(1) The State Minister for Finance may lay before the
State Assembly 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
State Appropriation Act for the current financial year is insufficient,
or that a need has arisen for expenditures upon some new service not
provided for in the State Appropriation Act for that year, or
(b) that the expenditures made during that financial year are in excess of
the amount authorized by the State Appropriation Act.
(2) The sums included in the supplementary estimates shall be specified
under the heads in a Supplementary Appropriation Bill.