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Constitution of the People’s Republic of Bangladesh
(b) the borrowing of money or the giving of any guarantee by the Government, or the amendment of any
law relating to the financial obligations of the Government;
(c) the custody of the Consolidated Fund, the payment of money into, or the issue or appropriation of
moneys from, that Fund;
(d) the imposition of a charge upon the Consolidated Fund or the alteration or abolition of any such charge;
(e) the receipt of moneys on account of the Consolidated Fund or the Public Account of the Republic, or the
custody or issue of such moneys, or the audit of the accounts of the Government;
(f) any subordinate matter incidental to any of the matters specified in the foregoing sub clauses.
(2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition or
alteration of any fine or other pecuniary penalty, or for the levy or payment of a licence fee or a fee or
charge for any service rendered, or by reason only that it provides for the imposition, regulation, alteration,
remission or repeal of any tax by a local authority or body for local purposes.
(3) Every Money Bill shall, when it is presented to the President for his assent, bear a certificate under the
hand of the Speaker that it is a Money Bill, and such certificate shall be conclusive for all purposes and shall
not be questioned in any court.
Recommendation for
financial measures
82. No Money Bill, or any Bill which involves expenditure from public moneys, shall be introduced into
Parliament except on the recommendation of the President:
Provided that 55[ in any Mony Bill] no recommendation shall be required under this article for the moving of
an amendment making provision for the reduction or abolition of any tax.
No taxation except by or
under Act of Parliament
83. No tax shall be levied or collected except by or under the authority of an Act of Parliament.
84. (1) All revenues received by the Government, all loans raised by the Government, and all moneys
received by it in repayment of any loan, shall form part of one fund to be known as the Consolidated Fund.
(2) All other public moneys received by or on behalf of the Government shall be credited to the Public
Account of the Republic.
85. The custody of public moneys, their payment into and the withdrawal from the Consolidated Fund or, as
the case may be, the Public Account of the Republic, and matters connected with or ancillary to the matters
aforesaid, shall be regulated by Act of Parliament, and until provision in that behalf is so made, by rules
made by the President.
Consolidated Fund and the
Public Account of the
Republic
Regulation of Public moneys
Moneys payable to Public
Account of Republic
86. All moneys received by or deposited with –
(a) any person employed in the service of the Republic or in connection with the affairs of the Republic,
other than revenues or moneys which by virtue of clause (1) of article 84 shall form part of the Consolidated
Fund; or
(b) any court to the credit of any cause, matter, account or persons,
shall be paid into the Public Account of the Republic.
Annual financial statement
87. (1) There shall be laid before Parliament, in respect of each financial year, a statement of the estimated
receipts and expenditure of the Government for that year, in this Part referred to as the annual financial
statement.
(2) The annual financial statement shall show separately –
(a) the sums required to meet expenditure charged by or under this Constitution upon the Consolidated
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