Article 114 of the Costitution of India with Case law
🇮🇳 Article 114 of the Constitution of India
Subject: Appropriation Bills
🔹 Bare Text of Article 114:
Article 114(1): As soon as may be after the grants under Article 113 have been made by the House of the People, there shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of India of all moneys required to meet—
(a) the grants so made by the House of the People; and
(b) the expenditure charged on the Consolidated Fund of India.
Article 114(2): No amendment shall be proposed to any such Bill in either House of Parliament 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.
Article 114(3): Subject to the provisions of Articles 115 and 116, no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law passed in accordance with the provisions of this article.
🔍 Explanation and Summary:
Appropriation Bill: This is a money bill introduced in the Lok Sabha after the budget is passed under Article 113.
It gives legal authority to the government to withdraw money from the Consolidated Fund of India for:
Voted expenditures (grants)
Charged expenditures (like salaries of constitutional authorities)
No amendment can be made to alter the amounts or purpose of the expenditure in the Appropriation Bill.
Rajya Sabha has no power to amend, only to discuss.
🧑⚖️ Key Case Laws on Article 114:
1. Union of India v. H.S. Dhillon (1972 AIR 1061, 1972 SCR (2) 33)
Held: Constitution clearly separates powers related to taxation, expenditure, and appropriation.
Appropriation Acts have the force of law, but only for authorising expenditure.
2. Sita Ram v. State of Uttar Pradesh (1979 AIR 745)
Observation: The legal basis for government spending is the Appropriation Act passed under Article 114.
Without this Act, no money can be lawfully spent, even if Parliament has passed a budget.
3. Subramanian Swamy v. CBI (2014) 8 SCC 682
Although not directly on Article 114, the case clarified the importance of constitutional procedure in budget, fund allocation, and spending — reinforcing that no executive action can override financial control of Parliament.
4. State of Karnataka v. Union of India (1978 AIR 68)
The case discussed the financial accountability of the Union to Parliament, and emphasized the essential nature of Appropriation Bills under Article 114 for maintaining parliamentary control over finance.
📘 Important Terms:
Charged Expenditure: Expenditure that is not voted by Parliament (e.g., salaries of judges, President).
Voted Expenditure: Expenditure which requires approval by the Lok Sabha through voting.
Consolidated Fund of India: Main account of the Government of India into which all receipts are credited and from which all expenses are debited.
🧾 Related Articles:
Article 112 – Annual Financial Statement (Union Budget)
Article 113 – Procedure in Parliament with respect to Estimates
Article 115 – Supplementary, additional or excess grants
Article 116 – Votes on account, votes of credit and exceptional grants
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