<P> Bills which exclusively contain provisions for imposition and abolition of taxes, for appropriation of moneys out of the Consolidated Fund, etc., are certified as Money Bills by the Speaker of the Lok Sabha . Money Bills can be introduced only in Lok Sabha on the recommendation of the President per Articles 109, 110 and 117 . For every fiscal year, the annual budget or annual financial statement with demand for grants on the recommendation of the President per Articles 112 to 116 shall be passed by the Lok Sabha . The Rajya Sabha cannot make amendments to a Money Bill passed by the Lok Sabha and sent to it . It can, however, recommend amendments in a Money Bill, but must return all Money Bills to Lok Sabha within fourteen days from the date of their receipt . The Lok Sabha can choose to accept or reject any or all of the recommendations of the Rajya Sabha with regard to a Money Bill . If Lok Sabha accepts any of the recommendations of Rajya Sabha, the Money Bill is deemed to have been passed by both Houses with amendments recommended by Rajya Sabha and accepted by Lok Sabha . If Lok Sabha does not accept any of the recommendations of Rajya Sabha, the Money Bill is deemed to have been passed by both Houses in the form in which it was passed by Lok Sabha without any of the amendments recommended by Rajya Sabha . If a Money Bill passed by Lok Sabha and transmitted to Rajya Sabha for its recommendations is not returned to Lok Sabha within the said period of fourteen days, it is deemed to have been passed by both Houses at the expiration of the said period in the form in which it was passed by Lok Sabha . When a money bill introduced in the Lok Sabha by the government fails to get its approval, the ruling party is treated as not commanding the majority support in the Lok Sabha or shall be dismissed by the president to pave way for new government / fresh elections or opposition would move no confidence motion . </P> <P> At state level also money bills shall be introduced in the legislative assembly only per Articles 198, 199 and 207 on the recommendation of the governor . When a money bill introduced in the legislative assembly by the state government fails to get its approval, the ruling party is treated as not commanding the majority support in the legislative assembly or shall be dismissed by the governor to pave way for new government / fresh elections or opposition would move no confidence motion . </P> <P> When both houses of parliament are not in session, extant provisions of law are felt inadequate, under compelling circumstances and the president is satisfied for the need of immediate action, he / she may promulgate such required ordinances under Article 123 of the constitution . An ordinance has same force and effect as an' act of parliament' . Every ordinance shall cease to operate if not passed by the parliament before the expiration of six weeks from its reassembly . President shall not issue any ordinance which needs amendment to the constitution or violating the constitution . When state assembly is not in session, governor of a state can issue ordinances per Article 213 subject to the approval of the president in case required so . </P> <P> The state of Jammu and Kashmir was accorded higher degree of federalism under Article 370 read with Appendix I (The Constitution (Application to Jammu and Kashmir) Order, 1954) of the Indian constitution . Matters related to Defence, Foreign relations and Communication of Jammu and Kashmir are under jurisdiction of union government . The laws enacted by the parliament (including amendments to the Indian constitution) applicable to rest of India are not valid in J&K state unless ratified by its state assembly . Government of India can declare emergency in Jammu and Kashmir and impose Governor's rule in certain conditions . The state has its own constitution other than applicable Indian constitution . Part XII of the J&K state constitution makes provision to amend its constitution with two thirds majority by the state assembly . Part VI (The states) and Part XIV (Services under the union and the states) of the Indian constitution is not applicable to J&K state per Article 152 and Article 308 . </P>

What is the law making process at the state level