(1) The Minister for Finance of the Government of
Nepal may lay before the House of Representatives a supplementary estimate if it
is found in any financial year,-
(a) that the sum authorized to be spent for a particular service by the
Appropriation Act for the current financial year is insufficient, or
that a need has arisen for expenditures on some new service not
provided for by the Appropriation Act for that year, or
(b) that the expenditures made during that financial year are in excess of
the amount authorized by the Appropriation Act.
(2) The sums included in the supplementary estimate shall be specified
under the related heads in a Supplementary Appropriation Bill.