Section 20 in The Government of National Capital Territory of Delhi Act, 1991

Title: Exemption of property of the Union form taxation

Description: The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or under any law made by the Legislative Assembly or by or under any other law in force in the Capital: Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within the Capital from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in the Capital.

Title: Restrictions on laws passed by Legislative Assembly with respect to certain matters

Description: (1) The provisions of article 286, article 287 and article 288 shall apply in relation to any law passed by the Legislative Assembly with respect to any of the matters referred to in those articles as they apply in relation to any law passed by the Legislature of a State with respect to those matters. (2) The provisions of article 304 shall, with the necessary modifications, apply in relation to any law passed by the Legislative Assembly with respect to any of the matters referred to in that article as they apply in relation to any law passed by the Legislature of a State with respect to those matters. 1[(3) The expression "Government" referred to in any law to be made by the Legislative Assembly shall mean the Lieutenant Governor.] passed by the Legislative Assembly with respect to any of the matters referred to in those articles as they apply in relation to any law passed by the Legislature of a State with respect to those matters. (2) The provisions of article 304 shall, with the necessary modifications, apply in relation to any law passed by the Legislative Assembly with respect to any of the matters referred to in that article as they apply in relation to any law passed by the Legislature of a State with respect to those matters. 1[(3) The expression "Government" referred to in any law to be made by the Legislative Assembly shall mean the Lieutenant Governor.] 1. Ins. by Act 15 of 2021, s. 2 (w.e.f. 27-4-2021).

Title: Special provisions as to financial Bills.

Description: (1) A Bill or amendment shall not be introduced into, or moved in, the Legislative Assembly except on the recommendation of the Lieutenant Governor, if such Bill or amendment makes provision for any of the following matters, namely:— (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of the Capital; (c) the appropriation of moneys out of the Consolidated Fund of the Capital; (d) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of the Capital or the increasing of the amount of any such expenditure; 1[e) the receipt of money on account of the Consolidated Fund of the Capital or the Public Account of the Capital or the custody or issue of such money or the audit of the accounts of the Capital:] Provided that no recommendation shall be required under this sub-section 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 the Capital shall not be passed by the Legislative Assembly unless the Lieutenant Governor has recommended to that Assembly the consideration of the Bill. 1. Subs. by Act 38 of 2001, s. 6, for clause (e) (w.e.f.10-5-2006).

Title: Procedure as to lapsing of Bills

Description: (1) A Bill pending in the Legislative Assembly shall not lapse by reason of the prorogation of the Assembly. (2) A Bill which is pending in the Legislative Assembly shall lapse on a dissolution of the Assembly.

Title: Assent to Bills

Description: When a Bill has been passed by the Legislative Assembly, it shall be presented to the Lieutenant Governor and the Lieutenant Governor shall declare either that he assents to the Bill or that he withholds assent therefrom or that he reserves the Bill for the consideration of the President: Provided that the Lieutenant Governor may, as soon as possible after the presentation of the Bill to him for assent, return the Bill if it is not a Money Bill together with a message requesting that the Assembly will consider the Bill or any specified provisions thereof, and, in particular, will consider the desirability of introducing any such amendments as he may recommend in his message and, when a Bill is so returned, the Assembly will reconsider the Bill accordingly, and if the Bill is passed again with or without amendment and presented to the Lieutenant Governor for assent, the Lieutenant Governor shall declare either that he assents to the Bill or that he reserves the Bill for the consideration of the President: Provided further that the Lieutenant Governor shall not assent to, but shall reserve for the consideration of the President, any Bill which,-- (a) in the opinion of the Lieutenant Governor would, if it became law, so derogate from the powers of the High Court as to endanger the position which that Court is, by the Constitution, designed to fill; or (b) the President may, by order, direct to be reserved for his consideration; or (c) relates to matters referred to in sub-section (5) of section 7 or section 19 or section 34 or sub-section (3) of 1[section 43; or] 2[(d) incidentally covers any of the matters which falls outside the purview of the powers conferred on the Legislative Assembly.] Explanation.--For the purposes of this section and section 25, a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the matters specified in sub-section (1) of section 22 or any matter incidental to any of those matters and, in either case, there is endorsed thereon the certificate of the Speaker of the Legislative Assembly signed by him that it is a Money Bill. 1. Subs. by Act 15 of 2021, s. 3, for "section 43" (w.e.f. 27-4-2021). 2. Ins. by s. 3, ibid. (w.e.f. 27-4-2021).

CHAPTER 2 LEGISLATIVE ASSEMBLY