Section 43(2)(a) in The Bombay Reorganisation Act, 1960
(a)declare any expenditure incurred out of the Consolidated Fund of Bombay on any service in respect of any period prior to the appointed day during the financial year 1960-61 or in respect of any earlier financial year in excess of the amount granted for that service and for the year as disclosed in the reports referred to in sub-section (1) to have been duly authorised, and