Budget procedure - A brief story of briefcase






What is Budget?

The Annual Financial Statement or the Statement of the Estimated Receipts and Expenditure of the Government of India in respect of each financial year is popularly known as the Budget.

1.) Presentation of Budget

The Budget is presented to Lok Sabha on such day as the President may direct ( Article 204(1)

 Immediately after the presentation of the Budget, the three statements under the Fiscal Responsibility and Budget Management Act, 2003 are also laid on the Table

Distribution of Budget Papers

The budget papers are made available to members after the Finance Minister’s speech is over, the Finance Bill has been introduced and the House has adjourned for the day.

2.) Discussion on the Budget

 No discussion on Budget takes place on the day it is presented to the House.

Budgets are discussed in two stages—

1.) the General Discussion followed by detailed discussion
2.)voting on the demands for grants.

Allotment of Time for Discussion

 The whole process of discussion and voting on the demands for grants and the passage of the Appropriation and Finance Bills is to be completed within a specified time. As a result, often the demands for grants relating to all the Ministries/Departments cannot be discussed and demands of some Ministries get guillotined i.e. voted without discussion.

The Minister of Parliamentary Affairs, after the presentation of the Budget, holds a meeting of leaders of Parties/ Groups in Lok Sabha for the selection of Ministries/ Departments whose demands for grants might be discussed in the House.

On the basis of decisions arrived at this meeting, the Government forwards the proposals for the consideration of the Business Advisory Committee. The Business Advisory Committee after considering the proposals allots time and also recommends the order in which the demands might be discussed. It is generally left to the Government to make any change in the order of discussion.

 After the allotment of time by the Business Advisory Committee, a time table
showing the dates on and order in which the demands for grants of various Ministries would be taken up in the House is published in Bulletin-Part II for the information of members.


2A ) General Discussion on the Budget

The scope of discussion is confined to an examination of the general scheme and structure of the Budget, whether the items of expenditure ought to be increased or decreased, the policy of taxation as expressed in the Budget and in the speech of the Finance Minister.

Consideration of the Demands for Grants by Departmentally Related Standing Committees of Parliament

 With the creation of Departmentally Related Standing Committees of Parliament in 1993, the Demands for Grants of all the Ministries/Departments are required to be considered by these
Committees. After the General Discussion on the Budget is over, the House is adjourned for a fixed period.

During this period, the Demands for Grants of the Ministries/ Departments are considered by the Committees. These Committees are required to make their reports to the House within specified period without asking for more time and make separate report on the Demands for Grants of each Ministry.

2B ) Discussion on Demands for Grants

At this stage, cut motions can be moved to reduce any demand for grant but no amendments to a motion seeking to reduce any demand is permissible.

    ( Cut motions :- The motions to reduce the amounts of demands for grants are called ‘Cut Motions , policy cut , economic cut and token cut )

Notice period for tabling Cut Motions

The notices of cut motions tabled up to 15.15 hours on a day are printed and circulated before the day the relevant demand for grant to the house.

As cut motions are circulated to members both in English and Hindi simultaneously,The Rules Committee (Fourth Lok Sabha) at its sitting held on 9 March, 1970 decided that members might be requested to table such notices at least two days before the day they are to be taken up in the House.


 Accordingly, members should table the notice of cut motions at least two days before the day the demands for grants to which they relate, are to be taken up in the House, but in any case not later than 15.15 hours on the previous day.

( as example , after presentation of budget , 28th feb , a discussion on the demand of Grant for Envoronmental ministry decided on 5th march , than MP request to give notice of cut motion on 3rd march and can not give after 4th march 3.35 pm )

Moving of Cut Motions

At the commencement of the discussion on the demands for grants in respect of a particular Ministry, members are asked by the Speaker to hand over at the Table, within fifteen mminutes, slips indicating the serial numbers of their cut motions that they would like to move.

The cut motions thus indicated are only treated as moved. Cut motions cannot be moved at a later stage.

Cut motions cannot be moved by proxy. A member should be present in the House to move his cut motions when relevant discussed in house

Guillotine

 On the last of the allotted days for the discussion and voting on demands for grants, at the appointed time the Speaker puts every question necessary to dispose of all the outstanding matters  in connection with the demands for grants. This is known as guillotine. The guillotine concludes the discussion on demands for grants.

Annual Reports, Outcome Budgets and Detailed Demands for Grants of the Ministries

 In connection with discussion on demands for grants, copies of the Annual
Reports  and Outcome Budget of the various Ministries and Departments are made available to members through the Publications Counter.


Vote on Account


As the whole process of Budget beginning with its presentation and ending with discussion and voting of demands for grants and passing of Appropriation Bill and Finance Bill generally goes beyond the current financial year,


a provision has been made in the Constitution empowering the Lok Sabha to make any grant in advance through a vote on account to enable the 
 
Government to carry on until the voting of demands for grants and the passing of the Appropriation Bill and Finance Bill.

 Normally, the vote on account is taken for 2 months for a sum equivalent to one sixth of the demand of entire year for various grants

During an election year, the vote on account may be taken for a longer period say, 3 to 4 months if it is anticipated that the main demands and the  Appropriation Bill will take longer than two months to be passed by the House.
As a convention vote on account is treated as a formal matter and passed by Lok Sabha without discussion.

Vote on account is passed by Lok Sabha after the general discussion on the Budget (General and Railway) is over and before the discussion on demands for grants is taken up.



3.)Supplementary and Excess Demands for Grants

If the amount authorized to be expended for a particular service for the current
financial year is found to be insufficient for the purpose of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some ‘new service’ not contemplate in the Budget for that year the President causes to be laid before both the Houses of Parliament another statement showing the estimated amount of that expenditure.


 If any money has been spent on any service during a financial year in excess of the amount granted or the service for that year, the President causes to be presented to Lok Sabha a demand for such excess.

All cases involving such excesses are brought to the notice of Parliament by the Comptroller and Auditor General through his report on the Appropriation Accounts. The excesses are then examined by the Public Accounts Committee which makes recommendations regarding their regularisation in its report to the House.

 The Supplementary Demands for Grants are presented to and passed by the House before the end of the financial year while the demands for excess grants are made after the expenditure has actually been incurred and after the financial year to which it relates, has expired.

 Copies of the Books of Demands for Supplementary or Excess Grants, received from the Ministry of Finance, are made available to members from the Publications Counter after the presentation of such demands.

During discussion on Excess Demands for Grants members can point out how money has been spent unnecessarily or that it ought not to have been spent; beyond this there is no scope for general discussion or for ventilation of grievances.

4.) Pass the demand of grant

5.) Appropriation Bill

After the demands for grants have been passed by the House, a Bill to provide for the appropriation out of the Consolidated Fund of India of all moneys required to meet the grants and the expenditure charged on the Consolidated Fund of India is introduced, considered and passed.

The introduction of such Bill cannot be opposed.

The Speaker may require members desiring to take part in the discussion to give advance intimation of the specific points they intend to raise and may withhold permission for raising such of the points as in his opinion appear to be repetition of the matters discussed on a demand for grant.
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No amendment can be proposed to an Appropriation Bill which will have the effect of varying the amount or altering the destination of any grant so made or of varying the amount of any expenditure charged on the Consolidated Fund of India, and the decision of the Speaker as to whether such an amendment is admissible is final.

An amendment to an Appropriation Bill for omission of a demand voted by the House is out of order.

 In other respects, the procedure in respect of an Appropriation Bill is the same as in respect of other Money Bills.

6.) Pass of Appropriation bill

7.)
Finance bill

       It is a money bill

8.) Presentation of UTs budget

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