XIV (340)

CHAPTER XIV

DELEGATION  OF UNION FUNCTIONS TO THE STATE GOVERNMENT 

BY  CONSENT OF THE STATE

340. The Government are primary concerned with State transactions to which the rules in the foregoing chapters apply. The Government also exercise certain functions in relation to Union subjects under powers delegated to them. These functions fall under the following categories:—

(i) Statutory and other executive functions entrusted by the Central Government to the Government and their Officers with the Government’s consent [Article 258 (1) of the Constitution of India].

(ii)Functions imposed by Acts of the Parliament upon the Government and their officers [Article 258 (2) of the Constitution of India].

 The transactions relating to these functions are regulated by the rules and orders issued from time to time by the Central Government and embodied in the “General Financial Rules of the Central Government” or other Central Government Codes and Manuals.

The Budget Manual contains a summary of the general instructions issued for the guidance of estimating officers and others in regard to the estimates of revenue and expenditure relating to the Union subjects and the control of such expenditure.