What is Annual financial statement? What is the Procedure in Legislature with respect to estimates? What is Appropriation Bills? Article 202, 203 and 204 of Constitution of India, 1949
Annual financial statement, Procedure in Legislature with respect to estimates and Appropriation Bills are defined under Article 202, 203 and 204 of Constitution of India 1949. Provisions under these Article are:
Article 202 of Constitution of India "Annual financial statement"
(1) The Governor shall in respect of every financial year
cause to be laid before the House or Houses of the
Legislature of the State a statement of the estimated
receipts and expenditure of the State 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 expenditure charged upon the Consolidated
Fund of the State; and
(b) the sums required to meet other expenditure proposed to
be made from the Consolidated Fund of the State; and shall
distinguish expenditure on revenue account from other
expenditure.
(3) The following expenditure shall be expenditure
charged on the Consolidated Fund of each State-
(a) the emoluments and allowances of the Governor and other
expenditure relating to his office;
(b) the salaries and allowances of the Speaker and the
Deputy Speaker of the Legislative Assembly and, in the case
of State having a Legislative Council, also of the Chairman
and the Deputy Chairman of the Legislative Council;
(c) debt charges for which the State 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) expenditure in respect of the salaries and allowances of
Judges of any High Court;
(e) any sums required to satisfy and judgment, decree or
award of any court or arbitral tribunal;
(f) any other expenditure declared by this Constitution, or
by the Legislature of the State by law, to be so charged.
Article 203 of Constitution of India "Procedure in
Legislature with respect to estimates"
(1) So much of the estimates as relates to expenditure
charged upon the Consolidated Fund of a State shall not be
submitted to the vote of the Legislative Assembly, but
nothing in this clause shall be construed as preventing the
discussion in the Legislature 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 Legislative Assembly, and the Legislative
Assembly 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 Governor.
Article 204 of Constitution of India "Appropriation Bills"
(1) As soon as may be after the grants under Article 203
have been made by the Assembly, there shall be introduced a
Bill to provide for the appropriation out of the
Consolidated Fund of the State of all moneys required to
meet-
(a) the grants so made by the assembly; and
(b) the expenditure charged on the Consolidated Fund of the
State but not exceeding in any case the amount shown in the
statement previously laid before the House or Houses.
(2) No amendment shall be proposed to any such Bill in the
House or either House of the Legislature of the State 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 the
State, 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 205 and 206, no
money shall be withdrawn from the Consolidated Fund of the
State except under appropriation made by law passed in
accordance with the provisions of this Article.