82. Reports relating to accounts of Jammu and Kashmir State.—(1) The reports of the
Comptroller and Auditor-General of India referred to in clause (2) of article 151 relating to the
accounts of the existing State of Jammu and Kashmir in respect of any period prior to the appointed
day shall be submitted to the Lieutenant Governors of the successor Union territory of Jammu and
Kashmir, and Union territory of Ladakh.
(2) The Lieutenant Governor of Jammu and Kashmir, thereafter shall cause the reports to be laid
before the Legislature of the Union territory of Jammu and Kashmir.
(3) The Lieutenant Governor of Jammu and Kashmir may by order—
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(a) declare any expenditure incurred out of the Consolidated Fund of Jammu and Kashmir on
any service in respect of any period prior to the appointed day during the financial year or in
respect of any earlier financial year in excess of the amount granted for that service and for that
year as disclosed in the reports referred to in sub-section (1) to have been duly authorised; and
(b) provide for any action to be taken on any matter arising out of the said reports.Source footnotes
Text extracted from the official PDF. Section boundaries were checked against the source index. Page numbers, watermarks and footnotes may remain in the extract; verify the linked original document.
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More sections of this act
Section 1 · Short title.Section 2 · Definitions.Section 3 · Formation of Union territory of Ladakh without Legislature.Section 4 · Formation of Union territory of Jammu and Kashmir with Legislature.Section 5 · Governor of existing State of Jammu and Kashmir to be common Lieutenant Governor.Section 6 · Amendment of First Schedule to the Constitution.Section 7 · Saving powers of the Government of Union territory of Jammu and Kashmir.Section 8 · Amendment of Fourth Schedule to Constitution.India Code, Government of India. Text fetched 10 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.