Section 23 — Special provisions as to financial Bills.

23. Special provisions as to financial Bills.―(1) A Bill or amendment shall not be introduced into, 

or moved in, the Legislative Assembly of 
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[the Union territory] except on the recommendation of the 

Administrator, 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 Union territory; 

(c) the appropriation of moneys out of the Consolidated Fund of the Union territory; 

(d) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of the 

Union territory 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 Union territory or the 

public account of the Union territory or the custody or issue of such money or the audit of the account 

of the Union territory]: 

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 
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[the Union territory] shall not be passed by the Legislative Assembly of the Union 

territory unless the Administrator has recommended to that Assembly the consideration of the Bill. 

 

                                                           
1. Subs. by Act 18 of 1987, s. 65, for “a Union territory” (w.e.f. 30-5-1987).    

2. Subs. by Act 38 of 2001, s. 2, for clause (e) (w.e.f. 10-5-2006). 



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