(१) कुनै आर्थिक वर्षमा देहायको अवस्था पर्न आएमा नेपाल सरकारको अर्थमन्त्रीले प्रतिनिधि सभामा पूरक अनुमान पेश गर्न सक्नेछ :–
(क) चालू आर्थिक वर्षका लागि विनियोजन ऐनले कुनै सेवाका लागि खर्च गर्न अख्तियारी दिएको रकम अपर्याप्त भएमा वा त्यस वर्षका लागि विनियोजन ऐनले अख्तियारी नदिएको नयाँ सेवामा खर्च गर्न आवश्यक भएमा, वा
(ख) चालू आर्थिक वर्षमा विनियोजन ऐनले अख्तियारी दिएको रकमभन्दा बढी खर्च हुन गएमा ।
(२) पूरक अनुमानमा राखिएको रकम सम्बन्धित शीर्षकमा उल्लेख गरी पूरक विनियोजन विधेयकमा राखिनेछ ।
(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 82
(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.
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