Article 119

Article 119 of the Constitution of India provides a specific legal framework for the regulation of parliamentary procedures concerning financial business. It ensures that discussions, deliberations, and decisions relating to the country’s financial matters are conducted efficiently and without procedural delays. This article upholds the constitutional principle that financial legislation must receive priority in Parliament, reflecting the importance of timely budgetary approval and fiscal governance in a parliamentary democracy.

Constitutional Context and Objective

Article 119 is a continuation of the provisions contained in Articles 110 to 118, which collectively define the procedures for financial legislation in India. While Article 118 empowers each House of Parliament to make its own procedural rules, Article 119 provides that Parliament may make laws to regulate the procedure and conduct of business in relation to financial matters, thereby ensuring uniformity, efficiency, and coordination between both Houses when dealing with fiscal issues.
The main objective of this article is to streamline financial decision-making and to guarantee that essential fiscal measures, such as the Annual Financial Statement (Union Budget), Appropriation Bills, and Finance Bills, are passed in a timely manner, preventing disruption in the government’s financial operations.

Key Provisions of Article 119

Article 119 empowers Parliament itself to regulate, by law, the procedure and conduct of business in both Houses in relation to financial matters. The essential features of this provision are:

• It applies specifically to financial business, including taxation, expenditure, and appropriation of public funds.
• It enables Parliament to make statutory provisions governing the timeline, manner, and order of financial discussions and voting.
• It allows for uniform rules and procedures across both Houses of Parliament for handling budgetary and financial legislation.

Hierarchy Between Article 118 and Article 119

Article 119 establishes a hierarchical relationship between general parliamentary rules (made under Article 118) and statutory laws enacted under Article 119.

• While Article 118(1) allows each House to make its own procedural rules, Article 119 explicitly provides that laws made under it will prevail in case of any conflict between the two.
• This means that if a rule framed under Article 118 contradicts a law enacted under Article 119, the provisions of the latter will take precedence.
• The arrangement ensures that financial business is not delayed or obstructed by procedural disagreements between the Lok Sabha and Rajya Sabha.

Definition of Financial Business

The term “financial business” under Article 119 encompasses all legislative matters that deal with public finance and expenditure, including:

• Taxation measures, such as the imposition, abolition, alteration, or regulation of taxes.
• Government borrowing and guarantees, including provisions for public debt.
• Appropriation of funds from the Consolidated Fund of India.
• Expenditure approvals for government departments and services.
• Consideration of Finance Bills, Appropriation Bills, and Supplementary or Excess Grants.

Practical Operation and Parliamentary Application

In practical terms, Article 119 ensures that budgetary procedures and financial legislation proceed smoothly and efficiently within Parliament. Its implications can be seen in several key areas:

• It provides the statutory basis for prioritising the Union Budget and other financial Bills in the legislative calendar.
• It allows the government to secure timely approval for expenditure and taxation measures to avoid fiscal paralysis.
• It helps to coordinate financial business between the two Houses, especially when both must deliberate on Finance Bills or Appropriation Bills.
• It reduces procedural disputes that could otherwise delay the passage of crucial budgetary measures.

Relationship with Other Constitutional Provisions

Article 119 is closely interlinked with other constitutional articles that collectively shape India’s financial governance framework:

• Article 110: Defines Money Bills and their special legislative procedure.
• Article 112: Requires the President to present the Annual Financial Statement (Union Budget) before Parliament.
• Article 113: Deals with Demands for Grants and parliamentary control over expenditure.
• Article 114: Regulates the passage of Appropriation Bills for authorising withdrawals from the Consolidated Fund.
• Article 118: Grants each House power to make its own rules for the conduct of business.

Judicial Interpretations

There have been no direct Supreme Court judgments exclusively interpreting Article 119. However, its spirit and purpose have been acknowledged in broader judicial discussions concerning parliamentary procedure and financial legislation.
In cases such as Keshavananda Bharati v. State of Kerala (1973) and Minerva Mills Ltd. v. Union of India (1980), the Supreme Court affirmed that parliamentary control over finance is a part of the basic structure of the Constitution. These decisions reinforce the significance of financial procedure as an essential element of India’s democratic framework.

Significance of Article 119

Article 119 serves as an essential constitutional mechanism for maintaining fiscal discipline, legislative order, and governmental stability. Its key functions and significance include:

• Ensuring priority handling of financial business to prevent delays in budgetary implementation.
• Providing statutory clarity for the regulation of financial procedures in Parliament.
• Establishing legal superiority over internal parliamentary rules to avoid procedural conflicts.
• Facilitating cooperation and uniformity between the Lok Sabha and Rajya Sabha in financial matters.
• Strengthening the accountability of the executive to the legislature by ensuring timely scrutiny and approval of fiscal proposals.

Practical Examples and Legislative Relevance

The operation of Article 119 is evident in the annual Union Budget process, where Parliament ensures that:

• Finance Bills (dealing with taxation) and Appropriation Bills (authorising expenditure) are debated and passed in a structured and timely manner.
• In cases where there is an overlap or procedural uncertainty between the Houses, the laws made under Article 119 guide the legislative process, ensuring the uninterrupted functioning of the government.
• Parliament may, through legislation, regulate or prioritise certain categories of financial business, ensuring consistency in decision-making.

Constitutional and Democratic Importance

Article 119 embodies a fundamental principle of parliamentary democracy and fiscal responsibility — that financial business must be conducted with efficiency, priority, and legality. By granting Parliament the authority to make laws that regulate its own procedures in financial matters, it ensures that:

• Public funds are managed responsibly and transparently.
• The executive is held accountable for every financial proposal.
• The nation’s finances are governed according to constitutional and democratic norms.