Section 11(2) in The Jammu and Kashmir Fiscal Responsibility and Budget Management Act, 2006
(2)Whenever there is either shortfall in revenue or excess of expenditure over the intra-year targets mentioned in the Fiscal Policy Strategy Statement or the rules made under the Act, the Government shall take appropriate measures for increasing revenue and/or for reducing the expenditure, including curtailment of the sums authorised to be paid and applied from out of the Consolidated Fund of the State :Provided that nothing in this sub-section shall apply to the expenditure charged on the Consolidated Fund of the State under sub-section (3) of section 79 of the Constitution of Jammu and Kashmir or an\ other expenditure, which is required to be incurred under any agreement or contract, which cannot be postponed or curtailed.
