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Q60·GS Paper 1 · Prelims 2015

Union Budget and Government Finance

PolityFinancial Administration and Budget ProcessStatement-basedMediumStatic

Question

With reference to the Union Government, consider the following statements:

1The Department of Revenue is responsible for the preparation of Union Budget that is presented to the Parliament.
2No amount can be withdrawn from the Consolidated Fund of India without the authorization from the Parliament of India.
3All the disbursements made from Public Account also need the authorization from the Parliament of India.

Which of the statements given above is/are correct?

  1. 1.

    The Department of Revenue is responsible for the preparation of Union Budget that is presented to the Parliament.

  2. 2.

    No amount can be withdrawn from the Consolidated Fund of India without the authorization from the Parliament of India.

  3. 3.

    All the disbursements made from Public Account also need the authorization from the Parliament of India.

Options

a

1 and 2 only

b

2 and 3 only

c

2 only

Answer
d

1, 2 and 3

Explanation

Statement 1 is incorrect—the Department of Economic Affairs (not Department of Revenue) is primarily responsible for budget preparation. The Department of Revenue handles tax collection and related matters. Statement 2 is correct—the Consolidated Fund of India is the main government fund, and no amount can be withdrawn from it without parliamentary authorization, as mandated by Article 267 of the Constitution. Statement 3 is incorrect—the Public Account contains funds that are received by the government for specific purposes (like provident fund deposits, security deposits, etc.). These are held in trust and disbursements from the Public Account do not require parliamentary authorization for each individual transaction; they are managed according to established procedures. Only statement 2 is correct. > Consolidated Fund withdrawals require parliament approval; Public Account disbursements do not. Answer: c.

Question details

Year

2015

Paper

GS Paper 1

Question

Q60

Subject

Polity

Sub-topic

Financial Administration and Budget Process

Type

Statement-based

Difficulty

Medium

Nature

Static

Source hint

NCERT Polity - Financial Administration

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