💰 Money Bills — Article 109

• Money Bill can be introduced only in Lok Sabha.
• Rajya Sabha can only make recommendations after the Bill is passed by Lok Sabha.
• Lok Sabha may or may not accept these recommendations.
• Rajya Sabha has to return the Bill within 14 days; if not, the Bill is deemed passed by both Houses.

📘 Definition of Money Bills — Article 110

• A Bill is a Money Bill if it contains any of the following provisions only:
  • Imposition, abolition or alteration of any tax
  • Regulation of borrowing of money by Government of India
  • Custody & withdrawal from Consolidated Fund of India (CFI)
  • Appropriation of money out of CFI
  • Declaration of expenditure as charged upon CFI
• A Bill is not a Money Bill if it provides for local taxes, fines or fees for licenses or services.
• Speaker’s Decision: Speaker of Lok Sabha decides if a Bill is a Money Bill; decision is final and certificate is endorsed before sending it to Rajya Sabha or President.

✍️ Assent to Bills — Article 111

• Bills passed by both Houses are sent to President for assent.
• President may give, withhold or return a Bill for reconsideration (except Money Bills).
• If passed again, President must give assent.

💼 Other Financial Bills — Article 117

• President’s recommendation is required to introduce any Bill containing matters in Article 110.
• Such Bills cannot be introduced in Rajya Sabha.
• No recommendation is needed for Bills reducing or abolishing taxes.
• President’s recommendation is also required for Bills involving expenditure from CFI before consideration by either House.

📜 Rules of Procedure — Article 118

• Each House frames its own rules for procedure and business.
• Rules for joint sittings are made by President after consulting Speaker and Chairman.
• Joint sittings are presided by the Speaker of Lok Sabha (or as per rules in his absence).

⏰ Financial Business — Article 119

• Parliament may by law regulate the conduct of financial business in each House to ensure timely completion.

🗣️ Language — Article 120

• Business in Parliament shall be transacted in Hindi or English.
• Presiding Officer may permit a member to speak in mother tongue if unable to express in Hindi or English.
• Use of English was to cease after 15 years unless Parliament otherwise provides by law.

🚫 Restriction on Discussion — Article 121

• No discussion in Parliament on the conduct of a Supreme Court or High Court judge except on a motion for his removal.

⚖️ Bar on Courts — Article 122

• Validity of Parliamentary proceedings cannot be questioned in courts for procedural irregularities.
• Officers or members exercising powers for procedure or order maintenance are not subject to court jurisdiction.

💵 UNION BUDGET — Articles 112 – 116

📊 Article 112 – Annual Financial Statement

• It is a statement of estimated receipts and expenditure of the Government of India for a financial year, laid before both Houses by the President.
• Expenditure is divided into:
  • Expenditure charged upon the CFI
  • Other expenditure proposed from the CFI
• Charged Expenditure includes: President and office expenses, judges’ salaries and pensions, CAG, debt charges, court order payments etc.

📋 Article 113 – Demands for Grants

• Charged expenditure may be discussed but not voted upon.
• Other expenditure is submitted to Lok Sabha as ‘demands for grants’ and requires the President’s recommendation.
• Lok Sabha may accept, refuse or reduce a demand.

🏦 Article 114 – Appropriation Bills

• Provides for appropriation out of CFI for grants and charged expenditure.
• No money can be withdrawn from CFI except by law passed under Article 114.

💡 Article 115 – Supplementary & Additional Grants

• Supplementary Grants: When authorized amount is insufficient for a service.
• Additional Grants: For new services arising during the year.
• Excess Grants: For amounts spent beyond the original grant.

⚙️ Article 116 – Votes on Account, Credit & Exceptional Grants

• Votes on Account: Advance grants for part of a financial year until Budget procedure is complete.
• Votes of Credit: For unexpected or urgent demands of indefinite character.
• Exceptional Grants: For non-recurring expenditure not part of the current service of the year.

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