कार्यकारी व्यवस्थापन व कायदेशीर नियंत्रणाचे प्रभावी साधन कोणते ?

The correct answer is Option A (Budget).

Key Points:
• Constitutional Provision: Under Article 112 of the Constitution of India, the Annual Financial Statement (Budget) is laid before Parliament. No tax can be levied or collected without the authority of law (Article 265), and no money can be withdrawn from the Consolidated Fund of India except under appropriation made by law (Article 114).
• Executive Management Tool: The budget is the primary mechanism through which the executive plans, allocates, implements, and manages administrative programmes and public policies.
• Legislative Control: Parliament exercises direct fiscal control over the executive via discussion, voting on demands for grants, and passing Appropriation and Finance Bills.
• Other Options Overview: While Audit (Article 148) and Watchdog Committees (like PAC) serve ex-post scrutiny functions, and a Casting Vote is a procedural tiebreaker, the Budget remains the foundational instrument of proactive fiscal governance.
• Key Takeaway: The Budget is the primary constitutional tool for legislative financial control and executive operational management.