The Interim Constitution of Nepal, 2063 (2007) - Digital Himalaya

THE INTERIM CONSTITUTION OF NEPAL, 2063 (2007)AS AMENDED BY THE FIRST TO SIXTH AMENDMENTS95. Supplementary estimates(1) The Finance Minister shall, in respect of any financial year, presentsupplementary estimates before the Legislature-Parliament, if it is found -(a) that the sum authorized to be spent for a particular service by theAppropriation Act for the current fiscal year is insufficient, or that a needhas arisen for expenditure upon new services not provided for by theAppropriation Act for that year, or(b) that the expenditures made during that fiscal year are in excess of the amountauthorized by the Appropriation Act.(2) The sums included in the supplementary estimates shall be specified underseparate heads in a Supplementary Appropriation Bill.96. Votes on Account(1) Notwithstanding anything contained in this Part, a portion of the expenditureestimated for the financial year may, when an Appropriation Bill is underconsideration, be incurred in advance by an Act.(2) A Vote on Account Bill shall not be submitted until the estimates of revenuesand expenditures have been presented in accordance with the provisions of Article93 and the sums involved in the Vote on Account shall not exceed one-third of theestimate of expenditure for the financial year.(3) The expenditure incurred in accordance with the Vote on Account Actshall be included in the Appropriation Bill.#96A. Special arrangements regarding revenue and expenditure:(1) Notwithstanding anything contained in this Part, if a special situationarises that prevents the submission of the estimates of expenditure and revenuefor the next fiscal year to the Legislature-Parliament by the end of the currentfiscal year, revenue may be collected according to the Finance Act of the currentfiscal year.(2) In case of the emergence of a situation under Clause (1) the Finance Ministermay explain the reason and introduce in the Legislature-Parliament a Billregarding authority to spend in the next fiscal year an amount not exceedingone-third of the total expenditure of the current fiscal year .(3) The amount expended pursuant to Article (2) shall be included in theAppropriation Bill.# Added on 2065 Ashad 28 (July 12 , 2008) by the Interim Constitution of Nepal (FifthAmendment) Act, 2065.154