The recent 2G-controversy and the related debate over the role of the PAC as opposed to the JPC also raises a broader Issue regarding the general scrutiny of government finances by Parliament. Oversight of the government’s finances involves the scrutiny of the government’s financial proposals and policies. The Indian Constitution vests this power with the Parliament by providing that (a) taxes cannot be imposed or collected without the authority of law, and (b) expenditure cannot be incurred without the authorisation of the legislature. The Indian Parliament exercises financial oversight over the government budget in two stages: (1) at the time of presentation of the annual budget, and (2) reviewing the government’s budget implementation efforts through the year. The Parliament scrutinises the annual budget (a) on the floor of the House, and (b) by the departmentally related standing committees. Scrutiny on the floor of the House The main scrutiny of the budget in the Lok Sabha takes place through: (a) General discussion and voting: The general discussion on the Budget is held on a day subsequent to the presentation of the Budget by the Finance Minister. Discussion at this stage is confined to the general examination of the Budget and policies of taxation expressed during the budget speech. (b) Discussion on Demand for Grants: The general discussion is followed by a discussion on the Demand for Grants of different ministries. A certain number of days or hours are allocated for the discussion of all the demands. However, not all the demands are discussed within the allotted number of days. The remaining undiscussed demands are disposed of by the Speaker after the agreement of the House. This process is known as the ‘Guillotine’. Figure 1 shows the number of Demands discussed and guillotined over the last five years. It shows that nearly 90% of the Demands are not discussed every year. 
Some Important Budget Documents Annual Financial Statement – Statement of the estimated receipts and expenditure of the government. Demand for Grants –Expenditure required to be voted by the Lok Sabha. A separate Demand is required to be presented for each department of the government. Supplementary Demand for Grants – Presented when (a) authorized amounts are insufficient, or (b) need for additional expenditure has arisen. Finance Bill – Details the imposition of taxes, the rates of taxation, and its regulation. Detailed Demand for Grants – Prepared on the basis of the Demand for Grants. These show further break-up of objects by expenditure, and also actual expenditure in the previous year. For more details see detailed note on Financial Oversight by Parliament here.
Census 2011 or the 15th National Census, a gigantic exercise to capture the socio-economic and cultural profile of India’s population, began on April 1, 2010. India undertakes this exercise every 10 years through the Office of the Registrar General and Census Commissioner in the Ministry of Home Affairs. The census documents details of a billion plus population on diverse subjects such as demography, literacy, fertility and mortality and provides primary data at village, town and ward level. The first census ever to take place in India was in 1872 and the last one was held in 2001. The Census of India Act, 1948 lays down the rules and regulations pertaining to conduct of a census. The Act makes it obligatory for the public to answer all the questions faithfully while guaranteeing the confidentiality of the information. The last census was held in 2001, which revealed that India’s population was about 1.03 billion. Statistical data related to literacy rate, sex-ratio, urban-rural distribution, religious composition, SC/ST population and so on were captured by Census 2001. Features of Census 2011 Census process: India uses the canvasser method for collecting census data. Under this method, the canvasser approaches every household and records the answer on the schedules himself after ascertaining the particulars from the head of the household or other knowledgeable persons in the household. The full detail of the methodology is available here. National Population Register (NPR): It would be a register or database of residents of the country. The government states that such a database would facilitate better targeting of the benefits and services under government schemes and programmes; improve planning and help strengthen the security of the country. The register is being created under the provisions of the Citizenship Act and Rules. NPR process: Basic details such as name, date of birth and sex shall be gathered by visiting each household of a resident of the country. A database shall be created with addition of biometric information such as photograph, 10 fingerprints and probably Iris information for all persons aged 15 years and above. The list shall be sent to the Unique Identity Authority of India (UIDAI) for de-duplication and issue of UID Numbers. The cleaned database along with the UID Number would form the National Population Register. There was a controversy over whether Census 2011 should capture caste data. Since India last collected caste data in 1931, proponents argued that up-to-date, reliable caste data was essential to target welfare schemes towards various backward castes. Opponents however contended that this would perpetuate the caste system. The government finally decided not to include caste as one of the parameters in the 2011 census. Table 1: Schedule of Census 2011
| Schedule | State/UT |
| April 1 | New Delhi (NDMC area), West Bengal, Assam, Andaman & Nicobar Islands, Goa, Meghalaya, Bihar, Jharkhand |
| April 7 | Kerala, Lakshadweep, Orissa, Himachal Pradesh, Sikkim |
| April 15 | Karnataka, Arunachal Pradesh, Chandigarh |
| April 21 | Gujarat, Dadra & Nagar Haveli, Daman & Diu |
| April 26 | Tripura, Andhra Pradesh |
| May 1 | Haryana, Chhattisgarh, Delhi, Punjab, Uttaranchal, Maharashtra |
| May 7 | Madhya Pradesh |
| May 15 | J & K, Manipur, Mizoram, Rajasthan, Uttar Pradesh |
| June 1 | Tamil Nadu, Puducherry, Nagaland |
