Which of the following expenditures are listed as the expenditure 'charged' upon the Consolidated Fund of India?

Question

Which of the following expenditures are listed as the expenditure 'charged' upon the Consolidated Fund of India?

i. Salaries and allowances of the Speaker of the Lok Sabha

ii. Salaries and allowances of the Chairman of the Rajya Sabha

iii. Salaries, allowances and pensions of the Judges of the Supreme Court and High Courts.

iv. Salaries, allowances and pensions of the Chief Election Commissioner.

Select the correct answer using the code given below:

1. A. i and ii only (Correct answer)
2. B. ii and iii only
3. C. i, ii and iii only
4. D. i, ii, iii and iv

Correct Answer

Option A — i and ii only

Detailed Solution & Explanation

The correct answer is i and ii only.

Key Points

• Article 112(3) lists what is charged on the Consolidated Fund of India. Testing each item:
• Statement i is correct. The salaries and allowances of the Speaker and Deputy Speaker of the Lok Sabha are charged.
• Statement ii is correct. So are those of the Chairman and Deputy Chairman of the Rajya Sabha.
• Statement iii is incorrect as worded. Only the salaries, allowances and pensions of Supreme Court judges and the pensions of High Court judges are charged on the Consolidated Fund of India. The salaries and allowances of High Court judges are charged on the Consolidated Fund of the State concerned. Lumping the two courts together is what makes the statement wrong.
• Statement iv is incorrect. The Comptroller and Auditor General's salary, allowances and pension are charged — the Chief Election Commissioner is not named in Article 112(3).

Additional Information

• The full list of charged expenditure under Article 112(3):
  • Emoluments and allowances of the President and other expenditure relating to the office
  • Salaries and allowances of the Chairman and Deputy Chairman of the Rajya Sabha, and the Speaker and Deputy Speaker of the Lok Sabha
  • Debt charges for which the Government of India is liable, including interest, sinking fund charges and redemption charges
  • Salaries, allowances and pensions of the Judges of the Supreme Court, and pensions of the Judges of the High Courts
  • Salary, allowances and pension of the Comptroller and Auditor General of India
  • Sums required to satisfy any judgment, decree or award of any court or arbitral tribunal
  • Any other expenditure declared by Parliament to be so charged
• Why it matters: charged expenditure is non-votable. It can be discussed in Parliament but not voted upon, which insulates these offices from the political pressure of an annual vote on their pay. All other expenditure is *made* from the Consolidated Fund and must be voted through Demands for Grants.
• The three funds: the Consolidated Fund of India (Article 266(1)) holds all revenues, loans raised and receipts from repayment of loans; the Public Account (Article 266(2)) holds money where government acts as a banker, such as provident funds and small savings, and needs no parliamentary appropriation; the Contingency Fund (Article 267) is at the disposal of the President for unforeseen expenditure, held with a corpus of ₹30,000 crore, and is recouped from the Consolidated Fund afterwards.
• The corresponding provision for the states is Article 202(3), which similarly charges the Governor's emoluments, the Speaker's and Chairman's salaries, debt charges, High Court judges' salaries and allowances, and court decrees on the Consolidated Fund of the State.