament except on the recommendation of the President,	and such a bill shall not be introduced in the Rajya Sabha.	5. No tax shall be levied or collected except by authority of law.
6. Parliament can reduce or abolish a tax but cannot increase	it.	7. The Constitution has also defined the relative roles or
position of both the Houses of Parliament with regard to the	enactment of the budget in the following way:	(a) A money bill or finance bill dealing with taxation cannot
be introduced in the Rajya Sabha–it must be introduced	only in the Lok Sabha.	(b) The Rajya Sabha has no power to vote on the demand
for grants; it is the exclusive privilege of the Lok Sabha.	(c) The Rajya Sabha should return the Money bill (or	Finance bill) to the Lok Sabha within fourteen days. The
Lok Sabha can either accept or reject the	recommendations made by Rajya Sabha in this regard.	8. The estimates of expenditure embodied in the budget shall
Consolidated Fund of India and the expenditure made from	the Consolidated Fund of India.	9. The budget shall distinguish expenditure on revenue
account from other expenditure.	10. The expenditure charged on the Consolidated Fund of India	shall not be submitted to the vote of Parliament. However, it
can be discussed by the Parliament.	Charged Expenditure	The budget consists of two types of expen-diture–the expenditure
‘charged’ upon the Consolidated Fund of India and the	expenditure ‘made’ from the Consolidated Fund of India. The	charged expenditure is non-votable by the Parliament, that is, it
can only be discussed by the Parliament, while the other type has	to be voted by the Parliament. The list of the charged expenditure	is as follows:
1. Emoluments and allowances of the President and other	expenditure relating to his office.	2. Salaries and allowances of the Chairman and the Deputy
Chairman of the Rajya Sabha and the Speaker and the	Deputy Speaker of the Lok Sabha.	3. Salaries, allowances and pensions of the judges of the
Supreme Court.	4. Pensions of the judges of high courts.	5. Salary, allowances and pension of the Comptroller and
Auditor General of India.	6. Salaries, allowances and pension of the chairman and	members of the Union Public Service Commission.
7. Administrative expenses of the Supreme Court, the office of	the Comptroller and Auditor General of India and the Union	Public Service Commission including the salaries,
allowances and pensions of the persons serving in these	offices.	8. The 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.

3. the imposition, abolition, remission, alteration or regulation

of any tax by any local authority or body for local purposes.

If any question arises whether a bill is a money bill or not, the

decision of the Speaker of the Lok Sabha is final. His decision in

this regard cannot be questioned in any court of law or in the

either House of Parliament or even the president. When a money

presented to the president for assent, the Speaker endorses it as

a money bill.

The Constitution lays down a special procedure for the passing

of money bills in the Parliament. A money bill can only be

introduced in the Lok Sabha and that too on the recommendation

of the president. Every such bill is considered to be a government

bill and can be introduced only by a minister.

After a money bill is passed by the Lok Sabha, it is transmitted

to the Rajya Sabha for its consideration. The Rajya Sabha has

restricted powers with regard to a money bill. It cannot reject or

amend a money bill. It can only make the recommendations. It

must return the bill to the Lok Sabha within 14 days, whether with

or without recommendations. The Lok Sabha can either accept or

reject all or any of the recommendations of the Rajya Sabha.

If the Lok Sabha accepts any recommendation, the bill is then

deemed to have been passed by both the Houses in the modified

form. If the Lok Sabha does not accept any recommendation, the

bill is then deemed to have passed by both the Houses in the form

originally passed by the Lok Sabha without any change.

If the Rajya Sabha does not return the bill to the Lok Sabha

within 14 days, the bill is deemed to have been passed by both

the Houses in the form originally passed by the Lok Sabha. Thus,

the Lok Sabha has more powers than Rajya Sabha with regard to

a money bill. On the other hand, both the Houses have equal

powers with regard to an ordinary bill.

Finally, when a money bill is presented to the president, he may

either give his assent to the bill or withhold his assent to the bill

but cannot return the bill for reconsideration of the Houses.

Normally, the president gives his assent to a money bill as it is

introduced in the Parliament with his prior permission.

Table 22.4 shows the differences between the procedures for

the enactment of ordinary bills and money bills.

Financial Bills

Financial bills are those bills that deal with fiscal matters, that is,

revenue or expenditure. However, the Constitution uses the term

‘financial bill’ in a technical sense. Financial bills are of three

1. Money bills–Article 110

2. Financial bills (I)–Article 117 (1)

3. Financial bills (II)–Article 117 (3)

This classification implies that money bills are simply a species

of financial bills. Hence, all money bills are financial bills but all

financial bills are not money bills. Only those financial bills are

money bills which contain exclusively those matters which are

mentioned in Article 110 of the Constitution. These are also

certified by the Speaker of Lok Sabha as money bills. The

financial bills (I) and (II), on the other hand, have been dealt with

in Article 117 of the Constitution.

Table 22.4 Ordinary Bill vs Money Bill

Ordinary Bill Money Bill

1. It can be introduced either in 1. It can be introduced only in

the Lok Sabha or the Rajya the Lok Sabha and not in

Sabha. the Rajya Sabha.

2. It can be introduced either 2. It can be introduced only by

by a minister or by a private a minister.

member.

3. It is introduced without the 3. It can be introduced only on

recommendation of the the recommendation of the

president. President.

4. It can be amended or 4. It cannot be amended or

rejected by the Rajya rejected by the Rajya

Sabha. Sabha. The Rajya Sabha

should return the bill with or

without recommendations,

which may be accepted or

rejected by the Lok Sabha.

5. It can be detained by the 5. It can be detained by the

Rajya Sabha for a maximum Rajya Sabha for a maximum

period of six months. period of 14 days only.

6. It does not require the 6. It requires the certification of

when transmitted to the transmitted to the Rajya

Rajya Sabha (if it has Sabha.

originated in the Lok

Sabha).

7. It is sent for the President’s 7. It is sent for the President’s

assent only after being assent even if it is approved

approved by both the by only Lok Sabha. There is

Houses. In case of a no chance of any

deadlock due to disagreement between the

disagreement between the two Houses and hence,

two Houses, a joint sitting of there is no provision of joint

both the houses can be sitting of both the Houses in

summoned by the president this regard.

to resolve the deadlock.

8. Its defeat in the Lok Sabha 8. Its defeat in the Lok Sabha

may lead to the resignation leads to the resignation of

of the government (if it is the government.

introduced by a minister).

9. It can be rejected, 9. It can be rejected or

approved, or returned for approved but cannot be

reconsideration by the returned for reconsideration

President. by the President.

Financial Bills (I)

A financial bill (I) is a bill that contains not only any or all the

matters mentioned in Article 110, but also other matters of general

legislation. For instance, a bill that contains a borrowing clause,

but does not exclusively deal with borrowing. In two respects, a

financial bill (I) is similar to a money bill–(a) both of them can be

introduced only in the Lok Sabha and not in the Rajya Sabha, and

(b) both of them can be introduced only on the recommendation of

the president. In all other respects, a financial bill (I) is governed

by the same legislative procedure applicable to an ordinary bill.

Hence, it can be either rejected or amended by the Rajya Sabha

(except that an amendment other than for reduction or abolition of

a tax cannot be moved in either House without the

recommendation of the president i.e., the recommendation of

president is not required for moving an amendment making

provision for the reduction or aboli-sition of a tax). In case of a

disagreement between the two Houses over such a bill, the

president can summon a joint sitting of the two Houses to resolve

the deadlock. When the bill is presented to the President, he can

either give his assent to the bill or withhold his assent to the bill or

return the bill for reconsideration of the Houses.

Financial Bills (II)

A financial bill (II) contains provisions involving expenditure from

the Consolidated Fund of India, but does not include any of the

matters mentioned in Article 110. It is treated as an ordinary bill

and in all respects, it is governed by the same legislative

procedure which is applicable to an ordinary bill. The only special

feature of this bill is that it cannot be passed by either House of

Parliament unless the President has recommended to that House

the consideration of the bill. Hence, financial bill (II) can be

introduced in either House of Parliament and recommendation of

the President is not necessary for its introduction. In other words,

the recommendation of the President is not required at the

introduction stage but is required at the consideration stage. It can

be either rejected or amended by either House of Parliament. In

case of a disagreement between the two Houses over such a bill,

the President can summon a joint sitting of the two Houses to

resolve the deadlock. When the bill is presented to the President,

JOINT SITTING OF TWO HOUSES

Joint sitting is an extraordinary machinery provided by the

Constitution to resolve a deadlock between the two Houses over

the passage of a bill. A deadlock is deemed to have taken place

under any one of the following three situations after a bill has

been passed by one House and transmitted to the other House:

1. if the bill is rejected by the other House;

2. if the Houses have finally disagreed as to the amendments

to be made in the bill; or

3. if more than six months have elapsed from the date of the

receipt of the bill by the other House without the bill being

passed by it.

In the above three situations, the president can summon both

the Houses to meet in a joint sitting for the purpose of deliberating

and voting on the bill. It must be noted here that the provision of

joint sitting is applicable to ordinary bills or financial bills only and

not to money bills or Constitutional amendment bills. In the case

of a money bill, the Lok Sabha has overriding powers, while a

Constitutional amendment bill must be passed by each House

separately.

In reckoning the period of six months, no account can be taken

of any period during which the other House (to which the bill has

been sent) is prorogued or adjourned for more than four

consecutive days.

If the bill (under dispute) has already lapsed due to the

dissolution of the Lok Sabha, no joint sitting can be summoned.

But, the joint sitting can be held if the Lok Sabha is dissolved after

the President has notified his intention to summon such a sitting

(as the bill does not lapse in this case). After the President notifies

his intention to summon a joint sitting of the two Houses, none of

the Houses can proceed further with the bill.

The Speaker of Lok Sabha presides over a joint sitting of the

two Houses and the Deputy Speaker, in his absence. If the

Deputy Speaker is also absent from a joint sitting, the Deputy

Chairman of Rajya Sabha presides. If he is also absent, such

other person as may be determined by the members present at

the joint sitting, presides over the meeting. It is clear that the

Chairman of Rajya Sabha does not preside over a joint sitting as

he is not a member of either House of Parliament.

The quorum to constitute a joint sitting is one-tenth of the total

number of members of the two Houses. The joint sitting is

governed by the Rules of Procedure of Lok Sabha and not of

Rajya Sabha.

If the bill in dispute is passed by a majority of the total number

of members of both the Houses present and voting in the joint

sitting, the bill is deemed to have been passed by both the

Houses. Normally, the Lok Sabha with greater number wins the

battle in a joint sitting.

The Constitution has specified that at a joint sitting, new

amendments to the bill cannot be proposed except in two cases:

1. those amendments that have caused final disagreement

between the Houses; and

2. those amendments that might have become necessary due

to the delay in the passage of the bill.

Since 1950, the provision regarding the joint sitting of the two

Houses has been invoked only thrice. The bills that have been

passed at joint sittings are:

1. Dowry Prohibition Bill, 1960.20

2. Banking Service Commission (Repeal)

Bill, 1977.21

BUDGET IN PARLIAMENT

The Constitution refers to the budget as the ‘annual financial

statement’. In other words, the term ‘budget’ has nowhere been

used in the Constitution. It is the popular name for the ‘annual

financial statement’ that has been dealt with in Article 112 of the

Constitution.

The budget is a statement of the estimated receipts and

expenditure of the Government of India in a financial year, which

begins on 1 April and ends on 31 March of the following year.

In addition to the estimates of receipts and expenditure, the

budget contains certain other elements. Overall, the budget

contains the following:

1. Estimates of revenue and capital receipts;

2. Ways and means to raise the revenue;

3. Estimates of expenditure;

4. Details of the actual receipts and expenditure of the closing

financial year and the reasons for any deficit or surplus in

that year; and

5. Economic and financial policy of the coming year, that is,

taxation proposals, prospects of revenue, spending

programme and introduction of new schemes/projects.

Till 2017, the Government of India had two budgets, namely,

the Railway Budget and the General Budget. While the former

consisted of the estimates of receipts and expenditures of only the

Ministry of Railways, the latter consisted of the estimates of

receipts and expenditure of all the ministries of the Government of

India (except the railways).

The Railway Budget was separated from the General Budget in

1924 on the recommendations of the Acworth Committee Report

(1921). The reasons or objectives of this separation were as

follows:

1. To introduce flexibility in railway finance.

2. To facilitate a business approach to the railway policy.

4. To enable the railways to keep their profits for their own

development (after paying a fixed annual contribution to the

general revenues).

In 2017, the Central Government merged the railway budget

into the general budget. Hence, there is now only one budget for

the Government of India i.e., Union Budget.

Constitutional Provisions

The Constitution of India contains the following provisions with

regard to the enactment of budget:

1. The President shall in respect of every financial year cause

to be laid before both the Houses of Parliament a statement

of estimated receipts and expenditure of the Government of

India for that year.

2. No demand for a grant shall be made except on the

recommendation of the President.

3. No money shall be withdrawn from the Consolidated Fund of

India except under appropriation made by law.

4. No money bill imposing tax shall be introduced in the

Parliament except on the recommendation of the President,

and such a bill shall not be introduced in the Rajya Sabha.

5. No tax shall be levied or collected except by authority of law.

6. Parliament can reduce or abolish a tax but cannot increase

it.

7. The Constitution has also defined the relative roles or

position of both the Houses of Parliament with regard to the

enactment of the budget in the following way:

(a) A money bill or finance bill dealing with taxation cannot

be introduced in the Rajya Sabha–it must be introduced

only in the Lok Sabha.

(b) The Rajya Sabha has no power to vote on the demand

for grants; it is the exclusive privilege of the Lok Sabha.

(c) The Rajya Sabha should return the Money bill (or

Finance bill) to the Lok Sabha within fourteen days. The

Lok Sabha can either accept or reject the

recommendations made by Rajya Sabha in this regard.

8. The estimates of expenditure embodied in the budget shall

Consolidated Fund of India and the expenditure made from

the Consolidated Fund of India.

9. The budget shall distinguish expenditure on revenue

account from other expenditure.

10. The expenditure charged on the Consolidated Fund of India

shall not be submitted to the vote of Parliament. However, it

can be discussed by the Parliament.

Charged Expenditure

The budget consists of two types of expen-diture–the expenditure

‘charged’ upon the Consolidated Fund of India and the

expenditure ‘made’ from the Consolidated Fund of India. The

charged expenditure is non-votable by the Parliament, that is, it

can only be discussed by the Parliament, while the other type has

to be voted by the Parliament. The list of the charged expenditure

is as follows:

1. Emoluments and allowances of the President and other

expenditure relating to his office.

2. Salaries and allowances of the Chairman and the Deputy

Chairman of the Rajya Sabha and the Speaker and the

Deputy Speaker of the Lok Sabha.

3. Salaries, allowances and pensions of the judges of the

Supreme Court.

4. Pensions of the judges of high courts.

5. Salary, allowances and pension of the Comptroller and

Auditor General of India.

6. Salaries, allowances and pension of the chairman and

members of the Union Public Service Commission.

7. Administrative expenses of the Supreme Court, the office of

the Comptroller and Auditor General of India and the Union

Public Service Commission including the salaries,

allowances and pensions of the persons serving in these

offices.

8. The 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.