Which one among the following expenditures shall not be charged on the

Which one among the following expenditures shall not be charged on the Consolidated Fund of India ?

The emoluments and allowances of the President and other expenditure relating to his office

Debt charges for which the Government of India is liable including interests, sinking fund charges and redemption charges

Any sum required to satisfy any judgment, decree or award of any court or arbitral tribunal

The sum required to meet expenditure incurred in natural calamities

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This question was previously asked in

UPSC CAPF – 2010

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The sum required to meet expenditure incurred in natural calamities shall not be charged on the Consolidated Fund of India.

Expenditure charged upon the Consolidated Fund of India refers to expenses that are not subject to the annual vote of Parliament, although they can be discussed. Article 112(3) of the Constitution of India lists specific expenditures that are charged upon the Consolidated Fund. These include the emoluments and allowances of the President, Speaker and Deputy Speaker of Lok Sabha, Chairman and Deputy Chairman of Rajya Sabha, Judges of the Supreme Court and High Courts, the Comptroller and Auditor-General, debt charges of the Government of India, sums required to satisfy court judgments or arbitral awards, etc. Expenditure related to natural calamities is typically voted expenditure, meaning it requires parliamentary approval through the budgetary process (demand for grants), even though the funds are drawn from the Consolidated Fund.

Charged expenditures are considered mandatory and are intended to ensure the financial independence of key constitutional offices and meet essential financial obligations like debt repayment. Voted expenditures constitute the bulk of government spending and are subject to parliamentary scrutiny and approval through the appropriation bill. Funds for disaster relief are typically provisioned under specific heads and require parliamentary vote.

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