Article 90 The Appropriation Act
Appropriation Act
Article 90 is the legal lock on the treasury. Without an Appropriation Act, or an authorised exception, the government cannot lawfully spend from the Consolidated Fund.
Parliament completes its vote on each ministry's demand for grants under Article 89. The government then introduces the Appropriation Bill, which lists the voted grants and the charged expenditure to be met from the Consolidated Fund.
Clause (2) bars any amendment that would change the amount or purpose of a grant, or the amount of charged expenditure. The Bill simply puts into law what Parliament has already decided on the demands.
Once the Bill becomes the Appropriation Act, ministries may draw money from the Consolidated Fund for the purposes and up to the amounts authorised. Any withdrawal without such authority breaches clause (3), and the Auditor-General can report it to Parliament.
In plain English
How Article 90 works
Article 90 says that once Parliament has voted the grants under Article 89, the government must introduce an Appropriation Bill. This Bill authorises taking money out of the Consolidated Fund to cover the voted grants and the charged spending, up to the amounts in the budget statement. No amendment may be moved to change the amount or purpose of any grant or charged sum. Most importantly, no money may be withdrawn from the Consolidated Fund except under an appropriation made by law under this article.
In practice
The Appropriation Act is passed at the end of each budget session in late June, together with the Finance Act. In 2025, with no Parliament, appropriation for 2025-26 was made by Ordinance under Article 93(3), which allows an Ordinance authorising expenditure while Parliament stands dissolved. As reported in March 2026, the cabinet approved converting the Specification Ordinances for the 2024-25 supplementary budget and the 2025-26 budget into Acts.
The text
What Article 90 says
90. (1) As soon as may be after the grants under article 89 have been made by Parliament there shall be introduced in Parliament a Bill to provide for appropriation out of the Consolidated Fund of all moneys required to meet–
(a) the grants so made by Parliament; and
(b) the expenditure charged on the Consolidated Fund but not exceeding in any case the amount shown in the annual financial statement laid before Parliament.
(2) No amendment shall be proposed in Parliament to any such Bill which has the effect of varying the amount of any grant so made or altering the purpose to which it is to be applied, or of varying the amount of any expenditure charged on the Consolidated Fund.
(3) Subject to the provisions of this Constitution no money shall be withdrawn from the Consolidated Fund except under appropriation made by law passed in accordance with the provisions of this article.
English text as published on the official Laws of Bangladesh website. The Bangla text is authoritative (Article 153). Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 90: frequently asked questions
What is the Appropriation Act in Bangladesh?
It is the law passed each year under Article 90 that authorises withdrawals from the Consolidated Fund to meet the grants voted by Parliament and the charged expenditure in the budget.
Can the government spend money without an Appropriation Act?
Generally no. Article 90(3) bars withdrawals from the Consolidated Fund except under appropriation made by law, subject to the Constitution. Exceptions include votes on account and orders under Article 92 and Ordinances under Article 93(3).
Sources
- Constitution of the People's Republic of Bangladesh, Article 90 (Laws of Bangladesh)
- Dhaka Tribune: Two ordinances to be enacted into law (budget ordinances, 17 March 2026)
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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