Section 27(2) in The Government Of Union Territories Act, 1963
(2)The estimates of expenditure embodied in the annual financial statement shall show separately--(a)the sums required to meet expenditure described by this Act as expenditure charged upon the Consolidated Fund of the Union territory, and(b)the sums required to meet other expenditure proposed to be made from the Consolidated Fund of the Union territory; and shall distinguish expenditure on revenue account from other expenditure.
