Para 2.2.13 — MSO (Audit)
Original Rule Text
2.2.13 Article 266(3) of the Constitution enjoins that no moneys out of the Consolidated Fund of India or of the Consolidated Fund of a State shall be appropriated except in accordance with law and for the purposes and in the manner provided in the Constitution. Articles 112 to 116 and 202 to 206 contain the important financial provisions describing the control exercised by the Parliament and State Legislatures over expenditure from the Consolidated Fund of India and the Consolidated Fund of the State respectively. Sections 27 to 31 and 47 (2) of the Government of Union Territories Act, 1963 contain similar provisions in relation to the Consolidated Fund of a Union Territory having a Legislature.
What This Means
Article 266(3) of the Constitution states that no money can be withdrawn from the Consolidated Fund of India or any State without proper legal authorization and only for constitutionally permitted purposes. The detailed financial control provisions are in Articles 112-116 (Parliament) and 202-206 (State Legislatures). For Union Territories with Legislatures, similar provisions are in Sections 27-31 and 47(2) of the Government of Union Territories Act, 1963.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Article 266(3) prohibits withdrawals from Consolidated Fund without lawful authorization
- 2Articles 112-116 govern Parliament's financial control (Union)
- 3Articles 202-206 govern State Legislature's financial control
- 4Sections 27-31 and 47(2) of UT Act 1963 cover Union Territories with Legislatures
- 5All expenditure must be for constitutionally permitted purposes
Practical Example
A state department wants to start a new welfare scheme costing Rs 500 crore. Before any money can be spent, the expenditure must be included in the annual budget (Article 202), voted on by the State Legislature, and authorized through an Appropriation Act (Article 204). The AG's office will audit the expenditure to ensure it stays within the authorized amount and is used for the approved purpose.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the government spend money without Legislature approval?▼
Which constitutional articles govern government spending?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.