800 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
Now, the other matter which is covered by article 261 relates to the distribution of the revenue collected from Centrally levied excise duties. It is also clear from the article that we have passed that this matter shall be governed by the law made by Parliament. The President cannot do it himself. Therefore the words “shall put before Parliament a memorandum stating the action that has been taken” merely means this that the President shall say, as he is bound to say, that a Bill shall be introduced before Parliament to regularise or sanction the proceeds of the excise duties and the manner in which they are to be allocated. Consequently, if my Friend, Prof. Shibban Lai Saksena will read article 261 in relation to the other articles that we have passed, he will realise that so far as the distribution of the excise duties is concerned, the result will be the same as what he proposes to bring about by his amendment therefore I think that his amendment is quite unnecessary.
Mr. President : I will now put the amendments to the vote.
[Articles 261, as amended by Dr. Ambedkar’s amendment was adopted and added to the Constitution.]
ARTICLE 263
*The Honourable Dr. B. R. Ambedkar : Sir, I move:
“That for article 263 the following be substituted :—
‘263. (1) The custody of the Consolidated Fund of India, the payments of moneys into such Fund, the withdrawal of moneys therefrom and all other matters Custody of Consolidated connected with or ancillary to the matters Funds, the payment of aforesaid shall be regulated by law made by moneys into and withdrawal Parliament, and until provision in that behalf of moneys from such funds. is so made by Parliament, shall be regulated by rules made by the President.
(2) The custody of the Consolidated Fund of a State, the payments of
moneys into such Fund and the withdrawal of moneys therefrom, and
all other matters connected with or ancillary to the matters aforesaid
shall be regulated by law made by the Legislature of the State, and,
until provision in that behalf is so made by the Legislature of the State
shall be regulated by rules made by the Governor of the State.’ ”
I do not think any explanation is necessary.
Pandit Hirday Nath Kunzru : Mr. President, I move :
“That in the amendment just moved by Dr. Ambedkar, after the words ‘Consolidated Fund’, wherever they occur, the words ‘and the Contingency Fund’ be inserted ; and for the words ‘such Fund’, wherever they occur, the words ‘such Funds’ be substituted.”
- CAD, Vol. IX, dated 10th August 1949, p. 330.