The Constitution of India
Article 114
Appropriation Bills
(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 but not exceeding in any case the amount shown in the statement previously laid before Parliament.
(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, and the decision of the person presiding as to whether an amendment is inadmissible under this clause shall be final.
(3) Subject to the provisions of articles 115 and 116, no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law passed in accordance with the provisions of this article.
Why this exists
The framers wanted to ensure that Parliament's control over public money didn't end with just approving budget grants — actual withdrawal of funds needed a separate legal authorization. This two-step process (vote on grants, then pass a law to release the money) borrows from British parliamentary practice and reinforces the principle of legislative control over the executive's finances, preventing the government from spending public money without express legal sanction.
How courts read it
Courts have generally treated Appropriation Bills as procedural instruments implementing budgetary decisions already made under Articles 112-113, and have been reluctant to entertain challenges to the Bill's contents once passed, since the substantive scrutiny happens earlier during the grant-approval stage. There isn't a large body of Supreme Court case law specifically interpreting Article 114, as it operates mostly as a technical, internal parliamentary safeguard.
Common misconceptions
- Myth: Once Lok Sabha votes on the budget grants, the government can immediately spend the money.
Fact: The government still needs a separate Appropriation Bill to become law before it can legally withdraw funds from the Consolidated Fund of India, as required by Article 114. - Myth: MPs can freely amend the Appropriation Bill like any other bill.
Fact: Article 114(2) specifically bars amendments that would change the amount or destination of grants already approved; the presiding officer's ruling on this is final.