(1) If the following situation occurs in any financial year, the finance minister of the province may submit supplementary estimates to the provincial assembly:-
(a) If the amount authorized to be spent for any service in accordance with the Provincial Appropriation Act for the current financial year is insufficient or if it is necessary to spend on new services not authorized by the Provincial Appropriation Act for that year, or (b) In the current financial year, if the expenditure exceeds the amount authorized under the Provincial Appropriation Act.
(2) The amount kept in the supplementary estimate shall be mentioned in the relevant heading and kept in the supplementary appropriation bill.