Answer By law4u team
Constitution of India Article 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 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 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.
(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.
Brief Detail
Article 117 outlines specific provisions for financial bills. It mandates that certain financial matters can only be introduced or amended with the President's recommendation and sets restrictions on where such bills can be introduced. The article also requires that any Bill involving expenditure from the Consolidated Fund of India cannot be passed unless the President has recommended its consideration by Parliament.
Question & Answers
What is the significance of the President's recommendation in financial Bills?
The President’s recommendation ensures that any Bill involving financial matters or public expenditure is thoroughly considered and aligns with the government's financial policies before it is introduced or passed in Parliament.
Can a financial Bill be introduced in the Council of States?
No, according to Article 117, a financial Bill cannot be introduced in the Council of States (Rajya Sabha), and it must be introduced in the House of the People (Lok Sabha).
Does Article 117 apply to all types of taxes?
No, the article specifically excludes amendments related to the reduction or abolition of taxes, which do not require the President’s recommendation.
Example
For instance, if a new tax proposal or a Bill for allocating government funds is introduced, it must be accompanied by the President’s recommendation. Additionally, if the proposal involves spending from the Consolidated Fund of India, Parliament cannot pass it unless the President has recommended its consideration. This ensures a check on public financial matters before they are debated and passed by Parliament.
Summary
Article 117 sets strict provisions for financial Bills, including the requirement of the President’s recommendation before their introduction or amendment. These rules ensure that financial matters are scrutinized appropriately, especially when they involve significant public expenditure or tax changes. The provision also highlights that such Bills can only be introduced in the House of the People and not in the Council of States.
