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. (2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition or alteration of any fine or other pecuniary penalty, or for the levy or payment of a licence fee or a fee or charge for any service rendered, or by reason only that it provides for the imposition, regulation, alteration, remission or repeal of any tax by a local authority or body for local purposes. (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.