What is the Annual financial statement? What is the Procedure in Parliament with respect to estimates? What is Appropriation Bills? Article 112, 113 and 114 of Constitution of India, 1949
Annual financial statement, Procedure in Parliament with respect to estimates and Appropriation Bills are defined under Article 112, 113 and 114 of Constitution of India 1949. Provisions under these Articles are:
Article 112 of Constitution of India "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 the
Condition as expenditure 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 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 exercises
jurisdiction in relation to any area included in a
Governor's Province of the Dominion of India;
(e) the salary, allowances and pension payable to or in
respect of the Comptroller and Auditor- General of India;
(f) any sums required to satisfy any judgment, 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 of Constitution of India "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 of the amount specified therein.
(3) No demand for a grant shall be made except on the
recommendation of the President.
Article 114 of Constitution of India "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 amendment 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
expect under appropriation made by law passed in accordance
with the provisions of this Article.