Section 32(2)(a) in The Goa, Daman And Diu Reorganisation Act, 1987
(a)declare any expenditure incurred out of the Consolidated Fund of the existing Union territory on any service in respect of any period prior to the appointed day during the financial year 1987-88 or in respect of any earlier financial year in excess of the amount granted for that service and for that year as disclosed in the report referred to in sub-section (1) to have been duly authorised; and