Expenditures charged upon Consolidated Fund of India & States

Q. Discuss the expenditures charged upon the Consolidated Fund of India (CFI) and Consolidated Fund of a State (CFS).

Ans.

The estimates of expenditure embodied in an Annual Financial Statement shows separately -

a ) the sums required to meet expenditure described by the constitution as expenditure charged upon the Consolidated Fund of India or of a State,

b ) the sums required to meet certain classes of expenditure proposed to be made from the Consolidated Fund of the Union or of a State.

The estimates of expenditure charged upon the Consolidated Fund of the Union or of a State may be discussed in the House of People or of a State Legislature but the estimates are not submitted to vote of the House or Legislature. Hence, estimates of expenditure proposed to be made from the Consolidated Fund of India or of a State is called non-votable expenditure.

According to Art. 112(3) of our Constitution, the following expenditures shall be charged from the Consolidated Fund of India -

a ) the emoluments and allowances of the President and the expenditures relating to his office,

b ) the salaries and allowances of the Chairman and Deputy Chairman of the Council of States and Speaker and Deputy Speaker of the House of People,

c ) the debt charges for which the Government of India is liable,

d ) i > the salaries, allowances and pensions payable to in respect of Judges of Supreme Court,

ii > the pensions payable to in respect of Judges of Federal Court,

iii > the pensions payable to in respect of Judges of High Court,

e ) the salaries, allowances and pensions payable to in respect of Controller and Auditor General (CAG) of India,

f ) any sums required to meet any judgement, decree or award of any Court or arbitral tribunal and

g ) any other expenditure declared by the Constitution or by Parliament by law, to be so charged.

According to Art. 202(3) of our Constitution, the following expenditure shall be charged from the Consolidated Fund of a State -

a ) the emoluments and allowances of the Governor of a State and the expenditures relating to his office;

b ) the salaries and allowances of the Speaker and the Deputy Speaker of the State Legislative Assembly and in the case of a State having Legislative Council, also of the Chairman and Deputy Chairman of the State Legislative Council;

c ) the debt charges for which the State is liable including interest, sinking fund charges and other expenditures relating to the raising of loan and the service and redemption of debt;

d ) the salaries and allowances of the Judges of High Court;

e ) any sums required to satisfy any judgement, decree or award of a Court or arbitral tribunal and

f ) any other expenditure declared by the Constitution or by the Legislature of thee State by law, to be so charged.