The words ‘estimated expenditure‘ show that the expenditure may not be actually incurred but they are able to foresee the possibility of an expenditure and it is likely that they will come forward to Parliament and say “The amount granted by you is not sufficient and we want a little or more or there is a new service which was not contemplated at the time of passing the Budget and therefore we want more money“. That is a supplementary grant which may be allowed. It is clause (b) of No. 95 which Mr. Santhanam takes exception to viz., if money has been spent on any services during the financial year in excess of the amount granted for that service and for that year. In fact, last year there was a great argument in the Legislative Assembly that a sum of the over 100 crores without any authorisation had been spent. I want to ask Dr.Ambedkar if it is not possible for the executive to spend any amount as they did last year without any specific grant by Parliament and therefore is it not giving a free latitude to the executive to spend any money in that year in excess of the grant made by Parliament during that year? Is it not against the democratic principles to allow the executive such a power? I understand in England that is not the procedure followed. Whenever the executive wants to spend an amount over and above, the officer-in-charge of disbursements informs the executive. “Well you are nearing the end of your grant and you must make provision.” They are not allowed to spend a pie more than what Parliament has authorised. I see no reason why we should have any departure. It is just possible Parliament may not meet and they may have to incur the expenditure. It is equally possible they may spend crores–hundreds of crores–and therefore it seems to me rather going against the fundamental principles that every amount spent must have the sanction of Parliament; and we seem to be going against that principle in allowing clause (b) of No. 95 as it stands at present. Therefore, so far as 96 goes, Parliament exercises its judgment and mind and is to vote on grant but this is something in which the executive has unbridled power and I would like Dr.Ambedkar to explain this aspect of the matter.
