Annual financial statement

Quick Summary (TL;DR)

Article 202 (Annual financial statement): Regulates State Legislative Assemblies (Vidhan Sabha) and Legislative Councils under Part VI.

In Simple Citizen Words

Article 202 ('Annual financial statement') in Part VI, Chapter III governs the State Legislature (Vidhan Sabha and, where applicable, Vidhan Parishad). It sets the constitutional rules for composition of Assemblies, MLA qualifications/disqualifications, sessions, Speaker/Deputy Speaker duties, passage of State Bills and Budgets, assent to Bills (Arts 200–201), and legislative privileges. Specifically: (1) The Governor shall in respect of every financial year cause to be laid before the House or Houses of the Legislature of the State a statement of the estimated receipts and expenditure of the State for that year, in this Part referred...

Key Constitutional Provisions

Constitutional Mandate (Art. 202): Directly codifies the legal rule for 'Annual financial statement' under Part VI

Structured across 3 clause(s) and 8 sub-clause(s) with clear procedural conditions

Backed by independent judicial oversight of the High Courts to protect constitutional legality

Exceptions & Reasonable Restrictions

State Legislatures must legislate within the State and Concurrent Lists (Seventh Schedule) and cannot violate Fundamental Rights or constitutional procedures.

Why This Matters in Daily Life

Guarantees democratic law-making and budget scrutiny at the state level through your elected MLAs.

Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates:

⚖️

Dr. B. R. Ambedkar & K. M. Munshi

Drafting Committee Leaders • June 2–3, 1949

🏛️ Constituent Assembly Debates (1946–1949)

Core Constitutional Debate & Dilemma

Framing context for Article 202: Empowering directly elected State Legislative Assemblies (Vidhan Sabhas) over state subjects and budgets while allowing States the option to create or abolish a second chamber (Vidhan Parishad).

“

"The Legislative Assembly directly elected by adult franchise is the primary sovereign forum of the people in each State, holding the State Cabinet accountable for every rupee of state revenue."

Assembly Resolution & Final Synthesis

Constitutional resolution in Article 202: Codified Articles 168–213 regulating State Legislatures, flexible creation/abolition of Legislative Councils (Art 169), Money Bill procedures, and time-bound assent to State Bills (Art 200).

🏛️ Constitutional Significance: During the Constituent Assembly deliberations, Article 202 was codified as an integral pillar of India's constitutional governance.

Official Constitutional Text (Gazette Bare Act)

Authoritative statutory text as enacted and amended by Parliament • Clause-by-Clause Statutory Breakdown

India Code • Govt. of India Archive

Clause (1)

The Governor shall in respect of every financial year cause to be laid before the House or Houses of the Legislature of the State a statement of the estimated receipts and expenditure of the State for that year, in this Part referred to as the "annual financial statement".

Clause (2)

The estimates of expenditure embodied in the annual financial statement shall show separately —

Sub-clause (a)

the sums required to meet expenditure described by this Constitution as expenditure charged upon the Consolidated Fund of the State; and

Sub-clause (b)

the sums required to meet other expenditure proposed to be made from the Consolidated Fund of the State; and shall distinguish expenditure on revenue account from other expenditure.

Clause (3)

The following expenditure shall be expenditure charged on the Consolidated Fund of each State —

Sub-clause (a)

the emoluments and allowances of the Governor and other expenditure relating to his office;

Sub-clause (b)

the salaries and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly and, in the case of a State having a Legislative Council, also of the Chairman and the Deputy Chairman of the Legislative Council;

Sub-clause (c)

debt charges for which the State is liable including interest, sinking fund charges and redemption charges, and other expenditure relating to the raising of loans and the service and redemption of debt;

Sub-clause (d)

expenditure in respect of the salaries and allowances of Judges of any High Court;

Sub-clause (e)

any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal;

Sub-clause (f)

any other expenditure declared by this Constitution, or by the Legislature of the State by law, to be so charged.

Public Domain & Statutory Authenticity Notice

Under Section 52(1)(q) of the Indian Copyright Act, 1957, the Constitution of India, Bare Acts of Parliament, Gazette Notifications, and Judicial Judgments of the Supreme Court and High Courts are in the Public Domain. Text is reproduced from the official Legislative Department, Ministry of Law & Justice, Government of India (India Code) archives.

Then vs Now: Constitutional Evolution & Visual Diff

Annual financial statement

🟢 Original 1950 Text Intact (Zero Textual Repeal) Baseline: Jan 26, 1950 → Today

ORIGINAL BASELINE (1950)

Enacted on 26 January 1950 by the Constituent Assembly of India. The foundational constitutional text of Article 202 (Annual financial statement) has remained intact since Day 1 without parliamentary deletion or repeal.

CURRENT ENFORCEABLE STATUS (TODAY)

100% Original 1950 Text Enforceable Today: Article 202 (Annual financial statement): Regulates State Legislative Assemblies (Vidhan Sabha) and Legislative Councils under Part VI.

Key Amendment Milestones & Textual Modifications

Original Enactment by the Constituent Assembly

Year 1950

Why it happened: Crafted by the Founding Fathers & Mothers with enduring constitutional clarity; its core text has stood untouched for over 75 years.

                                    Status: 🟢 Unchanged Since 26 January 1950 — Original Constitutional Mandate Preserved Intact                                

Article 201 Ask Nyaya Saarthi AI About This Article Article 203

Emergency Citizen Helplines

Annual financial statement

Official Constitutional Text (Gazette Bare Act)

Then vs Now: Constitutional Evolution & Visual Diff

Key Amendment Milestones & Textual Modifications