1954 Supreme(Nagpur) 55
HIGH COURT OF NAGPUR
Mudholrar, Sen, Deo
PIARELAL SINGH – Appellant
Versus
STATE OF MADHYA PRADESH, NAGPUR – Respondent
Miscellaneous Petition No. 152 of 1954
Decided on : 23-04-1954
A S Bobde, B R Mandlekar, K G Chendke, M R Bobde, T L Shevde, T P Naik, Advocates
Headnote:
JUDGMENT 1. In this petition under Art. 226 of the Constitution a challenge is made to the validity of the demand on the basis of which an item of rupees eleven lakhs has been included in Vote No. 11 of Sen. II to the Madhya Pradesh Appropriation Act 13 of 1954.
Fact of the Case:
The demand for grant No. 11 is made in respect of "Heads of States, Ministers, Secretariat and Headquarters Establishment" under the major head of account "General Administration (excluding State Legislature, Publicity Department and District Administration)". The amount sought for this purpose is, as already stated, Rs. 46,61,000/-.
Finding of the Court:
The demand made in the Budget does not contravene any express provision of the Constitution, the Appropriation Act, 13 of 1954, is a valid law and, therefore, the petitioner is not entitled to a writ of mandamus or a writ of prohibition.
Issues: 1. Whether the demand for Rs. 11 lakhs included in Vote No. 11 of Sen. II to the Madhya Pradesh Appropriation Act 13 of 1954 is valid. 2. Whether the provisions of Arts. 202, 203, and 205 of the Constitution have been infringed.
Ratio Decidendi: 1. The Constitution requires that the "annual financial statement" (Budget) give such particulars of the receipts and expenditure as would be necessary to satisfy the requirements of the Comptroller and Auditor-General for maintaining the accounts. 2. The Budget must follow the pattern of the List of Major and Minor Heads of Account prescribed by the Comptroller and Auditor-General. 3. A separate demand for a grant must be made in respect of each department of the Government, but the Finance Minister may include in one demand grants for two or more departments. 4. The minor head "Miscellaneous" under the sub-head "Miscellaneous" of the major head "General Administration" is a permissible classification for the amount of Rs. 11 lakhs. 5. The purpose for which every item in the demand is required need not be specified in the Budget. 6. The Appropriation Act is the second stage in the authorization of expenditure, the first being the voting of grants by the Assembly. 7. The Appropriation Act permits expenditure of money for a service or administrative tour which is appropriated in the schedules to the Act.
Final Decision: The petition is dismissed without costs.
1. In this petition under Art. 226 of the Constitution a challenge is made to the validity of the demand on the basis of which an item of rupees eleven lakhs has been included in Vote No. 11 of Sen. II to the Madhya Pradesh Appropriation Act 13 of 1954. The services and purposes of Vote No. 11 are described thus: Heads of States, Ministers and Headquarters Establishment.
The amount voted by the Legislative Assembly for these services is Rs. 41,79,200/-. The amount charged on the Consolidated Fund in respect of the services comprised under this Vote is Rs. 4,81,800/-. The total amount appropriated towards this head by the Appropriation Act is Rs. 46,61,000/-. The aforesaid amount admittedly includes the item of rupees eleven lakhs which is shown at page 68 of the Budget for the year 1954-55 under the sub-head "H-Miscellaneous."
2. Before specifying the grounds on which the provision in the Act is challenged it would be desirable to refer to the events preceding the petition to this Court. As required by provisions of Art. 202(1) of the Constitution the "annual financial statement" of the estimated receipts and expenditure of the State for the year 1954-55 was laid before the Madhya Pradesh Legislative Assembly on 4-3-1954. This statement which is called a Budget by R. 107 of the Assembly Rules is presented in one volume and runs into 214 pages. It consists of (a) a statement of estimated revenue for the year in question, (b) a statement of the estimated expenditure for the year, (c) a statement of demand for grants and appropriation for the year and (d) a detailed estimate of revenue and expenditure. The statement of estimated revenue and expenditure is shown in three parts. The first part relates to the Consolidated Fund, the second to the Contingency Fund and the third to the Public Account.
In the Budget for the year 1954-55 forty-four demands for grants for different services and administration have been made. The demand for grant No. 11 is made in respect of "Heads of States, Ministers, Secretariat and Headquarters Establishment" under the major head of account "General Administration (excluding State Legislature, Publicity Department and District Administration)". The amount sought for this purpose is, as already stated, Rs. 46,61,000/-. The following minor heads have been shown on page 68 and different sums of money are indicated against each of those minor heads as "charged" or "voted", as the case may be. The minor heads are - Emoluments and allowances of the Governor, Secretarial Staff of the Governor, Staff and household of the Governor, Sumptuary Allowance of the Governor, other charges, Expenditure from Contract Allowance, Tour Expenses, Ministers, Civil Secretariat, Public Service Commission, Board of Revenue, Local Fund Audit Establishment, Original works, Repairs, Discretionary grants by Heads of States, etc., Miscellaneous and Charges in England. The first eight of these minor heads are grouped "A-Heads of States and Ministers", the next four as "D-Secretariat and Headquarters Establishments", the two after these as "G-Works" and the remaining three as "H-Miscellaneous". From pages 69 to 74, details are given of every one of these minor heads except "Miscellaneous 11,00,000/-."
3. When the demand for grant No. 11 name up for discussion before the House, a member of the Assembly raised a point of order to the effect that in the Budget Estimates with respect of the Major Head 25-General Administration, no details have been given in respect of the sum of Rs, 11 lakhs asked for under the minor head Miscellaneous. According to him, the failure to give the necessary details was contrary to the provisions of Arts. 202 and 203 of the Constitution as also of R. 109(2) of the Madhya Pradesh Legislative, Assembly Rules, which should be read as a part of the Constitution, and therefore the grant could not be put to the vote of the House. He further contended that such details were necessary in order to enable the prope