Section 121 in Rules of Procedure and Conduct of Business in the Orissa Legislative Assembly
121. Form of Budget.
(1)A separate demand shall ordinarily be made in respect of the grant proposed for each department of the Government, provided that the Finance Minister may in his discretion, include in one demand grants proposed for two or more departments, according to rationalisation system or make a demand in respect of expenditure such as Famine Relief and Insurance which cannot readily be classified under particular department.(2)Each demand shall contain, first a statement of total grant proposed and then a statement of the detailed estimate under each such grant divided into items.(3)Subject to these rules, the budget shall be presented in such form as the Finance Minister may consider best fitted for its consideration by the Assembly.
