167. The following expenditure shall be expenditure charged on the revenues of the Federation, the Unit or the Sub-Unit;
(a) Debt charges for which the Federation,the Unit or the Sub-Unit is liable including interest, sinking fund charges and other expenditure relating to the raising of loans and the service and reduction of debt.
(b) Any sum required to satisfy a judgment, decree or award of any court or arbitral tribunal.
(c) The emoluments and allowances of the Heads of the Federation, the Units and the Sub-Units, the Speaker and the Deputy Speaker of the Legislature, and Judges of the Supreme Court and High Courts.
(d) Any other expenditure declared by this Constitution or by the Legislature to be so charged.