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Article 110
Method of introducing the bill

(1) Subject to this Constitution, a bill may be introduced in any House of the Federal Parliament. But the Finance Bill will be presented only in the House of Representatives.
(2) Finance Bill, Bill related to security agencies including Nepali Army, Nepal Police or Armed Police Force, Nepal shall be presented as Government Bill only.
(3) "Meaning Bill" means a Bill relating to all or any of the following matters:-
(a) the matter of levying, levying, abolishing, exempting, altering or regulating the system of taxation,
(b) protecting the federal reserve fund or any other federal government fund, depositing money in such fund or appropriating or spending any money from such fund or reducing, increasing or canceling the amount intended to be allocated or spent,
(c) To settle the issue of receiving loans or giving guarantees by the Government of Nepal or to amend the law related to the financial obligations assumed or assumed by the Government of Nepal,
(d) all kinds of revenue received in the federal government fund, the amount received from debt recovery and the amount of grant in charge, investment or accounting or auditing of the Government of Nepal, and
(e) other relevant matters directly related to clauses (a), (b), (c) or (d). However, no bill shall be deemed to be a money bill merely because it imposes a fee, fee or levy such as a license fee, application fee, renewal fee, or any fine or imprisonment.
(4) If a question arises as to whether a bill is a money bill or not, the Speaker's decision will be final.