Passing of Appropriation and Finance Bill

The next stage in the budgetary process is the passage of the Annual Appropriation Bills. All the demands voted by the Legislature and the expenditure charged on the Consolidated Fund of India are put together and incorporated in a Bill called the Annual Appropriation Bill [Art. 114(i)]. However, the amount shown in the Appropriation Bill(…)

Budgetary Process in India

The budgetary process in any country involves 5 different operations viz. – Formulation of the Budget by the executive. Enactment of the budget i. e. its approval by the legislature in the form of finance bills and appropriation bills; Execution of the budget i. e. enforcement of the finance and appropriation bills; Accounting and Auditing(…)

Planning, Programming, Budgeting System

The Performance Budgeting neglects one important issue. It does not prescribe as to how the funds should be allocated among various programmes and which of these programmes are more important as compared to other programmes in the budget. The technique of Planning – Programming – Budgeting, originally developed by the Rand Corporation in Santa Monica,(…)


Zero Based Budgeting was developed by Peter A. Phyrr in the Multinational T-x Texas Instruments. Later on, it was Jimmy Carter who adopted it for the first time in Government. This technique of budgeting is called (so) because here the budget-making starts from zero as a base instead of treating the current year’s budget as(…)

Performance Budgeting

The Performance Budget originated in the Naval Organisation of USA, during and after the Second World War. Hoover Commission strongly recommended to the Government for its adoption in the Federal Budget too, which was accepted by the Government. Hoover Commission gave the definition of performance budgeting in the following words — “The Performance Budget is(…)


(a) Direct Action Day (August 16, 1946) The Muslim League now took a course of action which had no parallel in the recorded history of India. The Direction Action Day, fixed for August 16, was an invitation to the worst communal holocaust. On August 16 and the days following it bands of Muslim rowdies went(…)


The Cabinet Mission, composed of three British Cabinet Minister-Sir Pethick Lawrence, the Secretary of State for India, Sir Stafford Cripps, President of the Board of Trade and A. V. Alexander, First Lord of the Admiralty—arrived in New Delhi on March 24, 1946. Sir Pethick Lawrence, while announcing the appointment of the Mission had made it(…)

Organisation and Methods

Organisation and Methods (or O&M as it is commonly called) is “a specialised service of investigation analysis and advice to administration aimed at improving the efficiency and effectiveness of the organisation which employs it”. Organisation and methods has also been defined as “the systematic application of common sense to business problems. Its results are beneficial(…)

Conceptualisation and Planning of Public Policy

Policy is primarily a purposive course of action. Without action it is mere a wish. The policy making process does not end when a policy is approved or launched. It is a continuous process. Anderson mentioned “Policy is being as it is being administered and administered as it is being made”. Thus policy cycle approach(…)

Royal Indian Navy MUTINY

Indian soldier and sailers of the Royal Indian Navy (RIN) nicnamed as the Ratings’, rose in rebellion on February 18, 1948, when Ratings in the Signal School training establishment ‘Talwar’ went on hunger strike to protest ‘against the untold hardships regarding pay and food, racial discrimination and against their commander’s derogatory reference to their national(…)