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 he 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 make 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.—(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.
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(2) The Governor 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.—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 Construction
(Distribution of Revenues) Order,1985 in such manner as he thinks fit.