Chapter XVI


Procedure in
Financial Matters


134.    Budget.– (1) The Budget shall be presented to the Assembly on such day and at such time as the Governor may appoint.


            (2)        No demand for grant shall be made except on the recommendation of the Government.




135.    Demands for grants.– (1) A separate demand shall be made in respect of the grant proposed for each Department:


            Provided that the Government may cause to be included in one demand, grants proposed for two or more Departments or a demand to be made in respect of expenditure which cannot readily be classified under a particular Department.


            (2)        Each demand shall contain a statement of the total grant proposed and a statement of the detailed estimate under each grant divided into items.




136.    Presentation of the Budget.– (1) The Budget shall be presented by the Finance Minister or, in his absence, by a Minister acting on his behalf.


            (2)        The only proceeding on the day on which the Budget is presented shall be the speech of the Finance Minister or a Minister acting on his behalf and the introduction of the Finance Bill, if any.


            (3)        There shall be no discussion on the Budget on the day on which it is presented to the Assembly.


            (4)        The Budget shall not be referred to a Standing Committee or to a Select Committee and no other motion shall be made with reference to it except as provided in the rules contained in this Chapter.




137.    Stages of the Budget.– The Budget shall be dealt with by the Assembly in the following stages –


           (a)   general discussion on the Budget as a whole, including discussion on expenditure charged upon the Provincial Consolidated Fund; and


           (b)   discussion and voting on demands for grants (in respect of expenditure other than charged expenditure), including voting on motions for reduction, if any.




138.    Allotment of days.– (1) Subject to the provisions of sub-rules (2) and (3), the Speaker shall allot days for different stages of the Budget referred to in rule 137.


            (2)        At least two days shall elapse between the day the Budget is presented and the first day allotted by the Speaker for the general discussion of the Budget.


            (3)        Not less than four days shall be allotted by the Speaker for the general discussion of the Budget.




139.    General discussion.– (1) On the days allotted for general discussion on the Budget, the Assembly may discuss the Budget as a whole or any question of principle involved therein, but no motion shall be moved at that stage, nor shall the Budget be submitted to the vote of the Assembly.


            (2)        The Finance Minister or a Minister acting on his behalf shall have a right of reply at the end of the discussion.


            (3)        The Speaker may prescribe a time-limit for speeches.




140.    Cut motions.– A member may move a cut motion to reduce the amount of a demand in any of the following ways–


           (a)   “That the amount of the demand be reduced to Re.1.00” representing disapproval of the policy underlying the demand. Such a motion shall be known as “Disapproval of Policy Cut”. A member giving notice of such a motion shall indicate in precise terms the particulars of the policy which he proposes to discuss. The discussion shall be confined to the specific point or points mentioned in the notice and it shall be open to members to advocate an alternative policy.


           (b)   “That the amount of the demand be reduced by a specified amount” representing the economy that can be effected. Such specified amount may be either a lump sum reduction in the demand or omission or reduction of an item in the demand. The motion shall be known as “Economy Cut”. The notice shall indicate briefly and precisely the particular matter on which discussion is sought to be raised and speeches shall be confined to the discussion as to how economy can be effected.


           (c)   “That the amount of the demand be reduced by Rs.100.00” in order to ventilate a specific grievance which is within the sphere of the responsibility of the Government. Such a motion shall be known as “Token Cut” and the discussion thereon shall be confined to the particular grievance specified in the motion.




141.    Notice of cut motions.– If notice of a motion for reduction in any grant has not been given two clear days before the day on which the demand is taken up for consideration, a member may object to the moving of the motion and the objection shall prevail unless the Speaker suspends this rule and allows the motion to be made.




142.    Conditions for admissibility of cut motions.– In order that a notice of motion for reduction of the amount of demand may be admissible, it shall satisfy the following conditions; namely–


         (a)   it shall relate to one demand only;


         (b)   it shall not seek to increase a grant or alter the destination of a grant;


         (c)   it shall not relate to expenditure charged on the Provincial Consolidated Fund;


         (d)   it shall be clearly expressed and shall not contain arguments, inferences, ironical expressions, imputations, epithets or defamatory statements;


         (e)   it shall be confined to one specific matter which shall be stated in precise terms;


         (f)   it shall not reflect on the character or conduct of any person whose conduct can only be challenged on a substantive motion;


         (g)   it shall not make suggestions for the amendment or repeal of any existing law;


         (h)   it shall not refer to a matter which is not primarily the concern of the Government;


          (i)   it shall not relate to a matter which is under adjudication by a court of law having jurisdiction in any part of Pakistan;


          (j)   it shall not raise a question of privilege;


         (k)   it shall not revive discussion on a matter which has been discussed in the same session and on which a decision has been taken;


          (l)   it shall not anticipate a matter which has been previously appointed for consideration in the same session; nor shall it relate to a trifling matter; and


        (m)   it shall not relate to any matter which is pending before any court or other authority performing judicial or quasi-judicial functions:


                 Provided that the Speaker may, in his discretion, allow such matter being raised in the Assembly as is concerned with the procedure or subject or stage of enquiry if he is satisfied that it is not likely to prejudice the consideration of the matter by such court or authority.




143.    Admissibility of cut motions.– The Speaker shall decide whether a cut motion is admissible under these rules and may disallow any cut motion when, in his opinion, it is an abuse of the right of moving cut motions or is calculated to obstruct or prejudicially affect the procedure of the Assembly or is in contravention of these rules.




144.    Voting on demands for grants.– (1) Each demand for grant referred to in clause (b) of rule 137 shall be discussed separately.


            (2)        When notices of several cut-motions relating to the same demand are given, the motions shall be discussed in the order in which the heads to which they relate appear in the Budget.


            (3)        Subject to sub-rule (4), before a question is put in respect of a demand for grant, all cut-motions in respect of that demand shall be discussed and voted upon.


            (4)        On the last day of the days allotted under rule 138 for stage (ii) mentioned in rule 137 at the time when the sitting is to terminate, the Speaker shall forthwith put every question necessary to dispose of all the outstanding matters in connection with the demands for grants.




145.    Cut motions in respect of expenditure.– If a motion for reduction in respect of any expenditure is adopted by the Assembly, the [1][Secretary General] shall inform the Government in writing of the fact of the reduction.




146.    Vote on Account.– (1) A motion for vote on account shall state the total sum required to be voted and the various amounts needed for each Department or item of expenditure which compose that sum shall be stated in a schedule appended to the motion.


            (2)        Amendment may be moved for the reduction of the whole demand for grant or for the reduction or omission of the items of which the demand is composed.


            (3)        Discussion of a general character may be allowed on the motion or any amendments moved thereto but the details of the grant shall not be discussed further than is necessary to develop the general points.


            (4)        In other respects, a motion for vote on account shall be dealt with in the same way as if it were a demand for grant.


            (5)        The schedule referred to in sub-rule (1) shall also separately specify the several sums required to meet the expenditure charged on the Provincial Consolidated Fund.




147.    Supplementary Budget.– (1) The procedure for dealing with supplementary estimates of expenditure and excess demands shall, as far as possible, be the same as prescribed for the budget, except that if, on a demand for a supplementary grant, funds to meet the proposed expenditure on a new purpose are available by re-appropriation, a demand for the grant of a token sum may be submitted to the vote of the Assembly and if the Assembly assents to the demand, funds may be made available.


            (2)        Not more than two days shall be allotted for general discussion of the Supplementary Budget.


[1]Substituted for the word “Secretary” vide Notification No.PAP/Legis-1(37)/2024/34; published in the Punjab Gazette (Extraordinary), dated 16 April 2024; pp 4135-36.