Article 81 What counts as a Money Bill
Money Bills
Money Bills cannot be returned by the President for reconsideration under Article 80, so the classification affects how quickly tax and finance measures become law. The Speaker's certificate settles any argument.
The government prepares a Bill changing tax rates and authorising borrowing. If it deals only with matters listed in Article 81(1), such as imposing or altering taxes or the government's financial obligations, it is a Money Bill.
The Money Bill is introduced on the President's recommendation under Article 82 and debated and passed in the usual way. Amendments reducing or abolishing a tax may be moved without a recommendation. The Finance Bill passed with the budget is the usual example.
When the Bill is presented to the President, it carries a certificate signed by the Speaker stating that it is a Money Bill. Under clause (3), that certificate is conclusive for all purposes and cannot be questioned in any court.
Because it is a Money Bill, the President cannot send it back for reconsideration under Article 80(3). The President assents, or is deemed to assent after 15 days, so the finance measure takes effect on time.
In plain English
How Article 81 works
Article 81 defines a "Money Bill". It is a Bill containing only provisions about taxes, government borrowing and guarantees, the Consolidated Fund, charges on that Fund, receipts into public accounts and their audit, and incidental matters. A Bill is not a Money Bill just because it imposes fines, licence fees or charges for services, or deals with local taxes. When a Money Bill goes to the President, the Speaker must certify that it is a Money Bill. That certificate is conclusive and cannot be challenged in court.
In practice
The annual Finance Bill, which carries the budget's tax changes, is the most important Money Bill and is passed each June with the budget. Because the Speaker's certificate is conclusive, courts do not review whether a Bill was properly classified. During the period without Parliament from August 2024 to March 2026, finance measures were made by Ordinance under Article 93 instead.
The text
What Article 81 says
81. (1) In this Part “Money Bill” means a Bill containing only provisions dealing with all or any of the following matters –
(a) the imposition, regulation, alteration, remission or repeal of any tax;
(b) the borrowing of money or the giving of any guarantee by the Government, or the amendment of any law relating to the financial obligations of the Government;
(c) the custody of the Consolidated Fund, the payment of money into, or the issue or appropriation of moneys from, that Fund;
(d) the imposition of a charge upon the Consolidated Fund or the alteration or abolition of any such charge;
(e) the receipt of moneys on account of the Consolidated Fund or the Public Account of the Republic, or the custody or issue of such moneys, or the audit of the accounts of the Government;
(f) any subordinate matter incidental to any of the matters specified in the foregoing sub clauses.
...
(3) Every Money Bill shall, when it is presented to the President for his assent, bear a certificate under the hand of the Speaker that it is a Money Bill, and such certificate shall be conclusive for all purposes and shall not be questioned in any court.
Key clauses shown. Omitted text is marked with an ellipsis; read the full text on the official site.
English text as published on the official Laws of Bangladesh website. Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 81: frequently asked questions
What is a Money Bill in Bangladesh?
A Bill containing only provisions on matters listed in Article 81(1), such as imposing or changing taxes, government borrowing and guarantees, the Consolidated Fund and its charges, and receipt and audit of public money, plus incidental matters.
Who decides if a Bill is a Money Bill?
The Speaker. Under Article 81(3), every Money Bill presented for assent bears the Speaker's certificate that it is a Money Bill, and that certificate is conclusive for all purposes and cannot be questioned in any court.
Sources
This guide explains the Constitution for general understanding. It is not legal advice. Constitutional reform proposals under discussion in 2026 are described as proposals until enacted.
Constitutional and writ practice
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