C.O. 6

Datedthe 26th January, 1950

THECONSTITUTION (REMOVAL OF DIFFICULTIES) ORDER NO. III

Inexercise of the powers conferred by clause (1) of article 392 of theConstitution of India, the President is pleased to make the following Order,namely : --

1.(1) This Order may be called the Constitution (Removal of Difficulties) Order,No. III.

(2)It shall come into force at once.

2.During the period of two years from the commencement of this Order, theConstitution of India shall have effect subject to the following adaptations :--

(1)Article 149 shall be renumbered as clause (1) of that article and the followingclauses shall be added thereto, namely : --

"(2)Nothing in clause (1) shall apply in relation to the accounts for the periodbeginning on the twenty-sixth day of January. 1950, and ending on thethirty-first day of March, 1950, of any State specified in Part B of the FirstSchedule, and the provisions relating to the audit of the accounts of suchState in force immediately before the commencement of this Constitution shallcontinue to have effect in relation to the accounts for the said periodof such State.

(3)In its application to the Patiala and East Punjab States Union, clause (2) shallhave effect as if for the reference therein to the thirty-first day of March,1950, there was substituted a reference to the twelfth day of April, 1950."

(2)To article 270, the following clause shall be added, namely : --

"(5)Any order in force immediately before the commencement of this Constitutionrelating to the distribution between the Dominion of India and the Provinces ofthe net proceeds in the financial year ending on the thirty-first day ofMarch, 1950, of taxes on income other than agricultural income shall, on suchcommencement, continue to have effect and be deemed to be an order made underthis article relating to the distribution between the Union and thecorresponding States of such net proceeds."

(3)To article 273, the following clause shall be added, namely : --

"(4)Any order in force immediately before the commencement of this Constitutionassigning to the Provinces of Assam, Bihar, Orissa or West Bengal any share ofthe net proceeds in the financial year ending on the thirty-first day of March,1950, of any export duty on jute or jute products shall, on such commencement,continue to have effect and be deemed to be an order made under this articleprescribing the sum so assigned as grant-in-aid of the revenues of thecorresponding State."

(4)To article 275, the following clause shall be added, namely : --

"(3)Any order in force immediately before the commencement of this Constitutionprescribing any sum to be charged on the revenues of India in the financial yearending on the thirty-first day of March, 1950, as grant-in-aid of the revenuesof any Province shall, on such commencement, continue to have effect and bedeemed to be an order made by the President under this article providing suchsum as grant-in-aid of the revenues of the corresponding State."

(5)To article 390, the following shall be added, namely : --

"oris authorised in accordance with the provisions of article 390A."

(6)After article 390, the following article shall be inserted, namely : --

Provisionsas to supplementary grants in respect of the year ending on 31st March 1950

"390A.(1) If in respect of the financial year ending on the thirty-first day of March,1950, further expenditure from the revenues of India becomes necessary overand above the expenditure theretofore authorised for that year, the Presidentshall cause to be laid before Parliament a supplementary statement showing theestimated amount of that expenditure, and the provisions of sections 33, 34 and35 of the (Government of India Act, 1935, shall subject to necessarymodifications have effect in relation to that statement and that expenditureas they would have had effect in relation to the annual financial statement andthe expenditure mentioned therein if this Constitution had not come into force.

(2)If in respect of the said financial year further expenditure from the revenuesof a State specified in Part A of the First Schedule becomes necessary over andabove the expenditure theretofore authorised for that year, the Governor ofthe State shall cause to be laid before 'the House or Houses of the Legislatureof the State a supplementary statement showing the estimated amount of thatexpenditure, and the provisions of sections78, 79 and 80 of the Governmentof India Act, 1935, shall subject to necessary modifications have effect inrelation to that statement and that expenditure as they would have had effect inrelation to the annual financial statement and the expenditure mentionedtherein if this Constitution had not come into force.

(3)If in respect of the said financial year expenditure from the revenues of aState specified in Part B of the First Schedule becomes necessary over andabove the expenditure theretofore authorised for that year, the Rajpramukh ofthe State shall authorise such expenditure in accordance with the rules in forceimmediately before the commencement of this Constitution governing theauthorisation of such expenditure from the revenues of the corresponding IndianState subject to necessary modification.

(4)In their application to the Patiala and East Punjab States Union, this articleand article 390 shall have effect as if for any reference therein to thethirty-first day of March, 1950, there was substituted a reference to thetwelfth day of April, 1950."

(7)Paragraph 13 of the Sixth Schedule shall be renumbered as sub-paragraph (1) ofthat paragraph, and the following sub-paragraph shall be added thereto, namely :--

"(2)The provisions of sub-paragraph (1) shall not apply in relation to the annualfinancial statement in respect of the financial year beginning on the first dayof April, 1950, to be laid before the Legislature of Assam under article 202."