Articles 117, 118 and 119 of the Constitution of India: Financial Bills and Parliamentary Procedure
Articles 117, 118 and 119 form part of Part V of the Constitution of India and deal respectively with special provisions concerning financial Bills, the power of each House of Parliament to regulate its procedure, and Parliament's power to regulate procedure relating to financial business by law.
| Article | Subject | Core rule |
|---|---|---|
| 117 | Special provisions as to financial Bills | Presidential recommendation is required in specified cases, and certain financial Bills cannot be introduced in the Rajya Sabha. |
| 118 | Rules of procedure | Each House may make rules regulating its procedure and conduct of business, subject to the Constitution. |
| 119 | Procedure for financial business | Parliament may by law regulate procedure for timely completion of financial business, and such law prevails over inconsistent House rules. |
Article 117 - Special provisions as to financial Bills
Article 117 lays down special constitutional requirements for financial Bills. Clause (1) is linked to the matters listed in Article 110(1)(a) to (f). A Bill or amendment dealing with those matters requires the recommendation of the President for introduction or moving, and a Bill containing such provisions cannot be introduced in the Council of States (Rajya Sabha). The proviso creates an exception for an amendment seeking reduction or abolition of a tax.
Article 117(1). A Bill or amendment making provision for any of the matters specified in sub-clauses (a) to (f) of clause (1) of Article 110 shall not be introduced or moved except on the recommendation of the President and a Bill making such provision shall not be introduced in the Council of States.
Proviso: No recommendation is required under this clause for moving an amendment that provides for the reduction or abolition of any tax.
Article 117(2). A Bill or amendment is not treated as making provision for the matters referred to above merely because it provides for fines or other pecuniary penalties, licence fees, fees for services rendered, or local taxation by a local authority or body for local purposes.
Article 117(3). A Bill which, if enacted and brought into operation, would involve expenditure from the Consolidated Fund of India cannot be passed by either House unless the President has recommended to that House the consideration of the Bill.
Meaning and effect of Article 117
Article 117 distinguishes between constitutional requirements at different stages of a financial Bill. Clause (1) concerns introduction or moving of a Bill or amendment containing the specified Article 110 matters. Clause (3) is wider in a different respect: where a Bill would involve expenditure from the Consolidated Fund of India, it cannot be passed by either House without the President's recommendation for its consideration.
For the constitutional definition of a Money Bill and the matters listed in Article 110(1), see the site's page on Articles 109, 110 and 111 - Money Bills and assent to Bills.
Article 118 - Rules of procedure
Article 118 provides the constitutional foundation for rules governing the internal procedure and conduct of business of the two Houses of Parliament. The rule-making power is expressly subject to the Constitution.
Article 118(1). Each House of Parliament may make rules for regulating, subject to the provisions of the Constitution, its procedure and the conduct of its business.
Article 118(2). Until rules are made under clause (1), the pre-Constitution rules of procedure and standing orders applicable to the Legislature of the Dominion of India continue to apply to Parliament, subject to modifications and adaptations made by the Chairman of the Council of States or the Speaker of the House of the People, as applicable.
Article 118(3). The President, after consultation with the Chairman of the Council of States and the Speaker of the House of the People, may make rules concerning procedure for joint sittings and communications between the two Houses.
Article 118(4). At a joint sitting, the Speaker of the House of the People, or in the Speaker's absence the person determined under the rules made under clause (3), presides.
Why Article 118 matters
The Lok Sabha and Rajya Sabha conduct their business through their respective rules and parliamentary practices. Article 118 gives the Houses constitutional authority to frame those procedural rules while keeping them subordinate to the Constitution itself. Joint sittings are separately addressed through clauses (3) and (4).
Article 119 - Regulation of parliamentary procedure for financial business
Article 119 enables Parliament to enact a law regulating the procedure and conduct of business in either House in relation to financial matters or appropriation Bills when this is required for timely completion of financial business.
Article 119. Parliament may, for the purpose of timely completion of financial business, regulate by law the procedure of and conduct of business in each House in relation to any financial matter or any Bill for appropriation of moneys out of the Consolidated Fund of India. To the extent that a provision of such a law is inconsistent with a rule made under Article 118(1), or a rule or standing order operating under Article 118(2), the statutory provision prevails.
Effect of Article 119
The Article creates an express rule of priority. If Parliament makes a law under Article 119 and a provision of that law conflicts with a House rule covered by Article 118(1) or (2), the law made under Article 119 prevails to the extent of the inconsistency. Government parliamentary-procedure material has stated that no law has so far been made under Article 119.
Difference between Articles 117, 118 and 119
Article 117 is concerned with financial Bills and the constitutional requirement of Presidential recommendation in specified situations. Article 118 concerns the general rule-making authority of each House and rules for joint sittings. Article 119 is a special enabling provision allowing Parliament to regulate financial-business procedure by law and gives such a law overriding effect over inconsistent procedural rules covered by Article 118.
Related constitutional provisions
Articles 117 to 119 should be read in the broader constitutional scheme governing parliamentary legislation and Union finances. Relevant provisions include Articles 107 and 108 on introduction and passing of Bills and joint sittings, Articles 109 to 111 on Money Bills and assent, Articles 112 to 114 on the Annual Financial Statement, estimates and Appropriation Bills, and Articles 115 and 116 on supplementary grants, votes on account and related grants.
Official resources
For authoritative and updated reference, readers should consult the official text of the Constitution published by the Legislative Department, Ministry of Law and Justice, and the official parliamentary resources maintained by Digital Sansad. The official text should prevail if there is any difference in wording.
Legislative Department - Constitution of India
Digital Sansad - Lok Sabha
Digital Sansad - Rajya Sabha
India Code
This page is intended for legal information and study. For authoritative wording, amendments and parliamentary procedure, refer to the Constitution and official parliamentary publications.