The expenditure which is charged on the Consolidated Fund of India

According to Article 113 of the Constitution of India, the budget distinguishes between expenditure 'charged' upon the Consolidated Fund of India and expenditure 'made' from it [c1][c3]. Charged expenditure is non-votable, meaning it is not submitted to the vote of Parliament [c4][t1]. However, both Houses of Parliament are permitted to discuss these estimates [c4][t2]. This mechanism ensures that the salaries and allowances of high constitutional authorities, such as the President, Judges of the Supreme Court, and the Comptroller and Auditor-General, are safeguarded from political interference and legislative voting [c3][t1]. While the Lok Sabha votes on 'Demands for Grants' for other expenditures, charged items are presented separately in the Annual Financial Statement and do not require such approval [t1][t2]. Therefore, while these expenditures can be discussed, they are not put to a vote.

Sources

1. [1] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 23: Parliament > Charged Expenditure > p. 252
2. [2] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 23: Parliament > Charged Expenditure > p. 252
3. [3] Indian Economy, Vivek Singh (7th ed. 2023-24) > Chapter 4: Government Budgeting > Detailed Discussion (Discussion on Demand for Grants) > p. 149
4. [4] https://www.indiabudget.gov.in/budget_archive/ub2006-07/keybud/keybud2006.pdf