Section 46(2)(a) in The North-Eastern Areas (Reorganisation) Act, 1971
(a)declare any expenditure incurred out of the Consolidated Fund of the Union territory of Manipur or of Tripura on any service in respect of any period prior to the appointed day during the financial year 1971-72 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 reports referred to in sub-section (1) to have been duly authorised, and