Para 3.2 — MSO

3.2 No expenditure met from the Consolidated Fund of India or a State on or after 1st April of a financial year, under the provisions of Articles, 114 to 116 and 267 (1) or 204 to 206 and 267 (2) of the Constitution, will be protected by law unless authorised by an Appropriation Act passed in accordance with the provisions of Articles 114 and 204 ibid. All disbursements from the Consolidated Fund during a financial year, which are not authorised by the Annual Appropriation Act passed by the appropriate Legislature before the close of the year, will, therefore, be treated as unauthorised expenditure and such cases will be brought to the notice of Government for regularisation by Appropriation Act.