Annexure
Annexure
:
Excerpts from the
Constitution of India
Article 109:
109. Special procedure in respect of Money Bills.
[1]
A Money Bill shall not be introduced in the Council of States.
[2]
After a Money Bill has been passed by the House of the People it shall be transmitted to the Council of States for its recommendations and the Council of States shall within a period of fourteen days from the date of its receipt of the Bill return the Bill to the House of the People with its recommendations and the House of the People may thereon either or reject all or any of the recommendations of the Council of States.
[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.
[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 amendments recommended by the Council of States.
[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 fourteen 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.
*
Article 110
110. Definition of “Money Bills”
[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 following matters, namely:
[a]
the imposition, abolition, remission, alteration or regulation of any tax;
[b]
the regulation of the borrowing of money or the giving of any guarantee by the Government of India, or the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of India;
[c]
the custody of the Consolidated Fund or the Contingency Fund of India, the payments of moneys into or the withdrawal of moneys from any such Fund;
[d]
the appropriation of moneys out of the Consolidated Fund of India;
[e]
the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure;
[f]
the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or
[g]
any matter incidental to any of the matters Specified in sub-clauses (a) to (f).
[2]
A Bill shall not be deemed to be Money Bill 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 forservices rendered, or by reason that it provides forthe imposition, abolition, remission, alteration orregulation of any tax by any local authority or body for local purposes.
[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.
[4]
There shall be endorsed on every Money Bill when it is transmitted to the Council of States under Article 109, and when it is presented to the President for assent under Article 111, a certificate of the Speaker of the House of the People signed by him that it is Money Bill.
*
Article 117
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 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 or regulation of any tax by any local authority or body for local purposes.
[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.
*
Article 265
265. Taxes not to be imposed save by authority of law.
No tax shall be levied or collected except by authority of law.
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Note :
Regarding this provision
B. Shiva Rao in
his The Framing of India’s
Constitution - A Study,
(at page 440), notesthe following:
“In the course of his speech, Ambedkar explained (to the Constituent Assembly) that it had been decided to include an express provision in the Constitution that there should be no taxation without law.”
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