CONTENTS - Central Public Works Department

274 SECTION 48
(2) The Supplementary Estimates arise in spite of every care taken to include in the budget all possible
payments that will have to be made during the financial year owing to one or more of the following
causes:
(i) Preparation of annual estimates some months before the commencement of the financial year.
(ii) Fluctuating nature of the services.
(iii) Change(s) of policy or programmes that may occur during the year.
(iv) Under-estimating or insufficient allowance for factors leading to the growth of expenditure.
(v) Other unforeseen causes, and
(vi) Expenditure upon some New Service not contemplated in the Annual Financial Statement of
the year.
(3) While submitting Supplementary Estimates for grants or funds under Article 115 of the Constitution,
full facts leading to the demand being made, and details of the work with specific mention about
administrative approval, expenditure sanction etc., “Plan scheme” and “New Service” etc. should
be described to enable the higher authorities to ensure that there is adequate justification for
placing it before the Government for allotment of funds. The application(s) for such Demands
should be made to the Ministry as soon as a contingency arises. Supplementary Demands for
Grants are presented at every session of the Parliament by the Ministry of Finance, if so decided
by them.
(4) When a Department fails to take a supplementary grant before the close of the financial year,
either through misapprehension or because it ascertained the fact of a deficit too late to do so, it
has to be termed as “Excess Grant”. In such cases, grant of such excess amounts should be
obtained in the following year, and at the earliest practicable moment after the excess is established,
for its regularization under Article 115 of the Constitution through the Ministry.