www.lawcommission.gov.np (b) The amount required as remuneration and facilities payable to the Chairperson and members of the Provincial Public Service Commission; (c) All charges relating to debts to which the Provincial Government is liable; (d) Any sum required to satisfy any judgment or decree made by a court against the Provincial Government; and (e) Any other sum specified by the provincial law to be chargeable on the Province Consolidated Fund. 207. Estimates of Revenues and Expenditures: (1) The Provincial Minister for Finance shall, in respect of every fiscal year, lay before the Provincial Assembly an annual estimate setting out, inter alia, the following matters:(a) An estimate of revenues; (b) The moneys required to meet the charges on the Provincial Consolidated Fund; and (c) The moneys required to meet the expenditure to be provided for by a Provincial Appropriation Act. (2) The annual estimate to be laid pursuant to clause (1) shall also be accompanied by a statement of the expenses allocated to every Ministry in the previous fiscal year and particulars of whether or not the objectives of the expenses have been achieved. 208. Provincial Appropriation Act: The moneys required to meet the expenditure to be provided for by the Provincial Appropriation Act shall be specified under appropriate heads in an Appropriation Bill. 209. Supplementary Estimates: (1) The Provincial Minister for Finance may lay before the Provincial Assembly a supplementary estimate in case it is found in any fiscal year,(a) That the sum authorized to be spent for a particular service by the Provincial Appropriation Act for the current financial year is insufficient, or that a need has arisen for expenditures upon some new 106