Article 112 of the Costitution of India with Case law
Here is a detailed explanation of Article 112 of the Constitution of India along with relevant case law:
🇮🇳 Article 112 – Annual Financial Statement
🔹 Text of Article 112:
“The President shall, in respect of every financial year, cause to be laid before both Houses of Parliament a statement of the estimated receipts and expenditure of the Government of India for that year, in this Part referred to as the ‘annual financial statement’.”
🔍 Key Provisions:
Presented by the President:
The President of India lays the Annual Financial Statement (AFS) before both Lok Sabha and Rajya Sabha.
This is generally done on the first day of the Budget Session.
Contents of the Annual Financial Statement:
Divided into three parts:
Consolidated Fund of India
Contingency Fund of India
Public Account of India
It includes:
Revenue receipts and expenditure
Capital receipts and expenditure
Estimates for the following year
Distinction of Expenditures:
Charged Expenditures (not voted):
E.g., Salaries of President, Judges of SC, CAG etc.
Votable Expenditures (require Lok Sabha approval)
💼 Importance:
Article 112 provides the constitutional basis for the Union Budget.
It ensures parliamentary oversight over the executive’s financial decisions.
It is part of the broader Parliamentary Financial Control mechanism under Articles 112–117.
⚖️ Relevant Case Laws:
1. Union of India v. Madras Bar Association (2010)
Citation: (2010) 11 SCC 1
Relevance: SC reiterated that financial control and budgeting are core parliamentary functions protected under Article 112.
2. S.P. Gupta v. Union of India (1981)
Citation: AIR 1982 SC 149
Relevance: The Court observed that financial statements presented under Article 112 are essential for transparency and accountability in governance.
3. Centre for Public Interest Litigation v. Union of India (2016)
Citation: W.P. (C) No. 423/2010
Relevance: Discussed budgetary allocations and parliamentary scrutiny under Article 112 and linked articles, emphasizing that misallocation can be challenged if arbitrary.
📌 Summary:
| Aspect | Details |
|---|---|
| Article Number | Article 112 |
| Title | Annual Financial Statement |
| Responsibility | President (on behalf of the Govt. of India) |
| Common Name | Union Budget |
| Parliamentary Oversight | Budget is scrutinized and voted (except charged expenditures) |
| Related Articles | Articles 110, 113, 114, 115, 116, 117 |
| Core Purpose | Ensures financial accountability and transparency in governance |
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