46. Consolidated Fund of the Capital.—(1) As from such date as the Central Government may, by
notification in the Official Gazette, appoint in this behalf, all revenues received in the Capital by the
Government of India or the Lieutenant Governor in relation to any matter with respect to which the
Legislative Assembly has power to make laws, and all grants made and 1
[all loans advanced to the Capital
from the Consolidated Fund of India and all loans raised by the Government of India or by the
Lieutenant Governor upon the security of the Consolidated Fund of the Capital] and all moneys received
by the Capital in repayment of loans shall form one Consolidated Fund to be entitled “the Consolidated
Fund of the National Capital Territory of Delhi” (referred to in this Act as the Consolidated Fund of the
Capital).
(2) No moneys out of the Consolidated Fund of the Capital shall be appropriated except in
accordance with and for the purposes and in the manner provided in this Act.
(3) The custody of the Consolidated Fund of the Capital, the payment of moneys into such Fund, the
withdrawal of moneys therefrom and all other matters connected with or ancillary to those matters shall
be regulated by rules made by the Lieutenant Governor with the approval of the President.
2
[46A. Public Account of the Capital and moneys credited to it.—(1) As from such date as the
Central Government may, by notification in the Official Gazette, appoint in this behalf, all other public
moneys received by or on behalf of the Lieutenant Governor shall be credited to a public account entitled
“the Public Account of the Capital”.
(2) The custody of public moneys, other than those credited to the Consolidated Fund of the Capital
or the Contingency Fund of the National Capital Territory of Delhi, received by or on behalf of the
Lieutenant Governor, their payment into the Public Account of the Capital and the withdrawal of moneys
from such account and all other matters connected with or ancillary to matters aforesaid shall be regulated
by rules made by the Lieutenant Governor with the approval of the President.]
47. Contingency Fund of the Capital.—(1) There shall be established a Contingency Fund in the
nature of an imprest to be entitled “the Contingency Fund of the National Capital Territory of Delhi” into
which shall be paid from and out of the Consolidated Fund of the Capital such sums as may, from time to
time, be determined by law made by the Legislative Assembly; and the said Fund shall be held by the
Lieutenant Governor to enable advances to be made by him out of such Fund.
(2) No advances shall be made out of the Contingency Fund referred to in sub-section (1) except for
the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the
Legislative Assembly under appropriations made by law.
(3) The Lieutenant Governor may make rules regulating all matters connected with or ancillary to the
custody of, the payment of moneys into, and the withdrawal of moneys from, the aforesaid Contingency
Fund.
3
[47A. Borrowing upon the security of the Consolidated Fund of the Capital.—(1) The executive
power of the Union extends to borrowing upon the security of the Consolidated Fund of the Capital,
within such limits, if any, as may from time to time be fixed by Parliament by law and to the giving of
guarantee within such limits, if any, as may be so fixed:
Provided that the powers exercisable by the Government of India under this sub-section shall also be
exercisable by the Lieutenant Governor subject to such conditions, if any, as the Government of India
may think fit to impose.
1. Subs. by Act 38 of 2001, s. 7, for “all loans advanced to the Capital from the Consolidated Fund of India” (w.e.f. 10-5-2006).
2. Ins. by, s. 8, ibid. (w.e.f. 10-5-2006).
3. Ins. by s. 9, ibid. (w.e.f. 10-5-2006).
23
(2) Any sums required for the purpose of invoking a guarantee shall be charged on the Consolidated
Fund of the Capital.
47B. Form of accounts of the Capital.—The accounts of the Capital shall be kept in such form as
the Lieutenant Governor may, after obtaining advice of the Comptroller and Auditor-General of India and
with the approval of the President, prescribe by rules.]
48. Audit reports.—The reports of the Comptroller and Auditor-General of India relating to the
accounts of the Capital for any period subsequent to the date referred to in sub-section (1) of section 46
shall be submitted to the Lieutenant Governor who shall cause them to be laid before the Legislative
Assembly.
49. Relation of Lieutenant Governor and his Ministers to President.—Notwithstanding anything
in this Act, the Lieutenant Governor and his Council of Ministers shall be under the general control of,
and comply with such particular directions, if any, as may from time to time be given by, the President.
50. Period of order made under article 239AB and approval thereof by Parliament.—(1) Every
order made by the President under article 239AB shall expire at the end of one year from the date of issue
of the order and the provisions of clauses (2) and (3) of article 356 shall, so far as may be, apply to such
order as they apply to a Proclamation issued under clause (1) of article 356.
(2) Notwithstanding anything contained in sub-section (1), the President may extend the duration of
the aforesaid order for a further period not exceeding two years from the date of expiry of the order under
sub-section (1) subject to the condition that every extension of the said order for any period beyond the
expiration of one year shall be approved by resolutions of both Houses of Parliament.
51. Authorisation of expenditure by President.—Where the Legislative Assembly is dissolved or
its functioning as such Assembly remains suspended, on account of an order made by the President under
article 239AB, it shall be competent for the President to authorise when the House of the People is not in
session expenditure from the Consolidated Fund of the Capital pending the sanction of such expenditure
by Parliament.
52. Contracts and suits.—For the removal of doubts it is hereby declared that—
(a) all contracts in connection with the administration of the Capital are contracts made in the
exercise of the executive power of the Union; and
(b) all suits and proceedings in connection with the administration of the Capital shall be
instituted by or against the Government of India.
53. Power of President to remove difficulties.—(1) If any difficulty arises in relation to the
transition from the provisions of any law repealed by this Act or in giving effect to the provisions of this
Act and in particular in relation to the constitution of the Legislative Assembly, the President may by
order do anything not inconsistent with the provisions of the Constitution or of this Act which appear to
him to be necessary or expedient for the purpose of removing the difficulty:
Provided that no order under this sub-section shall be made after the expiry of the three years from
the date of constitution of the first Legislative Assembly.
(2) Every order made under sub-section (1) shall be laid before each House of Parliament.
54. Laying of Rules before Legislative Assembly.—Every rule made by the Lieutenant Governor
under this Act shall be laid, as soon as it is made, before the Legislative Assembly.
55. [Amendment of section 27A of Act 43 of 1950.]—Rep. by the Repealing and Amending Act,
2001 (30 of 2001), s. 2 and the First Schedule (w.e.f. 3-9-2001).
56. Repeal of Act 19 of 1966.—The Delhi Administration Act, 1966 is hereby repealed.