Section 46A in The Government of National Capital Territory of Delhi Act, 1991

Title: Public Account of the Capital and moneys credited to it

Description: 1[46A. Public Account of the Capital and moneys credited to it.—(1) As from such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf, all other public moneys received by or on behalf of the Lieutenant Governor shall be credited to a public account entitled “the Public Account of the Capital”. (2) The custody of public moneys, other than those credited to the Consolidated Fund of the Capital or the Contingency Fund of the National Capital Territory of Delhi, received by or on behalf of the Lieutenant Governor, their payment into the Public Account of the Capital and the withdrawal of moneys from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated by rules made by the Lieutenant Governor with the approval of the President.] 1. Ins. by Act 38 of 2001, s. 8 (w.e.f. 10-5-2006).

Title: Contingency Fund of the Capital

Description: (1) There shall be established a Contingency Fund in the nature of an imprest to be entitled the Contingency Fund of the National Capital Territory of Delhi into which shall be paid from and out of the Consolidated Fund of the Capital such sums as may, from time to time, be determined by law made by the Legislative Assembly; and the said Fund shall be held by the Lieutenant Governor to enable advances to be made by him out of such Fund. (2) No advances shall be made out of the Contingency Fund referred to in sub-section (1) except for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislative Assembly under appropriations made by law. (3) The Lieutenant Governor may make rules regulating all matters connected with or ancillary to the custody of, the payment of moneys into, and the withdrawal of moneys from, the aforesaid Contingency Fund.

Title: Borrowing upon the security of the Consolidated Fund of the Capital

Description: 1[47A. Borrowing upon the security of the Consolidated Fund of the Capital.—(1) The executive power of the Union extends to borrowing upon the security of the Consolidated Fund of the Capital, within such limits, if any, as may from time to time be fixed by Parliament by law and to the giving of guarantee within such limits, if any, as may be so fixed: Provided that the powers exercisable by the Government of India under this sub-section shall also be exercisable by the Lieutenant Governor subject to such conditions, if any, as the Government of India may think fit to impose. (2) Any sums required for the purpose of invoking a guarantee shall be charged on the Consolidated Fund of the Capital. 1. Ins. by s. 9, ibid. (w.e.f. 10-5-2006).

Title: Form of accounts of the Capital

Description: The accounts of the Capital shall be kept in such form as the Lieutenant Governor may, after obtaining advice of the Comptroller and Auditor-General of India and with the approval of the President, prescribe by rules.]

Title: Audit reports

Description: The reports of the Comptroller and Auditor-General of India relating to the accounts of the Capital for any period subsequent to the date referred to in sub-section (1) of section 46 shall be submitted to the Lieutenant Governor who shall cause them to be laid before the Legislative Assembly.

CHAPTER 5 MISCELLANEOUS AND TRANSITIONAL PROVISIONS