Just went through today's Kuensel Front page news. " Govt. dismisses Fiscal Incentives accusations".
Money Bill needs the approval of National Assembly. The same bill if approved by National Assembly goes to National Council for its views and recommendation though these are not binding upon the National Assembly. The National Council has no mandate to reject a Money Bill but it can shape public opinion with critical review. It can also make suggestions which if accepted by the National Assembly, would be incorporated.
According to Prime Minister Tshering Tobgay, "Fiscal Incentives" are within the authority of the Executive/ Government. This in reality means that approval of even National Assembly is not required. The precedents support this contention of the Prime Minister.
Now one wonders why the Government introduced "Fiscal Incentives, 2016 " as a Money Bill when it declares that " Fiscal Incentives" are not required to receive approval of the National Assembly before implementing.
What the Government seems to have tried to do was prevent another Government from doing away with the "Fiscal Incentives" that it has granted by coating these " Fiscal Incentives" as a Money Bill. If a differen Party Government comes, that Government can immediately stop " Fiscal Incentives " given by the previous Government though not with retrospective effect. This is possible only if the " Fiscal Incentives" are the prerogative of the Executive as put forth by the Prime Minister. However, to undo a Money Bill, the new Government has to go back to National Assembly and also receive Royal Assent. And that takes more time and effort. So the " Fiscal Incentives" granted by this Government cannot be instantly done away by a new different Party Government. The subsequent effect is that it gives the industries receiving " Fiscal Incentives " the crucial lobbying time and avenue. Generally any reigning Political Party would be reluctant to withdraw "Fiscal Incentives" unless political vendetta is warranted to the extreme. In Bhutan political vendatta can be very narrow sighted.
The present Government cannot have the cake as well as eat it. Unless a Money Bill or any Bill passed by the National Assembly or the Parliament can be applied with retrospective effect ( most unusual), the " Fiscal Incentives" granted by the Government prior to the approval of this Mony Bill is subject to full recovery. And that is quite an uncomfortable prospect for the present Government.
I do agree with the Prime Minister in his view that the call by DNT for resignations of the Finance Minister and himself is more a publicity stunt than Constitution based. ( I do also accept that all over the world, political parties are prone to hype self achievements and hype even more the wrong doings of others. That's the nature of party politics. So DNT call is normal rather than exception).
The Government did not breach the Constitution. But it does look like the Finance Ministry out witted itself in the Fiscal Incentive issue. The Government must comply with its own call for standard. If another Government is expected to follow the Money Bill standard for Fiscal Incentives, hereafter, then PDP Government must set the example. Thus the present Government must recoup back what the National Exchequer lost through grant of " Fiscal Incentives" by it during the period uncovered by the Mony Bill.