 annexure extract fromthe constitution of indiaspecial provisions as to financial bills 117 (1) abill or amendment making provision for any of the matters specified in subclauses (a) to (f) of clause (1) of article 110 shall not be introduced or moved except on the recommendation of the president and a bill making such provision shall not be introduced in the council of states: provided that no recommendation shall be required under this clause for the moving of an amendment making provision for the reduction or abolition of any tax (2) a bill or amendment shall not be deemed to make provision for any of the matters aforesaid by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes (3) a bill which, if enacted and brought into operation, would involve expenditure from the consolidated fund of india, shall not be passed by either house of parliament unless the president has recommended to that house the consideration of the bill        207 (1) a bill or amendemnt making provision for any of the matters specified in sub- special provisions as to financial bills clauses (a) to (f) of clause (1) of article 199 shall not be introduced or moved except on the recommendation of the governor, and a bill making such provision shall not be introduced ina legislative council: provided that no recommendation shall be required under this clause for the moving of anamendment making provision for the reduction or abolition of any tax (2) a bill or amendment shall not be deemed to make provision for any of the matters aforesaid by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes (3) abill which, if enacted and brought into operation, would involve expenditure from the consolidated fund of india, shall not be passed by a house of legislature of the state unless the governor has recommended to that house the consideration of the bill        274 (1) no bill or amendment which imposes or varies any tax or duty in which states are interested, or which varies the meaning of the expression "agricultural income" as defined for the purposes of the enactments relating to indian income-tax, or which affects the principles on which under any of the foregoing provisions of this chapter moneys are or may prior recommendation of president required to bills affecting taxation in which states are interested be distributable to states, or which imposes any such surcharge for the_purposes of the union as is mentioned in the foregoing provisions of this chapter, shall be introduced or moved in either house of parliament except on the recommendation of the president (2) in this article, the expression "tax or duty in which states are interested" means— (a) a tax or duty the whole or part of the net proceeds whereof are assigned to any state; or (b) a tax or duty by reference to the net proceeds whereof sums are for the time being payable out of the consolidated fund of india to any state    i    < 