Part V
AUTHORISATION OF EXPENDITURE AND DISTRIBUTION OF REVENUES
31. Authorisation of expenditure pending its sanction by the Legislature.
31. Authorisation of expenditure pending its sanction by the Legislature.—(1) The President may, at any time before the appointed day, authorise by order such expenditure from the Consolidated Fund of the State of Goa as the deems necessary for a period of not more than six months beginning with the appointed day, pending the sanction of such expenditure by the Legislative Assembly of the State of Goa:
Provided that the Governor of Goa may, after the appointed day, authorise by order such further expenditure as he deems necessary from the Consolidated Fund of the State of Goa for any period not extending beyond the said period of six months.
(2) The President or, as the case may be, the Governor of Goa shall take separate orders under sub-section (1) in respect of periods falling in different financial years.
(3) The President may, at any time, before or after the appointed day, authorise by order such expenditure from the Consolidated Fund of India as he deems necessary for a period of not more than six months beginning with the appointed day for the administration of the affairs of the Union Territory of Daman and Diu pending the sanction of such expenditure by Parliament.
32. Reports relating to the accounts of the existing Union Territory.
32. Reports relating to the accounts of the existing Union Territory.—(1) The reports of the Comptroller and Auditor-General of India referred to in Section 49 of the Government of Union Territories Act, 1963 (20 of 1963), relating to the accounts of the existing Union Territory in respect of any period prior to the appointed day, shall be submitted to the Governor of the State of Goa and the President who shall cause them to be laid before the Legislative Assembly of that State or the House of the People, as the case may be.
(2) The Government may, by order,—
(a) declare any expenditure incurred out of the Consolidated Fund of the existing Union Territory on any service in respect of any period prior to the appointed day during the financial year 1987-88 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 report referred to in sub-section (1) to have been duly authorised; and
(b) provide for any action to be taken on any matter arising out of the said reports.
33. Distribution of revenues.
33. Distribution of revenues.—The President shall, by order, determine the grants-in-aid of the revenues of the State of Goa and the share of that State in the Union duties of excise, estate duty and taxes on income and for that purpose amend thereby the relevant provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Union Duties of Excise (Distribution) Act, 1979 (24 of 1979), the Estate Duty (Distribution) Act, 1962 (9 of 1962) and the Constitution (Distribution of Revenues) Order, 1985 in such manner as he thinks fit.
Part VI
ASSETS AND LIABILITIES
34. Definition.
34. Definition.—In this Part “Union purposes” means the purposes of Government relatable to any of the matters mentioned in List I in the Seventh Schedule to the Constitution.
35. Land and goods.
35. Land and goods.—(1) Subject to the other provisions of this Part, all land and all stores, articles and other goods held immediately before the appointed day, by the Union for the purposes of the governance of the existing Union Territory, shall, on and from that day, pass to the State of Goa, unless any such land, stores, articles or goods are situate in the districts of Daman and Diu of the existing Union Territory or are held for Union purposes:
Provided that where the Central Government is of the opinion that any goods or class of goods should be distributed otherwise than according to the situation of the goods, the Central Government may issue such directions as it thinks fit for a just and equitable distribution of the goods.
(2) The stores held for specific purposes, such as use or utilisation in particular institutions, workshops or undertakings or on particular works under construction, shall be retained by the Union if such institution, workshop, undertaking or work is situated in the districts of Daman and Diu of the existing Union Territory.
(3) In this section, the expression “land” includes immovable property of every kind and any rights in or over such property.
36. Cash balances.
36. Cash balances.—The total of the cash balance in all treasuries, the Reserve Bank of India, the State Bank of India and any nationalised bank, of the existing Union Territory immediately before the appointed day shall be divided between the State of Goa and the Union according to the population ratio:
Provided that for the purposes of such division, there shall be no transfer of cash balances from any other treasury and the apportionment shall be effected by adjusting the balance in the books of the Reserve Bank of India.
Explanation.—In this section, “balance’ includes a debit balance.
37. Arrears of taxes.
37. Arrears of taxes.—(1) The right to recover arrears of any tax or duty (including arrears of land revenue) on any property situated in the district of Goa of the existing Union Territory shall belong to the State of Goa.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1), shall belong to the State of Goa if the place of assessment of that tax or duty is included in the district of Goa of the existing Union Territory.
38. Right to recover loans and advances.
38. Right to recover loans and advances.—The right to recover any loans or advances made by the Union before the appointed day to any local body, society, agriculturist or other person in the district of Goa of the existing Union Territory shall belong to the State of Goa:
Provided that the right to recover loans or advances of pay and travelling allowance to a Government servant made before the appointed day by the Administrator shall pass to the State of Goa if such Government servant is allotted to that State.
39. Investments in and loans, etc., to certain corporate bodies.
39. Investments in and loans, etc., to certain corporate bodies.—Where any body corporate constituted under a Central Act or a State Act for the existing Union Territory, or any part thereof, has, by virtue of the provisions of Part II, become an inter-State body corporate, the investments in, or loans or advances to any such body by the Union made before the appointed day shall be divided between the State of Goa and the Union in such manner as may be agreed between them before the expiration of one year from the appointed day, or in default of such agreement in such manner as the Central Government may, by order, direct.
40. Assets and liabilities of State undertakings.
40. Assets and liabilities of State undertakings.—The assets and liabilities relating to any commercial undertaking of the existing Union Territory shall,—
(a) if the undertaking is located in the district of Goa of the existing Union Territory, pass to the State of Goa;
(b) if the undertaking is located in the district of Goa, as well as the districts of Daman and Diu, of the existing Union Territory, be divided in such manner as may be agreed upon between the State of Goa and the Union before the expiration of one year from the appointed day, or in default of such agreement, as the Central Government may, by order, direct.
41. Refund of taxes collected in excess.
41. Refund of taxes collected in excess.—The liability of the Union to refund—
(a) any tax or duty on property, including land revenue collected in excess shall go to the State of Goa if the property is situated in the district of Goa of the existing Union Territory;
(b) any other tax or duty collected in excess shall go to the State of Goa if the place of assessment of that tax or duty is included in the district of Goa of the existing Union Territory.
42. Certain deposits.
42. Certain deposits.—The liability of the Union in respect of any civil deposit or local fund shall, on and from the appointed day, be the liability of the State of Goa, if the deposit has been made in the district of Goa of the existing Union Territory.
43. Provident fund.
43. Provident fund.—(1) The liability of the Union in respect of the provident fund account of a Government servant employed in connection with the administration of the existing Union Territory and in service on the appointed day shall, on and from that day, be the liability of the State of Goa if that Government servant is permanently allotted to that State.
(2) The liability of the Union in respect of the provident fund account of a Government Servant employed in connection with the administration of the existing Union Territory who has retired from service before the appointed day shall be the liability of the State of Goa in the first instance and shall be adjusted between the State of Goa and the Union according to the population ratio.
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Other Contents of Goa, Daman and Diu Reorganisation Act, 1987 |
44. Pensions granted by the Administrator, etc.
44. Pensions granted by the Administrator, etc.—(1) Subject to the adjustments mentioned in sub-section (4), the State of Goa shall, in respect of pensions granted before the appointed day by the Administrator, pay the pensions drawn in the treasuries in the Goa district of the existing Union Territory.
(2) Subject to the adjustments mentioned in sub-section (4), the liability in respect of pensions of Government servants employed in connection with the affairs of the existing Union Territory who retire or proceed on leave preparatory to retirement before the appointed day but whose claims for pensions are outstanding immediately before that day, shall be the liability of the State of Goa.
(3) The liability of the Union in respect of pensions granted before the appointed day by the administrator and drawn in any treasury outside the existing Union Territory shall be the liability of the State of Goa subject to adjustments to be in accordance with sub-section (4) as if such pensions had been drawn in the treasuries referred to in sub-section (1).
(4) In respect of the period commencing on the appointed day and ending on the 31st day of March, 1988, and in respect of each subsequent financial year, the total payments made by the State of Goa in respect of pensions referred to in sub-section (1) and sub-section (2) shall be apportioned between the State of Goa and the Union in the population ratio.
(5) The liability in respect of the pension of any Government servant employed immediately before the appointed day in connection with the affairs of the existing Union Territory and retiring on or after that day, shall be that of the State of Goa or Union, as the case may be, but the portion of the pension of the pension in respect of the period of service of any such Government servant before the appointed day shall be apportioned between the State of Goa and the Union in the population ratio.
(6) Any reference in this section to a pension shall be construed as including a reference to the commuted value of the pension.
45. Contracts.
45. Contracts.—(1) Where before the appointed day, the Union has made any contract in the exercise of its executive power for any purposes of the existing Union Territory that contract shall be deemed to have been made in the exercise of the executive power of the State of Goa,—
(a) if the purpose of the contract are, on and from the appointed day, exclusively purposes of that State; and
(b) if the purpose of the contract are, on and from that day, not exclusively purposes of any area in the districts of Daman and Diu of the existing Union Territory,
and all rights and liabilities which have accrued, or may accrue, under any such contract shall, to the extent to which they would have been rights or liabilities of the Union, be rights or liabilities of the State of Goa:
Provided that in any such case as is referred to in clause (b), the initial allocation of rights and liabilities made by this sub-section shall be subject to such financial adjustments as may be agreed upon between the State of Goa and the Union or in default of such agreement, as the Central Government may, by order, direct.
(2) For the purposes of this section, there shall be deemed to be included in the liabilities which have accrued or may accrue under any contract—
(a) any liability to satisfy an order or award made by any court or other tribunal in proceedings relating to the contract; and
(b) any liability in respect of expenses incurred in, or in connection with, any such proceedings.
(3) This section shall have effect subject to the other provisions of this Part relating to the apportionment of liabilities in respect of loans, guarantees and other financial obligations.
46. Liability in respect of actionable wrong.
46. Liability in respect of actionable wrong.—Where, immediately before the appointed day, the Union in connection with the government of the existing Union Territory is subject to any liability in respect of an actionable wrong, other than breach of contract, that liability shall,—
(a) if the cause of action arose wholly within the district of Goa of the existing Union Territory, be a liability of the State of Goa; and
(b) in any other case, be initially a liability of the State of Goa but subject to such financial adjustments as may be agreed upon between the State of Goa and the Union, or in default of such agreement, as the Central Government may, by order, direct.
47. Liability as guarantor of co-operative societies.
47. Liability as guarantor of co-operative societies.—Where, immediately before the appointed day, the Union in connection with the governance of the existing Union Territory is liable as guarantor in respect of any liability of a registered co-operative society or other person, that liability of the Union shall be a liability of the State of Goa—
(a) if the area of the operations of such society or person is limited to the territories in the district of Goa of the existing Union Territory; and
(b) if the area of the operations of such societies or person extends to the whole of the existing Union Territory:
Provided that in any such case as is referred to in clause (b), the initial allocation of liabilities under this section shall be subject to such financial adjustments as may be agreed upon between the State of Goa and the Union or in default of such agreement, as the Central Government may, by order, direct.
48. Items in suspense.
48. Items in suspense.—If any item in suspense is ultimately found to affect an asset or liability of the nature referred to in any of the foregoing provisions of this Part, it shall be dealt with in accordance with that provision.
49. Residuary provision.
49. Residuary provision.—The benefit or burden of any assets or liabilities of the Union in connection with the government of the existing Union Territory not dealt with in the foregoing provisions of this Part shall be retained by the Union for the purposes of the governance of the Union Territory of Daman and Diu.
50. Apportionment of assets or liabilities by agreement.
50. Apportionment of assets or liabilities by agreement.—Where the State of Goa and the Union agree that the benefit or burden of any particular asset or liability should be apportioned between them in a manner other than that provided for in the foregoing provisions of this Part, then, notwithstanding anything contained therein, the benefit or burden of that asset or liability shall be apportioned in the manner agreed upon.
51. Power of Central Government to order allocation or adjustment in certain cases.
51. Power of Central Government to order allocation or adjustment in certain cases.—Where, by virtue of any of the provisions of this Part, the Union becomes entitled to any property or obtains any benefits or the State of Goa becomes subject to any liability, and the Central Government is of opinion on a reference made within a period of three years from the appointed day by the State of Goa that it is just and equitable that that property or those benefits should be transferred to, or shared with, the State of Goa or that a contribution towards that liability should be made by the Union the said property or benefits shall be allocated in such manner, or the Union shall make to the State of Goa such contribution in respect thereof, as the Central Government may, after consultation with the Government of the State of Goa by order, determine.
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