Section 23(1) in The Government of Union Territories Act, 1963
(1)A Bill or amendment shall not be introduced into, or moved in, the Legislative Assembly of a Union territory except on the recommendation of the Administrator, if such Bill or amendment makes provision for any of the following matters, namely:-(a)the imposition, abolition, remission, alteration or regulation of any tax;(b)the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of the Union territory;(c)the appropriation of moneys out of the Consolidated Fund of the Union territory;(d)the declaring of any expenditure to be expenditure charged on the Consolidated Fund of the Union territory or the increasing of the amount of any such expenditure;(e)the receipt of money on account of the Consolidated Fund of the Union territory or the custody or issue of such money:Provided that no recommendation shall be required under this sub-section for the moving of an amendment making provision for the reduction or abolition of any tax.
