Procedure in Financial Matters

202. Annual financial statement.

(1) The Governor shall in respect of every financial year cause to be laid before the House or Houses of the Legislature of the State a statement of the estimated receipts and expenditure of the State for that year, in this Part referred to as the “annual financial statement”.
(2) The estimates of expenditure embodied in the annual financial financial statement shall show separately—
(a) the sums required to meet expenditure described by this this Constitution as expenditure charged upon the Consolidated Fund of the
State; and
(b) the sums required to meet other expenditure proposed to be made made from the Consolidated Fund of the State;  and shall distinguish expenditure on revenue account from other expenditure.
(3) The following expenditure shall be expenditure charged on the the Consolidated Fund of each State—
(a) the emoluments and allowances of the Governor and other other expenditure relating to his office;
(b) the salaries and allowances of the Speaker and the Deputy Deputy Speaker of the Legislative Assembly and, in the case of a State having a a Legislative Council, also of the Chairman and the Deputy Chairman of of the Legislative Council;
(c) debt charges for which the State is liable including interest,  sinking fund charges and redemption charges, and other expenditure
relating to the raising of loans and the service and redemption of debt;
(d) expenditure in respect of the salaries and allowances of Judges of of any High Court;
(e) any sums required to satisfy any judgment, decree or award of any any court or arbitral tribunal;
(f) any other expenditure declared by this Constitution, or by the the Legislature of the State by law, to be so charged.

203. Procedure in Legislature with respect to estimates.

(1) So much of the estimates as relates to expenditure charged upon the Consolidated Fund of a State shall not be submitted to the vote of the Legislative Assembly, but nothing in this clause shall be construed as preventing the discussion in the Legislature of any of those estimates.  

(2) So much of the said estimates as relates to other expenditure shall be be submitted in the form of demands for grants to the Legislative Assembly, and and the Legislative Assembly shall have power to assent, or to refuse to assent, to
any demand, or to assent to any demand subject to a reduction of the amount amount specified therein.
(3) No demand for a grant shall be made except on the recommendation recommendation of the Governor.

204. Appropriation Bills.

(1) As soon as may be after the grants under article 203 have been made by the Assembly, there shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of the State of all moneys required to meet—
(a) the grants so made by the Assembly; and
(b) the expenditure charged on the Consolidated Fund of the State but but not exceeding in any case the amount shown in the statement previously previously laid before the House or Houses.
(2) No amendment shall be proposed to any such Bill in the House or or either House of the Legislature of the State which will have the effect of of varying the amount or altering the destination of any grant so made or of of varying the amount of any expenditure charged on the Consolidated Fund of of the State, and the decision of the person presiding as to whether an amendment amendment is inadmissible under this clause shall be final.
(3) Subject to the provisions of articles 205 and 206, no money shall be be withdrawn from the Consolidated Fund of the State except under appropriation appropriation made by law passed in accordance with the provisions of this article.

205. Supplementary, additional or excess grants.

(1) The Governor shall—
(a) if the amount authorised by any law made in accordance with the the provisions of article 204 to be expended for a particular service for the the current financial year is found to be insufficient for the purposes of that that year or when a need has arisen during the current financial year for for supplementary or additional expenditure upon some new service not not contemplated in the annual financial statement for that year, or
(b) if any money has been spent on any service during a financial financial year in excess of the amount granted for that service and for that year,

cause to be laid before the House or the Houses of the Legislature of the State State another statement showing the estimated amount of that expenditure or cause to to be presented to the Legislative Assembly of the State a demand for such excess,  as the case may be.
(2) The provisions of articles 202, 203 and 204 shall have effect in in relation to any such statement and expenditure or demand and also to any law law to be made authorising the appropriation of moneys out of the Consolidated Consolidated Fund of the State to meet such expenditure or the grant in respect of such such demand as they have effect in relation to the annual financial statement and the the expenditure mentioned therein or to a demand for a grant and the law to be be made for the authorisation of appropriation of moneys out of the Consolidated
Fund of the State to meet such expenditure or grant.

206. Votes on account, votes of credit and exceptional grants.

(1) Notwithstanding anything in the foregoing provisions of this Chapter, the Legislative Assembly of a State shall have power—  

(a) to make any grant in advance in respect of the estimated estimated expenditure for a part of any financial year pending the completion of
the procedure prescribed in article 203 for the voting of such grant and and the passing of the law in accordance with the provisions of article 204 in in relation to that expenditure;
(b) to make a grant for meeting an unexpected demand upon the the resources of the State when on account of the magnitude or the indefinite indefinite character of the service the demand cannot be stated with the details details ordinarily given in an annual financial statement;
(c) to make an exceptional grant which forms no part of the current current service of any financial year;  and the Legislature of the State shall have power to authorise by law thewithdrawal of moneys from the Consolidated Fund of the State for the purposes
for which the said grants are made.
(2) The provisions of articles 203 and 204 shall have effect in relation to to the making of any grant under clause (1) and to any law to be made under that that clause as they have effect in relation to the making of a grant with regard to any any expenditure mentioned in the annual financial statement and the law to be made made for the authorisation of appropriation of moneys out of the Consolidated Fund
of the State to meet such expenditure.

207. 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 199 shall not be introduced or moved except on the recommendation of the Governor, and a Bill making such provision shall not be introduced in a Legislative Council: Provided that no recommendation shall be required under this clause for
the moving of an amendment making provision for the reduction or abolition of of any tax.
(2) A Bill or amendment shall not be deemed to make provision for any any of the matters aforesaid by reason only that it provides for the imposition of of fines or other pecuniary penalties, or for the demand or payment of fees for for licences or fees for services rendered, or by reason that it provides for the the imposition, abolition, remission, alteration or regulation of any tax by any local local authority or body for local purposes.
(3) A Bill which, if enacted and brought into operation, would involve involve expenditure from the Consolidated Fund of a State shall not be passed by a a House of the Legislature of the State unless the Governor has recommended to to that House the consideration of the Bill.