EDITORIALS & ARTICLES

Nov 18th, 2021 - Daily Quiz

1.  Which article of Indian Constitution deals with ‘Vote on account’? (a) 116 (b) 112 (c) It is a Parliamentary Convention. (d) 117 2.‘Vote on account’ is generally (a) one-fourth of the total estimation (b) one-sixth of the total estimation. (c) one-fifth of the total estimation (d) granted for a period of 3 months 3. Berubari Union territory was transferred by (a) 9th Constitutional Amendment Act (b)10th Constitutional Amendment Act (c)12th Constitutional Amendment Act (d)14th Constitutional Amendment Act 4.  Constitution (One Hundred and First Amendment) Act was enacted for (a) Collegium for appointing judges (b) GST (c) Exchange of certain enclaves with Bangladesh (d) Added Part-IXB - The Co-operative Societies 5.  Which of the following are mentioned specifically in articles of the constitution? 1) Taxes levied and collected by the Union but assigned to the states 2) Taxes Levied and Collected by the Centre but Distributed between the Centre and the States 3) Taxes Levied and Collected and Retained by the States (a) 1 and 2 only (b) 2 and 3 only (c) 1, 2 and 3 (d) 2 only Answers 1. (a)
  • Article 116 of the Indian Constitution deals with the Vote on Account.
  • It states that - The House of the People shall have power to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in article 113 for the voting of such grant and the passing of the law in accordance with the provisions of article 114 in relation to that expenditure.
  • Vote of account has been a necessary feature since the adoption of the Constitution of India.
  • By advancing of budget presentation by a month and completion of Budget related legislative business before 31st March, it would pave the way for early completion of Budget cycle and will also preclude the need for seeking appropriation through 'Vote on Account'.
2. (b)
  • Government cannot withdraw money from the Consolidated Fund of India till the enactment of the appropriation bill. This takes time but the government needs money to carry on its normal activities after 31 March (the end of the financial year).
  • To overcome this functional difficulty, the Constitution has authorised the Lok Sabha to make any grant in advance in respect to the estimated expenditure for a part of the financial year, pending the completion of the voting of the demands for grants and the enactment of the appropriation bill.
  • This provision is known as the ‘vote on account’. It is passed (or granted) after the general discussion on budget is over.
  • It is generally granted for two months for an amount equivalent to one-sixth of the total estimation.
3. (a)
  • The Ninth Constitutional Amendment Act of 1960 facilitated the cession of Indian Territory of Berubari Union (located in West Bengal) to Pakistan (East Pakistan) as provided in the Indo-Pakistan Agreement (1958).
  • This Agreement was also known as Nehru-Noon Agreement of 1958.
  • The Supreme Court held that the parliament of India is not competent to make a law under article 3 for the implementation of the Nehru-Noon Agreement.
  • This was followed by an amendment of the Constitution by parliament using power of Article 368. The result was the Constitution (9th Amendment) Act 1960.
4. (b)
  • The Constitution (One Hundred and Twenty-second Amendment) Bill, 2016, for introduction of Goods and Services tax in the country was accorded assent by the President on 8th September, 2016, and the same has been notified as the Constitution (One Hundred and First Amendment) Act, 2016.
  • As per Article 279A (1) of the amended Constitution, the GST Council has to be constituted by the President within 60 days of the commencement of Article 279A.
5. (a)
  • 268. Duties levied by the Union but collected and appropriated by the states.
  • 268A. Service tax levied by Union and collected and appropriated by the Union and the states (will be omitted due to GST amendment)
  • 269. Taxes levied and collected by the Union but assigned to the states
  • 270. Taxes Levied and Collected by the Centre but Distributed between the Centre and the States
  • 271. Surcharge on certain duties and taxes for purposes of the Union
  • 272. Taxes which are levied and collected by the Union and may be distributed between the Union and the states (Repealed).
  • Taxes Levied and Collected and Retained by the States – it is not directly mentioned as a separate article. It is inferred from the list of 20 entries in the State List of Seventh Schedule.






POSTED ON 18-11-2021 BY ADMIN
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