32. (1) In respect of every financial year a statement of the estimated receipts and expenditure of the State for that year, hereinafter referred to as “the annual financial statement,” shall be laid by the Government before the Representative Assembly and the Legislative Council.
(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 on excluded heads; and
(b) the sums required to meet other expenditure proposed to be made from the revenues of the
(3) The following expenditure shall be expenditure on excluded heads :-
(i) the Palace, including the staff and household of His Highness the Maharaja, and the Palace troops;
(ii) the pensions of public servants;
(iii) expenditure relating to or affecting–
(a) the relations of His Highness the Maharaja with His Majesty the King Emperor or the Crown Representative;
(b) matters governed by treaties or conventions or agreements now in force or hereafter to be made by His Highness the Maharaja;
(iv) interest on loans and charges on account of sinking funds guaranteed at the time of raising the loans;
(v) expenditure of which the amount is specified by or under any law.
(4) Any question whether any proposed expenditure falls within a class of expenditure on excluded heads shall be decided by the Dewan.