Constitution of India, 1949
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 licenses 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.