80. Authorisation of expenditure of Union territory of Jammu and Kashmir.—The Governor
of existing State of Jammu and Kashmir may, at any time before the appointed day, authorise such
expenditure from the Consolidated Fund of the Union territory of Jammu and Kashmir as he deems
necessary for any period not more than six months beginning with the appointed day pending the
sanction of such expenditure by the Legislative Assembly of the Union territory of Jammu and
Kashmir:
Provided that the Lieutenant Governor of Union territory of Jammu and Kashmir may, after the
appointed day, authorise such further expenditure as he deems necessary from the Consolidated Fund
of the Union territory of Jammu and Kashmir for any period not extending beyond the said period of
six months.
81. Authorisation of expenditure of Union territory of Ladakh.—The Governor of existing
State of Jammu and Kashmir may, at any time before the appointed day, authorise such expenditure
from the Consolidated Fund of Union territory of Jammu and Kashmir as he deems necessary for any
period not more than six months beginning with the appointed day pending the sanction of such
expenditure by the Parliament:
Provided that the President may, after the appointed day, authorise such further expenditure as he
deems necessary from the Consolidated Fund of India for any period not extending beyond the said
period of six months.
82. Reports relating to accounts of Jammu and Kashmir State.—(1) The reports of the
Comptroller and Auditor-General of India referred to in clause (2) of article 151 relating to the
accounts of the existing State of Jammu and Kashmir in respect of any period prior to the appointed
day shall be submitted to the Lieutenant Governors of the successor Union territory of Jammu and
Kashmir, and Union territory of Ladakh.
(2) The Lieutenant Governor of Jammu and Kashmir, thereafter shall cause the reports to be laid
before the Legislature of the Union territory of Jammu and Kashmir.
(3) The Lieutenant Governor of Jammu and Kashmir may by order—
27
(a) declare any expenditure incurred out of the Consolidated Fund of Jammu and Kashmir on
any service in respect of any period prior to the appointed day during the financial year or in
respect of any earlier financial year in excess of the amount granted for that service and for that
year as disclosed in the reports referred to in sub-section (1) to have been duly authorised; and
(b) provide for any action to be taken on any matter arising out of the said reports.
83. Distribution of revenue.—(1) The award made by the Fourteenth Finance Commission to the
existing State of Jammu and Kashmir shall be apportioned between the successor Union territory of
Jammu and Kashmir; and Union territory of Ladakh by the Central Government on the basis of
population ratio and other parameters:
Provided that on the appointed day, the President shall make a reference to the Union territories
Finance Commission to take into account the resources available to the successor Union territories of
Ladakh and make separate award for the successor Union territory of Ladakh:
Provided further that on the appointed day, the President shall make a reference to the Fifteenth
Finance Commission to include Union territory of Jammu and Kashmir in its Terms of Reference and
make award for the successor Union territory of Jammu and Kashmir.
(2) Notwithstanding anything in sub-section (1), the Central Government may, having regard to the
resources available to the successor Union territory of Ladakh make appropriate grants and also
ensure that adequate benefits and incentives in the form of special development package are given to
the backward areas of this region.