Article 110 of Indian Constitution
Article 110 – Definition of Money Bills
Text of Article 110:
“A Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters:
The imposition, abolition, remission, alteration, or regulation of any tax.
The borrowing of money by the Government of India or the giving of any guarantee by the Government of India.
The custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such fund.
The appropriation of moneys out of the Consolidated Fund of India.
The declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure.
The receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money.
Any matter incidental to any of the matters specified above.”
Provided that a Bill which contains any matter other than those specified above shall not be deemed to be a Money Bill.
Key Features of Article 110:
Exclusive Matters:
A Money Bill can only deal with the matters specified in clauses 1 to 7 above.
Certification by Speaker:
A Money Bill cannot be introduced in the Rajya Sabha.
It must be certified by the Speaker of the Lok Sabha as a Money Bill.
Role of Rajya Sabha:
The Rajya Sabha cannot amend or reject a Money Bill, but can recommend amendments.
Must return the Bill within 14 days; otherwise, it is deemed passed.
Financial Control:
Ensures Lok Sabha has supremacy over financial matters, as it represents the people’s mandate.
Case Law Related to Article 110:
Jaya Bachchan v. Union of India (2012)
The Court upheld that the Speaker’s certification of a Bill as a Money Bill is final.
Judiciary cannot examine the speaker’s decision on whether a Bill is a Money Bill, except in manifestly unconstitutional cases.
Raja Ram Pal v. Hon’ble Speaker, Lok Sabha (2007)
The Supreme Court discussed the limits of Speaker’s power, emphasizing that certification is binding on both Houses of Parliament.
K.S. Puttaswamy v. Union of India (2017) – indirectly related
While primarily about privacy, the case reaffirms that procedural safeguards under Articles 110–117 for Money Bills are essential for legislative process.
Significance of Article 110:
Ensures Fiscal Supremacy of Lok Sabha:
Only the elected House controls money bills, not the Rajya Sabha.
Defines Financial Legislation Clearly:
Prevents Rajya Sabha from overstepping powers in taxation, appropriation, and government borrowing.
Speaker’s Role is Crucial:
Certification by the Speaker cannot be questioned lightly, maintaining the efficiency of financial legislation.
Conclusion:
Article 110 defines what constitutes a Money Bill, restricting its contents to taxation, appropriation, borrowing, and related matters, and ensures Lok Sabha supremacy over financial legislation. Judicial interpretations confirm that the Speaker’s certification is final, protecting the legislative process from undue delays.
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