APPENDIX I

(See Rule 3)

Articles of the Constitution and sections of the Union Territories Act, 1963 relevant to the form of Accounts.

(a)     In regard to Consolidated Fund, Public Account and Contingency Fund of India and of the States; and in regard to Consolidated and Contingency Funds of Union Territory Governments, the relevant articles/Sections are reproduced below:-

Article 266. (1)     Subject to the provisions of article 267 and to the provisions of this Chapter (i.e. Chapter I of Part XII of the Constitution) with respect to the assignment of the whole or part of the net proceeds of certain taxes and duties to States, all revenues received by the Government of India, all loans raised by that Government by the issue of treasury bills, loans or ways and means advances and all moneys received by the Government in repayment of loans shall form one consolidated fund to be entitled "the Consolidated Fund of India", and all revenues received by the Government of a State, all loans raised by that Government by the issue of treasury bills, loans or ways and means advances and all moneys received by that Government in repayment of loans shall form one consolidated fund to be entitled "the Consolidated Fund of the State".

(2)     All other public moneys received by or on behalf of the Government of India or the Government of a State shall be credited to the public account of India or the public account of the State, as the case may be.

(3)     No moneys out of the Consolidated Fund of India or the Consolidated Fund of a State shall be appropriated except in accordance with law and for the purposes and in the manner provided in this Constitution.

Article 267. (1)     "Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled "the Contingency Fund of India" into which shall be paid from time to time such sums as may be determined by such law, and the said Fund shall be placed at the disposal of the President to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law under article 115 or article 116.

(2)     The Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to be entitled "the Contingency Fund of the State" into which shall be paid from time to time such sums as may be determined by such law, and the said Fund shall be placed at the disposal of the Governor of the State to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislature of the State by law under article 205 or article 206'.

Section 47.(1)     'As from such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf, all revenues received in a Union Territory by the Government of India or the Administrator of the Union Territory in relation to any matter with respect to which the Legislative Assembly of the Union Territory has power to make laws, and all grants made and all loans advanced to the Union Territory from the Consolidated Fund of India and all moneys received by the Union Territory in repayment of loans shall form one Consolidated Fund to be entitled "the Consolidated Fund of the Union Territory".

(2)     No moneys out of the Consolidated Fund of a Union Territory shall be appropriated except in accordance with, and for the purposes and in the manner provided in this Act'.

Section 48. (I) "There shall be established a Contingency Fond in the nature of an imprest to be entitled "the Contingency Fund of the Union Territory" into which shall be paid from and out of the Consolidated Fund of the Union Territory such sums as may, from time to time, be determined by law made by the Legislative Assembly of the Union Territory; and the said Fund shall be held by the Administrator to enable advances to be made by him out of such Fund.

(2)     No advances shall be made out of the Contingency Fund of the Union Territory except for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislative Assembly of the Union Territory under appropriations made by law'.

(b)     In regard to custody etc. of Consolidated Fund, Contingency Fund and moneys credited to the Public Account the relevant provisions of Articles/Sections are:-

Article 283. (1)     "The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public money other than those credited to such Funds received by or on behalf of the Government of India, their payment into the public account of India and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by law made by Parliament, and until provision in that behalf is so made, shall be regulated by rules made by the President.

(2)     The custody of the Consolidated Fund of a State and the Contingency Fund of a Slate, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Funds received by or on behalf of the Government of the State, their payment into the public account of the State and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by law made by the Legislature of the State, and, until provision in that behalf is so made, shall be regulated by rules made by the Governor of the State'.

Section 47.  (3)     The custody of the Consolidated Fund of a Union Territory, the payment of moneys into such Fund, the withdrawal of moneys therefrom and all other matters connected with or ancillary to those matters shall be regulated by rules made by the Administrator with the approval of the President'.

Section 48. (3) "The Administrator may make rules regulating all matters connected with or ancillary to the custody of, the payment of moneys into, and the withdrawal of moneys from, the Contingency Fund of the Union Territory'.

(c)     In regard to Annual Financial Statement the relevant provisions of Articles/Sections are :-

Article 112. (1) The President shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the estimated receipts and expenditure of the Government of India for that year, in this Part referred to as the "annual financial statement".

(2)     The estimates of expenditure embodied in the annual financial statement shall show separately-

(a)     the sums required to meet expenditure described by this Constitution as expenditure charged upon the Consolidated Fund of India; and

(b)     the sums required to meet other expenditure proposed to be made from the Consolidated Fund of India, and shall distinguish expenditure on revenue account from other expenditure.

(3)     The following expenditure shall be expenditure charged on the Consolidated Fund of India:-

(a)     the emoluments and allowances of the President and other expenditure relating to his office;

(b)     the salaries and allowances of the Chairman and the Deputy Chairman of the Council of States and the Speaker and the Deputy Speaker of the House of the People;

(c)     debt charges for which the Government of India is liable including interest, sinking fund charges and redemption charges, and other expenditure relating to the raising of loans and the service and redemption of debt;

(d) (i) the salaries, allowances and pensions payable to or in respect of Judges of the Supreme Court;

    (ii) the pensions payable to or in respect of Judges of the Federal Court;

    (iii) the pensions payable to or in respect of Judges of any High Court which exercises jurisdiction in relation to any area included in the territory of India or which at any time before the commencement of this Constitution exercised jurisdiction in relation to any area included in a Governor's Province of the Dominion of India;

(e)     the salary, allowances and pension payable to or in respect of the Comptroller and Auditor General of India;

(f)     any sums required to satisfy any judgement, decree or award of any court or arbitral tribunal;

(g)     any other expenditure declared by this Constitution or by Parliament by law to be so charged.

Article 202. (1)     "The Governor shall in respect of every financial year cause to be laid before the House or Houses of the Legislature of the State a statement of the estimated receipts and expenditure of the State for that year, in this Part referred to as the "annual financial statement, shall show separately:-

(2)     The estimates of expenditure embodied in the annual financial statement shall show separately-

(a)     the sums required to meet expenditure described by this Constitution as expenditure charged upon the Consolidated Fund of the State; and

(b)     the sums required to meet other expenditure proposed to be made from the Consolidated Fund of the State; 

and shall distinguish expenditure on revenue account from other expenditure.

(3)     The following expenditure shall be expenditure charged on the Consolidated Fund of each State-

(a)     the emoluments and allowances of the Governor and other expenditure relating to his office;

(b)     the salaries and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly and, in the case of a State having a Legislative Council, also of the Chairman and the Deputy Chairman of the Legislative Council;

(c)     debt charges for which the State is liable including interest, sinking fund charges and redemption charges, and other expenditure relating to the raising of loans and the service and redemption of debt;

(d)     expenditure in respect of the salaries and allowances of Judges of any High Court;

(e)     any sums required to satisfy any judgement, decree or award of any court or arbitral tribunal;

(f)     any other expenditure declared by this Constitution, or by the Legislature of the State by law, to be so charged'. 

Section 27. (1)     "The Administrator of each Union Territory shall in respect of every financial year cause to be laid before the Legislative Assembly of the Union Territory, with the previous approval of the President, a statement of the estimated receipts and expenditure of the Union Territory for that year, in this Part referred to as the "annual financial statement".

(2)     The estimates of expenditure embodied in the annual financial statement shall show separately—

(a)     the sums required to meet expenditure described by this Act as expenditure charged upon the Consolidated Funds of the Union Territory, and

(b)     the sums required to meet other expenditure proposed to be made from the Consolidated Fund of the Union Territory;

and shall distinguish expenditure on revenue account from other expenditure.

(3)     The following expenditure shall be expenditure charged on the Consolidated Fund of each Union Territory:-

(a)     the emoluments and allowances of the Administrator and other expenditure relating to his office as determined by the President by general or special order;

(b)     the charges payable in respect of loans advanced to the Union Territory from the Consolidated Fund of India including interest, sinking fund charges and redemption charges, and other expenditure connected therewith:

(c)     the salaries and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly;

(d)     expenditure in respect of the salaries and allowances of a Judicial Commissioner;

(e)     any sums required to satisfy any judgement, decree or award of any court or arbitral tribunal;

(f)     expenditure incurred by the Administrator in the discharge of his responsibility;

(g)     any other expenditure declared by the Constitution or by law made by Parliament or by the Legislative Assembly of the Union Territory to be so charged'.

(d)     In regard to Appropriation bills the relevant provisions of Articles/Sections are:-

Article 114. (1)     'As soon as may be after the grants under article 113 have been made by the House of the People, there shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of India of all moneys required to meet-

(a)     the grants so made by the House of the People; and

(b)     the expenditure charged on the Consolidated Fund of India but not exceeding in any case the amount shown in the Statement previously laid before Parliament.

(2)     No amendment shall be proposed to any such Bill in either House of Parliament which will have the effect of varying the amount or altering the destination of any grant so made or varying the amount of any expenditure charged on the Consolidated Fund of India, and the decision of the person presiding as to whether ; in amendment is inadmissible under this clause shall be final.

(3)     Subject to the provisions of articles 115 and 116, no money shall be withdrawn forn the Consolidated Fund of India except under appropriation made by law passed in accordance with the provisions of this article'.

Article 204. (1)     'As soon as may be after the grants under article 203 have been made by the Assembly, there shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of the State of all moneys required to meet-

(a)     the grants so made by the Assembly; and

(b)     the expenditure charged on the Consolidated Fund of the State but not exceeding in any case the amount shown in the statement previously laid before the House or Houses.

(2)     No amendment shall be proposed to any such bill in the Houses or either House of the Legislature of the State which will have the effect of varying the amount or altering the destination of any grant so made or of varying the amount of any expenditure charged on the Consolidated Fund of the State, and the decision of the person presiding as to whether an amendment is inadmissible under this clause shall be final.

(3)     Subject to the provisions of articles 205 and 206, no money shall be withdrawn from the Consolidated Fund of the State except under appropriation made by law passed in accordance with the provisions of this article'.

Section 29, (1)     'As soon as may be after the grants under Section 28 have been made by the Assembly, there shall be introduced a Bill to provide for the appropriation out of the Consolidated Fund of the Union Territory of all moneys required to meet-

(a)     the grants so made by the Assembly, and

(b)     the expenditure charged on the Consolidated Fund of the Union Territory but not exceeding in any case the amount shown in the statement previously laid before the Assembly.

(2)     No amendment shall be proposed to any such Bill in the Legislative Assembly which will have the effect of varying the amount or altering the destination of any grant so made or of varying the amount of any expenditure charged on the Consolidated Fund of the Union Territory and the decision of the person presiding as to whether an amendment is inadmissible under this sub-section shall be final.

 (3)     Subject to the other provisions of this Act, no money shall be withdrawn from the Consolidated Fund of the Union Territory except under appropriation made by law passed in accordance with the provisions of this section'.

(e)     In regard to supplementary, additional or excess grants the relevant provisions of Articles/Sections are:—

Article 115. (1) 'The President shall-

(a)     if the amount authorised by any law made in accordance with the provisions of article 114 to be expended for a particular service for the current financial year is found to be insufficient for the purposes of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement for that year, or

(b)     if any money has been spent on any service during a financial year in excess of the amount granted for that service and for that year,

cause to be laid before both the Houses of Parliament another statement showing the estimated amount of that expenditure or cause to be presented to the House of the People a demand for such excess, as the case may be.

(2)     The provisions of articles 112, 113 and 114 shall have effect in relation to any such statement and expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the Consolidated Fund of India to meet such expenditure or the grant in respect of such demand as they have effect in relation to the annual financial statement and the expenditure mentioned therein or to a demand for a grant and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet such expenditure or grant'.

Article 205, (1)     The Governor shall—

(a)     if the amount authorised by any law made in accordance with the provisions of article 204 to be expended for a particular service for the current financial year is found to be insufficient for the purposes of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement for that year, or

(b)     if any money has been spent on any service during a financial year in excess of the amount granted for that service and for that year

cause to be laid before the House or the Houses of the Legislature of the State another statement showing the estimated amount of that expenditure or cause to be presented to the Legislative Assembly of the State a demand for such excess, as the case may be.

(2)     The provisions of articles 202, 203 and 204 shall have effect in relation to any such statement and expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the Consolidated Fund of the State to meet such expenditure or the grant in respect of such demand as they have effect in relation to the annual financial statement and the expenditure mentioned therein or to a demand for a grant and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of the State to meet such expenditure or grant'.

Section 30. (1)     'The Administrator shall—

(a)      if the amount authorised by any law made in accordance with the provisions of section 29 to be expended for a particular service for the current financial year is found to be insufficient for the purposes of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement for that year, or

(b)     if any money has been spent on any service during a financial year in excess of the amount granted for that service and for that year,

cause to be laid before the Legislative Assembly of the Union Territory, with the previous approval of the President, another statement showing the estimated amount of that expenditure or cause to be presented to the Legislative Assembly of the Union Territory with such previous approval a demand for such excess, as the case may be.

(2)     The provisions of sections 27, 28 and 29 shall have effect in relation to any such statement and expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the Consolidated Fund of the Union Territory to meet such expenditure or the grant in respect of such demand as they have effect in relation to the annual financial statement and the expenditure mentioned therein or to a demand for a grant and the law to be made for the authorisation of appropriation of money out of the Consolidated Fund of the Union Territory to meet such expenditure or grant'.

(f) In regard to votes on account, votes of credit and exceptional grants the relevant provisions of Articles/Sections are:-

Article 116. (1)     'Notwithstanding anything in the foregoing provisions of this Chapter, the House of the People shall have power-

(a)     to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in article 113 for the voting of such grant had the passing of the law in accordance with the provisions of article 114 in relation to that expenditure;

(b)     to make a grant for meeting an unexpected demand upon the resources of India when on account of the magnitude or the indefinite character of the service the demand cannot be stated with the details ordinarily given in an annual financial statement;

(c)     to make an exceptional grant which forms no part of the current service of any financial year;

and Parliament shall have power to authorise by law the withdrawal of moneys from the Consolidated Fund of India for the purposes for which the said grants are made.

(2)     The provisions of articles 113 and 114 shall have effect in relation to the making of any grant under clause (1) and to any law to be made under that clause as they have effect in relation to the making grant with regard to any expenditure mentioned in the annual financial statement and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet such expenditure'.

Article 206. (1)     'Notwithstanding anything in the foregoing provisions of this Chapter, the Legislative Assembly of a State shall have power-

(a)     to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in article 203 for the voting of such grant and the passing of the law in according with the provisions of article 204 in relation to that expenditure;

(b)     to make a grant for meeting an unexpected demand upon the resources of the State when on account of the magnitude or the indefinite character of the service the demand cannot be stated with the details ordinarily given in an annual financial statement;

(c)     to make an exceptional grant which forms no part of the current service of any financial year;

and the Legislature of the State shall have power to authorise by law the withdrawal of moneys from the Consolidated Fund of the State for the purposes for which the said grants are made.

(2)     The provisions of articles 203 and 204 shall have effect in relation to the making of any grant under clause (1) and to any law to be made under that clause as they have effect in relation to the making of a grant with regard to any expenditure mentioned in the annual financial statement and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of the State to meet such expenditure'.

Section 31. (1)     'Notwithstanding anything in the foregoing provisions of this part, the Legislative Assembly of a Union Territory shall have power to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in section 28 for the voting of such grant and the passing of the law in accordance with the provisions of section 29 in relation to that expenditure and the Legislative Assembly shall have power to authorise by law the withdrawal of moneys from the Consolidated Fund of the Union Territory for the purposes for which the said grant is made.

(2)     The provisions of sections 28 and 29 shall have effect in relation to the making of any grant under sub-section (1) or to any law to be made under that sub-section as they have effect in relation to the making of a grant with regard to any expenditure mentioned in the annual financial statement and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of the Union Territory to meet such expenditure'.