RAS question
Vote on Account allows the government to:
Correct answer: (C) Withdraw funds for a limited period before the budget is passed.
A Vote on Account allows the government to withdraw funds for a limited part of a new financial year before the full Budget is passed.
Explanation
A Vote on Account under Article 116 is an advance grant for estimated expenditure during part of a financial year, used when the full Budget process has not yet been completed. The cited Legislative Department report explains that Budget presentation, discussion and voting on Demands for Grants take time, so the Lok Sabha is empowered to make a grant in advance pending completion of the Article 113 procedure. Its purpose is practical: to keep the government functioning until the final supply is voted. In ordinary budget practice, it is usually taken for two months, covering April-May, so it is temporary spending authority, not approval of the full Budget.
Why the other options are wrong
- (A) A Vote on Account does not pass the full Budget; it only gives advance spending authority while the normal discussion and voting process continues.
- (B) It is not a device for collecting new taxes, because taxation requires separate approval rather than a temporary expenditure grant.
- (D) Foreign borrowing is outside the purpose of a Vote on Account, which concerns interim withdrawal of funds for government expenditure.
Concept
This tests the constitutional procedure for Budget authorisation, especially Articles 113-116 and the difference between full supply and interim supply. It recurs in RAS because candidates must distinguish fiscal instruments that sound similar but serve different constitutional purposes.