Section 3(3) in The Gujarat Fiscal Responsibility Act, 2005
(3)In particular, and without prejudice to the provisions contained in sub-section (2), the medium term fiscal policy statement shall include assessment of sustainability relating to,-(a)the balance between revenue receipt and the revenue expenditure;(b)the use of capital receipts including open market borrowings for generating productive assets; and(c)the estimated yearly pension liabilities worked out on actuarial basis, for the next ten years, within such period as the State Government may, by order, specify.
