Constitution 117 — Special provisions as to financial Bills

The Constitution of India, 1950

Statutory text

(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.
Procedure Generally

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