Section 27(2) in The Government Of National Capital Territory Of Delhi Act, 1991
(2)The estimates of expenditure embodied in the annual financial statement shall show separately--(a)the sums required to meet expenditure described by this Act as expenditure charged upon the Consolidated Fund of the Capital; and(b)the sums required to meet other expenditure proposed to be made from the Consolidated Fund of the Capital, and shall distinguish expenditure on revenue account from other expenditure.
