Government of National Capital Territory of Delhi Act, 1991,1992
Act No : 1
Section : SPECIAL PROVISIONS AS TO FINANCIAL BILLS
SECTION 22: SPECIAL PROVISIONS AS TO FINANCIAL BILLS
(1) A Bill or amendment shall not be introduced into, or moved in, the Legislative Assembly except on the recommendation of the Lieutenant Governor, if such Bill or amendment makes provision for any of the following matters, namely:-
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of the Capital;
(c) the appropriation of moneys out of the Consolidated Fund of the Capital;
(d) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of the Capital or the increasing of the amount of any such expenditure;
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(e) the receipt of money on account of the Consolidated Fund of the Capital or the Public Account of the Capital or the custody or issue of such money or the audit of the accounts of the Capital:".
Provided that no recommendation shall be required under this sub-section for the moving of an amendment making provision for the reduction or abolition of any tax.
(2) A Bill or amendment shall not be deemed to make provision for any of the matters aforesaid by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.
(3) A Bill which, if enacted and brought into operation, would involve expenditure from the Consolidated Fund of the Capital shall not be passed by the Legislative Assembly unless the Lieutenant Governor has recommended to that Assembly the consideration of the Bill.
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