Vol. 13 · pages 176–180

from the date of its receipt of the Bill return the Bill to the House of the People with its recommen- dations and the House of the People may thereupon either accept or reject all or any of the recommenda- tions of the Council of States. 5 (3) If the House of the People accepts any of the recommendations of the Council of States, the Money Bill shall be deemed to have been passed by both Houses with the amendments recommended by the Council of States and accepted by the House of the People. 10 (4) If the House of the People does not accept any of the recommendations of the Council of States, the Money Bill shall be deemed to have been passed by both Houses in the form in which it was passed by the House of the People without any of the amend- ments recommended by the Council of States. 15 (5) If a Money Bill passed by the House of the People and transmitted to the Council of States for its recommendations is not returned to the House of the People within the said period of thirty days, it shall be deemed to have been passed by both Houses at the expiration of the said period in the form in which it was passed by the House of the People. 20 Definition of “Money Bills” 90. (1) For the purposes of this Chapter, a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the follow- ing matters, namely:— 25 (a) the imposition, abolition, remission, altera- tion or regulation of any tax; 30 (b) the regulation of the borrowing of money or the giving of any guarantee by the Gov- ernment of India, or the amendment of the law with respect to any financial obligations undertaken or to be under- taken by the Government of India; 35 (c) supply; (d) the appropriation of the revenues of India; (e) the declaring of any expenditure to be ex- penditure charged on the revenues of India or the increasing of the amount of any such expenditure; 40 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 175 143THE DRAFT CONSTITUTION

(f) the receipt of money on account of the revenues of India or the custody or issue of such money or the audit of the accounts of the Government of India; or (g) any matter incidental to any of the matters specified in items (a) to (f) of this clause. 5 (2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposi- tion 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, alteration or regulation of any tax by any local authority or body for local purposes. 10 (3) If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the House of the People thereon shall be final. 15 (4) There shall be endorsed on every Money Bill when it is transmitted to the Council of States under the last preceding article, and when it is presented to the President for assent under the next succeed- ing article, the certificate of the Speaker of the House of the People signed by him that it is a Money Bill. 20 Assent to Bills. 91. When a Bill has been passed by the Houses of Parliament, it shall be presented to the Presi- dent, and the President shall declare either that he assents to the Bill, or that he withholds assent therefrom: 25 Provided that the President may, not later than six weeks after the presentation to him of a Bill for assent, return the Bill if it is not a Money Bill to the Houses with a message requesting that they will reconsider the Bill or any specified provision there- of, and, in particular, will consider the desirability of introducing any such amendments as he may re- commend in his message, and the Houses shall re- consider the Bill accordingly. 30 35 Procedure in Financial Matters Annual finan- cial statement 92. (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 40 176 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 144 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES

and expenditure of the Government of India for that year, in this Part of this Constitution referred to as the “annual financial statement”. (2) The estimates of expenditure embodied in the annual financial statement shall show separately— 5 (a) the sums required to meet expenditure des- cribed by this Constitution as expendi- ture charged upon the revenues of India; and (b) the sums required to meet other expenditure proposed to be made from the revenues of India, 10 and shall distinguish expenditure on revenue account from other expenditure. (3) The following expenditure shall be expendi- ture charged on the revenues of India— 15 (a) the emoluments and allowances of the Presi- dent and other expenditure relating to his office; (b) the emoluments and allowances of the Chair- man and the Deputy Chairman of the Council of States and the Speaker and the Deputy Speaker of the House of the People; 20 (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; 25 30 (d) (i) the salaries, allowances and pensions payable to ox in respect of judges of the Supreme Court; (ii) the pensions payable to or in respect of judges of the Federal Court; 35 (iii) the pensions payable to or in respect of judges of any High Court which exercises or immediately before the commencement of this Constitution exercised jurisdiction within any area included in the States for the time being specified in Parts I and II of the First Schedule; 40 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 177 145THE DRAFT CONSTITUTION

(e) any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal; and (f) any other expenditure declared by this Con- stitution or by Parliament by law to be so charged. 5 Procedure in Parliament with respect to estimates. 93. (1) So much of the estimates as relates to expenditure charged upon the revenues of India shall not be submitted to the vote of Parliament, but nothing in this clause shall be construed as prevent- ing the discussion in either House of Parliament of any of these estimates. 10 (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. 15 (3) No demand for a grant shall be made except on the recommendation of the President. 20 Authentica- tion of schedule of authorised expenditure. 94. (1) The President shall authenticate by his signature a schedule specifying— (a) the grants made by the House, of the People under the last preceding article; 25 (b) the several sums required to meet the expenditure charged on the revenues of India, but not exceeding in any case, the sum shown in the statement previously laid before Parliament. 30 (2) The schedule so authenticated shall be laid before the House of the People, but shall not be open to discussion or vote in Parliament. (3) Subject to the provisions of the next two suc- ceeding articles, no expenditure from the revenues of India shall be deemed to be duly authorised unless it is specified in the schedule so authenticated. 35 Supplemen- tary state- ments of expenditure. 95. If in respect of any financial year further expenditure from the revenues of India becomes necessary over and above the expenditure theretofore authorised for that year, the President shall cause to be laid before both the Houses of Parliament a 40 178 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 146 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES

supplementary statement showing the estimated amount of that expenditure, and the provisions of the preceding articles shall have effect in relation to that statement and that expenditure as they have effect in relation to the annual financial statement and the expenditure mentioned therein. 5 Excess grants. *96. If in any financial year expenditure from the revenues of India has been incurred on any service for which the vote of the House of the People is necessary in excess of the amount granted for that service and for that year, a demand for the excess shall be presented to the House of the People and the provisions of articles 93 and 94 of this Constitution shall have effect in relation to such demand as they have effect in relation to a demand for a grant. 10 15 Special pro- visions as to financial Bills. 97. (1) A Bill or amendment making provision for any of the matters specified in items (a) to (f) of clause (1) of article 90 of this Constitution shall not be introduced or moved except on the recommenda- tion of the President and a Bill making such provi- sion shall not be introduced in the Council of States: 20 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. 25 (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 Tendered or by reason that it provides for the imposi- tion, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes. 30 (3) A Bill which, if enacted and brought into operation, would involve expenditure from the revenues of India shall not be passed by either House of Parliament unless the President has recommended to that House the consideration of the Bill. 35 *This article follows the recommendations of the Expert Committee on the Financial provisions of the Constitution. THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 179 147THE DRAFT CONSTITUTION