CHAPTER I INTRODUCTORY

January 20, 2025

1. ‘Budget’—What it means.—The word, ‘budget’ is derived from the French word ‘bougette’, which a small leather bag or wallet, and is reminiscent of the case in which Finance Ministers of the United Kingdom used to carry their financial proposals for presentation to Parliament. The word, in the sense in which it is used today, has, however, come to mean not the bag, but the document which is contains—the Annual Financial Statement—which the Finance Minister presents to the Legislature every year.

2 Annual Financial Statement.—Under Article 202 of the Constitution of India, a statement of the estimated receipts and expenditure of the State for each financial year has to be laid before the Legislature.

This statement is known as the Annual Financial Statement and is commonly referred to as the ‘Budget’.

3 Preparation of the budget

(1) Every year, during the month of July, the Budget Wing of the Finance Department issues a circular to all Heads of Departments and other Estimating Officers, requesting them to take steps for the preparation and submission of the Departmental Estimates of Revenue and Expenditure for the ensuing financial year.
This heralds the start of preparation of the budget, the first of the four budgetary stages.

(2) The Departmental Estimates start coming in September; the Non-plan Estimates are received by the 15th of September, and the plan and Revenue Estimates by the 30th of November. The Estimates are received direct by the Finance Department; copies of the Estimates are simultaneously made available to the Administrative Departments. The Administrative Departments scrutinise the Estimates, and forward their comments to the Finance Department within ten days of receipt of the Estimates

ഡിപ്പാർട്ട്മെന്റൽ എസ്റ്റിമേറ്റുകൾ സെപ്റ്റംബറിൽ ആരംഭിക്കും; പ്ലാൻ ഇതര എസ്റ്റിമേറ്റു കൾ സെപ്റ്റംബർ 15 നകം ലഭിക്കും, പദ്ധതിയും റവന്യൂ എസ്റ്റിമേറ്റുകളും നവംബർ 30 നകം ലഭിക്കും. എസ്റ്റിമേറ്റുകൾ ധനകാര്യ വകുപ്പ് നേരിട്ട് സ്വീകരിക്കുന്നു; എസ്റ്റിമേറ്റുകളുടെ പകർപ്പുകൾ ഒരേസമയം അഡ്മിനിസ്ട്രേറ്റീവ് വകുപ്പുകൾക്ക് ലഭ്യമാക്കുന്നു. അഡ്മിനിസ്ട്രേറ്റീവ് വകുപ്പുകൾ എസ്റ്റിമേറ്റുകൾ സൂക്ഷ്മമായി പരിശോധിക്കുകയും എസ്റ്റിമേറ്റ് സ്വീകരിച്ച് പത്ത് ദിവസത്തിനുള്ളിൽ അവരുടെ അഭിപ്രായങ്ങൾ ധനകാര്യ വകുപ്പിന് കൈമാറുകയും ചെയ്യുന്നു.

(3) The Departmental Estimates are scrutinised by the Finance Department minutely, in the light of the comments of the Administrative Departments, the figures of actual expenditure made available by the Accountant General, and the information available with the Finance Department, and modified, wherever necessary. The availability of funds is then reviewed, and new schemes provided for to the extent practicable. The budget is ready for presentation to the Legislature by about the end of February.

അഡ്മിനിസ്ട്രേറ്റീവ് വകുപ്പുകളുടെ അഭിപ്രായങ്ങൾ, അക്കൗണ്ടന്റ് ജനറൽ ലഭ്യമാക്കിയ യഥാർത്ഥ ചെലവുകളുടെ കണക്കുകൾ, ധനകാര്യ വകുപ്പിൽ ലഭ്യമായ വിവരങ്ങൾ, ആവശ്യമുള്ളിടത്ത് പരിഷ്കരിച്ചവ എന്നിവ കണക്കിലെടുത്ത് ഡിപ്പാർട്ട്മെന്റൽ എസ്റ്റിമേറ്റുകൾ ധനകാര്യ വകുപ്പ് സൂക്ഷ്മമായി പരിശോധിക്കുന്നു. ഫണ്ടുകളുടെ ലഭ്യത അവലോകനം ചെയ്യുകയും പ്രായോഗിക പരിധിവരെ പുതിയ സ്കീമുകൾ നൽകുകയും ചെയ്യുന്നു. ഫെബ്രുവരി അവസാനത്തോടെ നിയമസഭയിൽ അവതരിപ്പിക്കാൻ ബജറ്റ് തയ്യാറാണ്.

4 Passing of the budget:-

The budget is presented to the Legislature by the Finance Minister towards the end of February or the beginning of March.

First, there is a general discussion on the budget, at the end of which the Finance Minister may choose to reply. This is followed by detailed consideration and voting of the Demands for Grants. A Demand for Grant ധനാഭ്യര്‍ത്ഥന is, in effect, a request from the Executive to the Legislature for a specified sum of money to finance a particular service during the year. The appropriation Bill ധനവിനിയോഗബില്‍ is then introduced, discussed, and passed.

ആദ്യം, ബജറ്റിനെക്കുറിച്ച് ഒരു പൊതുചർച്ചയുണ്ട്, അതിന്റെ അവസാനം ധനമന്ത്രിക്ക് മറുപടി നൽകാൻ തിരഞ്ഞെടുക്കാം. ഇതിനെ തുടർന്ന് വിശദമായ പരിഗണനയും ഗ്രാന്റുകൾക്കായുള്ള ആവശ്യങ്ങളുടെ വോട്ടിംഗും. ഫലത്തിൽ, ഒരു പ്രത്യേക സേവനത്തിന് വർഷത്തിൽ ധനസഹായം നൽകുന്നതിന് ഒരു നിശ്ചിത തുക ആവശ്യപ്പെട്ട് എക്സിക്യൂട്ടീവിൽ നിന്ന് നിയമസഭയിലേക്കുള്ള അഭ്യർത്ഥനയാണ് ഗ്രാന്റിനായുള്ള ആവശ്യം. വിനിയോഗ ബിൽ പിന്നീട് അവതരിപ്പിക്കുകയും ചർച്ച ചെയ്യുകയും പാസാക്കുകയും ചെയ്യുന്നു.

The Appropriation Act is the legal authority for the withdrawal of money from the Consolidated Fund of the State, and it specifies the maximum amount that may be spent on each service during the financial year.

സംസ്ഥാനത്തിന്റെ സഞ്ചിതനിധി നിന്ന് പണം പിൻവലിക്കാനുള്ള നിയമപരമായ അധികാരമാണ് അപ്രോപ്രിയേഷൻ ആക്റ്റ്, കൂടാതെ സാമ്പത്തിക വർഷത്തിൽ ഓരോ സേവനത്തിനും വേണ്ടി ചെലവഴിക്കാവുന്ന പരമാവധി തുക ഇത് വ്യക്തമാക്കുന്നു.

5 Execution of the budget:-

(1) As soon as the budget is passed and the Appropriation Act is published in the Government Gazette the Budget Wing of the Finance Department issues a circular to all Heads of Departments and others, informing them that the publication of the Act in the Gazette is sufficient authority for the payment and appropriation of the sums included therein. The stage is now set for the execution of the budget.

ബജറ്റ് പാസാക്കുകയും സർക്കാർ ഗസറ്റിൽ അപ്രോപ്രിയേഷൻ ആക്റ്റ് പ്രസി ദ്ധീകരിക്കുകയും ചെയ്താലുടൻ ധനകാര്യ വകുപ്പിന്റെ ബജറ്റ് വിഭാഗം എല്ലാ വകുപ്പ് മേധാവികൾക്കും മറ്റുള്ളവർക്കും ഒരു സർക്കുലർ പുറപ്പെടുവിക്കുകയും ഗസറ്റിൽ ആക്റ്റ് പ്രസിദ്ധീകരിക്കുന്നത് മതിയെന്ന് അറിയിക്കുകയും ചെയ്യുന്നു. അതിൽ ഉൾപ്പെടുത്തിയിരിക്കുന്ന തുകകൾ അടയ്ക്കുന്നതിനും വിനിയോഗി ക്കു ന്നതിനു മുള്ള അധികാരം. ബജറ്റ് നടപ്പാക്കാനുള്ള വേദി ഒരുക്കിയിരിക്കുന്നു.

The work of distribution of the appropriation is first taken up.
The chief Controlling Officers distribute the appropriation among the officers next below them (Sub-controlling Officers/Disbursing Officers). The Sub-controlling Officers divide the appropriation among the Disbursing Officers. In certain cases, the Chief Controlling Officers/Sub-controlling Officers may themselves retain the appropriation.

വിനിയോഗത്തിന്റെ വിതരണ പ്രവർത്തനങ്ങൾ ആദ്യം ഏറ്റെടുക്കുന്നു.

ചീഫ് കൺട്രോളിംഗ് ഓഫീസർമാർ അവരുടെ താഴെയുള്ള ഉദ്യോഗസ്ഥർക്ക് (സബ് കൺട്രോളിംഗ് ഓഫീസർമാർ / വിതരണ ഓഫീസർമാർ) വിഹിതം വിതരണം ചെയ്യുന്നു. സബ് കൺട്രോളിംഗ് ഓഫീസർമാർ വിഹിതം വിതരണം ചെയ്യുന്ന ഉദ്യോഗസ്ഥർക്കിടയിൽ വിഭജിക്കുന്നു. ചില സാഹചര്യങ്ങളിൽ, ചീഫ് കൺട്രോളിംഗ് ഓഫീസർമാർ / സബ് കൺട്രോളിംഗ് ഓഫീസർമാർക്ക് തന്നെ വിനിയോഗം നിലനിർത്താം.

(2) In the course of the year, it has to be endured that the expenditure on a particular service, say Medical, does not , at any time exceed the budget grant as a whole.

The Disbursing Officers are required to submit their accounts monthly to their superior controlling authority (Sub-controlling Officer I or Sub-controlling Officer II, as the case may be, vide diagram). Each Sub-controlling Officers consolidates his own accounts and the accounts rendered by the Disbursing Officers below ……………… and submits the consolidated return to the Chief controlling Officer. The Chief controlling Officers, likewise, consolidates the ………………received from the Sub-controlling Officers and his own accounts, and thus gets a complete picture of the flow of expenditure against the budget grant as a whole.

(3) If, in the course of the year, expenditure in excess of the budget grant becomes unavoidable, or expenditure has to be incurred on a ‘new service’, not contemplated in the budget, a supplementary demand for grant is placed before the Legislature. On the contrary, if it is found that the budget grant cannot be utilised in full, funds in excess of requirements are surrendered by the Disbursing Officers, in the reverse order in which they received the funds, to the Chief Controlling Officer, from whom the Finance Department will resume the final savings.

6 Review of the budget.

—The appropriation Bill passed by the Legislature, after considering of the budget, specifies the maximum amount that may be spent during the year on each service. The actual spending is, however, done by the Executive. As such, after the close of the financial year, the Legislature has to be satisfied that the budget grant has been spent by the Executive for the purposes for which it was intended and in amounts intended.

നിയമസഭ പാസാക്കിയ വിനിയോഗ ബിൽ, ബജറ്റ് പരിഗണിച്ചതിന് ശേഷം, ഓരോ സേവനത്തിനും വർഷത്തിൽ ചെലവഴിക്കാവുന്ന പരമാവധി തുക വ്യക്തമാക്കുന്നു. യഥാർത്ഥ ചെലവ് എക്സിക്യൂട്ടീവ് ആണ് ചെയ്യുന്നത്. അതുപോലെ, സാമ്പത്തിക വർഷം അവസാനിച്ചതിന് ശേഷം, ബജറ്റ് ഗ്രാന്റ് എക്സിക്യൂട്ടീവ് ഉദ്ദേശിച്ച ഉദ്ദേശ്യങ്ങൾക്കായും ഉദ്ദേശിച്ച തുകകൾക്കുമായി ചെലവഴിച്ചുവെന്ന് നിയമസഭ തൃപ്തിപ്പെടുത്തേണ്ടതുണ്ട്.This is done by getting the accounts audited by an independent authority—the Comptroller and Auditor General—and examining his report through a Legislature Committee—the Public Accounts Committee/Committee on Public Undertakings.

Review of the budgetalso involves detailed examination of the Estimates presented to the Legislature, to see how best the plans and programmes embodied therein could be executed efficiently and economically. This work is entrusted to another Legislature Committee, specially constituted for the purpose—the Estimates Committee.

നിയമസഭയിൽ അവതരിപ്പിച്ച എസ്റ്റിമേറ്റുകളുടെ വിശദമായ പരിശോധനയും അതിൽ ഉൾക്കൊള്ളുന്ന പദ്ധതികളും പരിപാടികളും എങ്ങനെ കാര്യക്ഷമമായും സാമ്പത്തികമായും നടപ്പിലാക്കാൻ കഴിയുമെന്ന് ബജറ്റിന്റെ അവലോകനത്തിൽ ഉൾപ്പെടുന്നു. ഈ പ്രവൃത്തി മറ്റൊരു നിയമസഭാ സമിതിയെ ഏൽപ്പിച്ചിരിക്കുന്നു, ഈ ആവശ്യത്തിനായി പ്രത്യേകം രൂപീകരിച്ച എസ്റ്റിമേറ്റ്സ് കമ്മിറ്റി

STRUCTURE OF THE BUDGET AND ACCOUNTS

7 The structure of the budget and accounts now obtaining is much different form what it was prior to 1st April, 1974, consequent on the reforms introduced as recommended by the Study Team appointed by the Government of India. ഇന്ത്യാ ഗവൺമെന്റ് നിയോഗിച്ച സ്റ്റഡി ടീം ശുപാർശ ചെയ്ത പരിഷ്‌കാരങ്ങളുടെ ഫലമായി 1974 ഏപ്രിൽ ഒന്നിന് മുമ്പുണ്ടായിരുന്ന ബജറ്റിന്റെയും അക്കൗണ്ടുകളുടെയും ഘടന വളരെ വ്യത്യസ്തമാണ്.

8 . Main divisions of account

(1) Government accounts are kept in three parts

Part I	The Consolidated Fund
Part II	The Contingency Fund
Part III	The Public Account.

Sinking Fund

കടമോ ബോണ്ടോ അടയ്ക്കാൻ നീക്കിവച്ചിരിക്കുന്ന പണം അടങ്ങിയ അക്കൗണ്ടാണ് സിങ്കിംഗ് ഫണ്ട്. സിങ്കിംഗ് ഫണ്ടുകൾ കാലാവധി പൂർത്തിയാകുമ്പോൾ കടം വീട്ടാൻ സഹായിക്കും അല്ലെങ്കിൽ ഓപ്പൺ മാർക്കറ്റിൽ ബോണ്ടുകൾ തിരികെ വാങ്ങാൻ സഹായിക്കും.

(2) Part I—The Consolidated Fund has two main divisions—

(1) Revenue and

(2) Capital, Public debt, loans etc.

(1) Revenue and

(2) Capital, Public debt, loans etc.

(3) In Part II of the accounts, the transactions connected with the Contingency Fund, established by the State Legislature under Article 267 (2) of the Constitution, are recorded.

(4) Part III of the accounts—The Public Account—is meant to record transactions relating to Debt (other than those included in Part I), Deposits, Advances, Remittances, and Suspense. Under ‘Debt, Deposits and Advances’, transactions in respect of which Government incur a liability to repay the moneys received (Debt and Deposits) or acquire a claim on amounts paid (Advances) are recorded, together with repayments of the former and recoveries of the latter. ‘Suspense’ and ‘Remittances’ are meant mainly for the temporary accommodation of debits/credits, the final classification of which is not known or which have to be passed on to other accounting circles or agencies, for booking against the final heads of account.

9. Five-tier system of classification of transactions

(1) Within each section/division mentioned in the preceding paragraph, the transactions of Government are classified according to a five-tier system, aimed at achieving closer liaison=ബന്ധം with the object of the revenue or expenditure, rather than the department which collects the revenue or incurs the expenditure. Under the system, the transactions within each section/division are first grouped into ‘sectors’, which constitute the first tier of classification and represent broad groupings of the various functions or services of Government.

Thus, the section

Receipts Heads (Revenue Account) has been divided into three sectors—

A. Tax Revenue,
B. Non-tax Revenue, and
C. Grants-in-aid and Contributions.

Similarly, in the section

Expenditure Heads (Revenue Account) there are four sectors

A. General Services,
B. Social and Community Services,
C. Economic Services, and
D. grant-in¬aid and Contributions.

Similarly, in the section

Expenditure Heads (Revenue Account) there are four sectors

A. General Services,
B. Social and Community Services,
C. Economic Services, and
D. grant-in¬aid and Contributions.

Part III of Government accounts—

The Public Account— six sectorS

I. Small Savings, Provident Funds, etc.,

J. Reserve Funds,

K. Deposits and Advances,

L. Suspense and Miscellaneous,

M. Remittances, and

N. Cash Balance.

Each sector has been assigned a distinguishing prefix—a CAPITAL LETTER of the alphabet.

Thus, the three sectors in the section

“Receipt Heads (Revenue Account)”,

otherwise referred to as the ‘Revenue Receipt Section’,

have been assigned the letters A to C,

the four sectors in the section

“Expenditure Heads (Revenue Account)”, otherwise referred to as the ‘Revenue Expenditure Section’, the letters A to D,

and the sectors comprising the remaining sections/divisions the letters A to N.

(2) The sectors are sub-divided into major heads of account. In some cases, the sectors are first sub-divided into ‘sub-sectors’, before further divisions into major heads of account. The sub-sectors are distinguished by small letters of the alphabet.

Thus, the sectors “A. General Services” has six sub-sectors—

(a) Organs of State,

(b) Fiscal Services,

(c) Interest payments and servicing of debt,

(d) Administrative Services,

(e) Pensions and Miscellaneous General Services, and

(f) Defence Services, and

the sector “G. Economic Services” seven—(

(a) General Economic Services,

(b) Agriculture and Allied Services,

(c ) Industry and Minerals,

(d) Water and Power Development.

(e) Transport and Communications,

(f) Railways and

(g) Posts and Telegraphs.

The different divisions of account and the various sections, sectors, and sub-sectors thereunder are shown in Appendix I.

(3) In the accounts, the main unit of classification is the major head, which forms the second tier of classification.

The major heads falling within the sections “Revenue Receipts”, “Revenue Expenditure”, “Capital Expenditure”, and “Public Debt, Loans and Advances, etc.”, in the Consolidated Fund generally correspond to the ‘functions’ of Government, and indicate the different services provided by Government, like Education, Medical, Housing, etc.

Each major head is allotted a code number, which is a four-digit Arabic number for purposes of identification.

Thus taking the function ‘Housing’ as an example,
the corresponding major heads in the four sections
“Revenue Receipts”,
“Revenue Expenditure”,
“Capital Expenditure”, and
“Public Debt, Loans and Advances, etc.”,

bear the numbers 0083, 2083, 4083 and 6083 respectively, the last two digits of all the four which are the same, viz., 83. it will also be seen that the numbers, when arranged in the ascending order, differ from each other by 2000.

HOUSING
0083	Revenue Receipts
2083	Revenue Expenditure
4083	Capital Expenditure
6083	Public Debt, Loans and Advances etc.

(4) Each major head is divided into minor heads, which constitute the third tier of classification in Government accounts. In certain cases, the major heads are first divided into sub-major heads, before further division into minor heads.

For example, under the major head “2080. Medical”, there are two sub-major heads—

A, Allopathy and

B. Other Systems of Medicine—

each of which is sub¬divided into minor heads.

The minor heads below the major heads falling within the sections

“Revenue Receipts”, “Revenue Expenditure”, “Capital Expenditure”, and “Public Debt Loans and Advances, etc., generally identify the programmes undertaken by Government to achieve the objectives of the function represented by the major head.

For example,

the objectives of Public Health are achieved through programmes for the prevention and control of diseases, prevention of food adulteration, drugs control, etc. Accordingly, “Prevention and control of diseases”, “Prevention of food adulteration”, and “Drug Control of diseases”, “Prevention of food adulteration”, and “Drug control of diseases”, of the major heads below the functional major head “2082. Public Health, Sanitation and Water Supply”.

(5) A list of the major and minor heads authorised to be operated in the State’s accounts is given is Appendix 2 (published separately) . In all account records, the major and minor heads should be arranged in exactly the same order as in this appendix. The introduction of any new major head or minor head, and the abolition or change in nomenclature of any existing head will require the approval of the Comptroller and Auditor General of India, who will obtain the approval of the President, where necessary.

(6) Each minor head is divided into a number of subordinate heads, generally known as sub-heads. These form the fourth tier of classification in Government accounts, and generally reflect the schemes or activities undertaken under a programme (represented by the minor head).

For example, the programme for the prevention and control of diseases may consist of schemes for the eradication of Malaria, control of Tuberculosis, eradication of Smallpox, control of Leprosy, and the like. Accordingly, the sub-heads under the minor head “Prevention and control of diseases may” include “National Malaria Eradication Programme”, “B. C. G. Vaccination”, “Smallpox Eradication”, and “Leprosy Control Schemes—S. E. T. Centers”. In certain cases, especially in the case of non-developmental expenditure of expenditure of an administrative nature, the sub-heads denote the components of a programme, such as ‘organisations’ or the different ‘wings of administration’. The State Government and the Accountant General are free to determine the sub-heads below a minor head, so as to meet local or special requirements, bearing in mind the following guiding principles:—

(i) Homogenous schemes under a programme, especially those involving small outlay, should be grouped into suitable sub-heads.

(ii) The sub-heads should not be multiplied unnecessarily.

(iii) Wherever the “General Directions” or the foot notes in the List of Major and Minor Heads of Account” Appendix 2) contain direction regarding the opening of specific sub-heads below the minor heads, these should be adopted.

(iv) In the case of Central Plan Schemes and Centrally Sponsored Plan Schemes, if the nomenclature of the sub-heads to be adopted has been prescribed by the Ministers of the Central Government, this should be adopted.

(v) If it becomes necessary to open new sub-heads in the budget and accounts of a year after the printing of the budget documents, proposals in this regard should be sent by the Administrative Department concerned to the Finance Department, for scrutiny and sanction.

(7) The sub-heads are divided into detailed heads, which constitute the fifth and last tier of classification in Government accounts, otherwise known as ‘object classification.’

1Sector2Major Head3Minor Heead4Sub Head5Detailed HeadCODESe MaMi Sh Dh Sector Majorhead Minorhead Sub head Detailed head

For the purpose of department control, it is necessary to analyse the expenditure on a scheme in terms of inputs such as salaries, grants-in-aid, investments etc. On the expenditure side of the accounts, particularly in respect of heads of account within the Consolidated Fund, the detailed heads are, therefore, meant primarily for itemised control over expenditure, and indicate the nature of expenditure on a scheme, activity, or organisation, in terms of the inputs. A list of ‘standard’ detailed heads, capable of adoption by all Governments and representing the common items of Government expenditure, is given in Appendix 3, with notes explaining their scope. Additional detailed heads (other than those included in Appendix 3), found absolutely necessary to distinctly exhibit specific types of expenditure in certain departments, may also be opened, care being taken to check unnecessary proliferation. The Estimating Officers will include the necessary detailed heads in the Departmental Estimates, which will be scrutinised and approved by the Administrative Departments and the Finance Department, at the stage of preparation of the budget. After the budget documents for the year are printed, the finance Department or the Accountant General may authorise the opening of additional detailed heads is sanctioned by the Finance Department, a copy of the order should be endorsed to the Accountant General, for incorporation of the new detailed heads in the acc

10. Classification of expenditure.—Expenditure which, under the provisions of the Constitutions, is subject to the vote of the Legislature should be shown in the accounts separately from expenditure that is ‘charged’ on the Consolidated Fund of the State, vide Appendix 4. Important general orders governing classification of specific classes of expenditure are given in the Kerala Account Code—Volume I

APPENDIX 4

[See Paragraph 10]

List of items of expenditure charges on the

consolidated fund of the State

1. The emoluments and allowances of the Governor and other expenditure relating to this office.

[Article 202 (3) (a) of the Constitution]

2. The salaries and allowances of the Speaker and the Deputy Speaker of the

Legislative Assembly.

[Article 202 (3) (b) of the Constitution]

3. 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.

[Article 202 (3) (c) of the Constitution]

4. Expenditure in respect of the salaries and allowances of the Judges of the High Court.

[Article 202 (3) (d) of the Constitution]

5. Any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal.

[Article 202 (3) (e) of the Constitution]

6. The administrative expenses of the High Court, including all salaries, allowances, and pensions payable to or in respect of the officers and servants of the Court.

[Article 229 (3) of the Constitution]

7. The sum specified in Article 290A of the Constitution, to be paid to the Travancore Devaswom Fund.

[Article 290A of the Constitution]

8. The expenses of the State Public Service Commission, including any salaries, allowances and pensions payable to or in respect of the members or staff of the Commission.

[Article 322 of the Constitution]

9. Any other expenditure declared by the Constitution of India or by the Legislature of the State by law to be so charged.

[Article 202 (3) (f) of the Constitution]