(1) If the following situation occurs in any financial year, the Minister of Finance of the Government of Nepal may submit supplementary estimates to the House of Representatives:-
(a) If the amount authorized to be spent on any service by the Appropriation Act for the current fiscal year is insufficient or if it is necessary to spend on a new service not authorized by the Appropriation Act for that year, or
(b) If the expenditure exceeds the amount authorized by the Appropriation Act in the current financial year.
(2) The amount kept in the supplementary estimate shall be mentioned in the relevant heading and kept in the supplementary appropriation bill.