So the present wording is that only that expenditure shall not be considered as authorised–not that ‘no money shall be withdrawn‘. We have made the wording especially stringent in article 94. So, under the Government of India Act as long as the Auditor-General was confident that the executive would get the sanction of Parliament later on, there was no objection for him to withdraw the amount. But here under article 94 (3) he will have no power to do this unless he infringes the Appropriation Act of Parliament. I submit that it is not only that this provision about excess grant is inconsistent with clause (3) of article 94, but that it is hostile to the spirit of stricter control by Parliament of the finances of the country. I therefore submit that the point may be reconsidered whether the excess grant provision should be retained.
