Question

A Bill dealing with which of the following does not constitute a “Money Bill” under the Constitution of India?

• A. Amendment of the law with respect to any financial obligations undertaken by the Government of India
• B. Regulation of borrowing of money by the Government of India
• C. Custody and withdrawal of money from the Consolidated Fund of India
• D. Imposition, abolition, remission, alteration or regulation of any tax by any local authority

Hint:

A Money Bill deals with the finances of the Union Government. Taxes imposed by local bodies like municipalities for local purposes are outside its scope.

Answer 1

The Correct Option is D

Step 1: Understand the definition of a Money Bill.
Article 110 of the Constitution defines what constitutes a Money Bill.
These are bills related to the finances of the Union government.

Step 2: Analyze the inclusion criteria.
Article 110(1) lists several matters, including the imposition of tax, regulation of borrowing, and dealing with the Consolidated Fund of India.
Options (A), (B), and (C) fall under these criteria.

Step 3: Analyze the exclusion criteria.
Article 110(2) explicitly lists matters that do NOT make a bill a Money Bill.
Clause (a) of Article 110(2) states that a bill shall not be deemed to be a Money Bill by reason only that it provides for "the imposition of fines.
.
.
or the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.
"
Step 4: Conclude the answer.
Therefore, a bill dealing with taxes imposed by a local authority (like a municipality) is explicitly excluded from the definition of a Money Bill.