The Interim Budget Session of the 17th Lok Sabha commenced on 31 January 2024, with the Union Government presenting a Vote on Account to cover expenditure for the April to July 2024 period. As general elections were due in the first half of 2024, a full Budget was not presented; instead, the session focused on interim financial provisions and the passage of several significant legislative measures, with twelve bills cleared during the session.
Background
Under established constitutional convention, a government approaching the end of its term presents an interim budget or Vote on Account rather than a full Union Budget, leaving major policy and fiscal decisions to the incoming government. The 17th Lok Sabha, which had been constituted following the 2019 general elections, was in its final months before dissolution ahead of the 2024 general elections scheduled between April and June.
Despite the interim nature of the session, the Government utilised the legislative window to advance several bills that had been pending or were introduced afresh. The session was notable for the volume of legislative business transacted in a compressed timeframe, with multiple bills being introduced, debated, and passed across both Houses of Parliament.
Key Provisions
The session saw the following significant legislative developments:
Vote on Account (April-July 2024): The Government secured parliamentary approval for expenditure authorisation covering the interim period until a new government could present a full Budget. The Finance Minister outlined the fiscal trajectory while refraining from major tax or policy changes consistent with the interim convention.
Public Examinations (Prevention of Unfair Means) Bill, 2024: This bill introduced a dedicated statutory framework to criminalise unfair practices in public examinations, including question paper leaks, impersonation, and organised cheating networks. The bill prescribed stringent penalties including imprisonment and fines for offenders and intermediaries.
Water (Prevention and Control of Pollution) Amendment Bill, 2024: Amendments to the Water Act streamlined compliance and enforcement mechanisms, introducing provisions for decriminalisation of certain technical defaults while strengthening penalties for substantive pollution violations.
Jammu and Kashmir Local Bodies Laws Amendment Bill, 2024: This bill amended local governance laws applicable to the Union Territory of Jammu and Kashmir, aligning its municipal and panchayat frameworks with national standards following the reorganisation under the Jammu and Kashmir Reorganisation Act, 2019.
Additional bills: The remaining bills addressed various matters across sectors, contributing to a total of twelve bills passed during the session.
Implications for Practitioners
The legislative output of this interim session carries several practical consequences. The Public Examinations Bill introduces an entirely new category of criminal offences related to examination fraud, which will require criminal law practitioners to familiarise themselves with the specific definitions, penalties, and procedural provisions once the Act is notified. Given the widespread public concern over examination integrity following several high-profile paper leak incidents, enforcement activity under this legislation may be immediate and vigorous.
The amendments to water pollution law reflect a broader Government trend towards decriminalising minor regulatory defaults while retaining criminal liability for substantive violations. Environmental law practitioners should review the amended provisions to advise clients on the revised compliance framework.
For practitioners in Jammu and Kashmir, the local bodies amendment represents another step in the ongoing process of legal harmonisation following the 2019 reorganisation, and municipal law advice in the region will need to account for the updated statutory framework.