The Constitution of the Democratic Socialist Republic of Sri Lanka 151. (1) Notwithstanding any of the provisions of Article 149, Parliament may by law create a Contingencies Fund for the purpose of providing for urgent and unforeseen 113 Contingencies Fund (2) The Minister in charge of the subject of Finance, if satisfied – (a) that there is need for any such expenditure; and (b) that no provision for such expenditure exists, may, with the consent of the President, authorize provision to be made therefore by an advance from the Fund. (3) As soon as possible after every such advance, a Supplementary Estimate shall be presented to Parliament for the purpose of replacing the amount so advanced. 152. No Bill or motion, authorizing the disposal of, or the imposition of charges upon, the Consolidated Fund or other funds of the Republic, or the imposition of any tax or the repeal, augmentation or reduction of any tax for the time being in force shall be introduced in Parliament except by a Minister, and unless such Bill or motion has been approved either by the Cabinet of Ministers or in such manner as the Cabinet of Ministers may authorize. Special provisions as to Bills affecting public revenue 153. 115[(1) There shall be an Auditor-General who shall be a qualified Auditor, and who shall subject to the provisions of Article 41A, be appointed by the President. The AuditorGeneral shall hold office during good behaviour.] Auditor-General (2) The salary of the Auditor-General shall be determined by Parliament, shall be charged on the Consolidated Fund and shall not be diminished during his term of office. (3) The office of the Auditor-General shall become vacant (a) upon his death; (b) on his resignation in writing addressed to the President; (c) on his attaining the age of sixty years; (d) on his removal by the President on account of ill health or physical or mental infirmity; or (e) on his removal by the President upon an address of Parliament. 115 - Substituted by the Twentieth Amendment to the Constitution Sec. 32(1).

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