UPSC Prelims 2011 · Question 84 of 100
UPSC Prelims 2011 question on Vote on Account Interim Budget
- ExamUPSC CSE
- Year2011
- PaperGeneral Studies Paper I
- SubjectPolity
- TopicParliament
- DifficultyMedium
- TypeStatement
What is the difference between “vote-on-account” and “interim budget”?
1. The provision of a “vote-on-account” is used by a regular Government, while an “interim budget” is a provision used by a caretaker Government.
2. A “vote-on-account” only deals with the expenditure in Government’s budget, while an “interim budget” includes both expenditure and receipts.
Which of the statements given above is/are correct?
Show answer
Answer: B. 2 only
Verdict
Correct Answer: 2 only
Only statement 2 is correct because vote-on-account is limited to expenditure, while interim budget covers both receipts and expenditure.
Analysis
Vote-on-account and interim budget are both used when the government needs parliamentary approval for spending during a transition period. However, they differ in scope.
Statement by statement
1. Vote-on-account is used by regular government, while interim budget is used by caretaker government — Incorrect
This is not a constitutional rule.
Both can be presented by an incumbent government. By convention, an outgoing government before elections usually presents an interim budget instead of a full budget.
2. Vote-on-account deals only with expenditure, while interim budget includes both expenditure and receipts — Correct
Vote-on-account only seeks approval to withdraw money from the Consolidated Fund of India for essential expenditure for a short period.
An interim budget is broader and includes both expenditure and receipts, like a temporary version of the full budget.
Extra UPSC info
* Vote-on-account is provided under Article 116 of the Constitution.
* Interim budget is based on convention, not a specific constitutional article.
* Vote-on-account usually covers expenditure for about two months.
* Vote-on-account cannot change tax rates.
* Interim budget can technically propose tax changes, though major changes are usually avoided before elections.
* Vote-on-account is generally passed without detailed discussion.