(1) Any expenditure incurred during the period between the commencement of this Act and establishment of the Council under any of the provisions of this Act shall be borne by the Central Government and the amount of the expenditure so incurred shall on such establishment be recoverable by that Government from out of the New Delhi Municipal Fund.
     (2) If in respect of the period between the establishment of the Council and the adoption of the first budget by the Council further expenditure from the New Delhi Municipal Fund becomes necessary over and above the expenditure thereto authorised for that year by the sanctioned budget estimate, the Council shall adopt a supplementary statement showing the estimated amount of that expenditure.
     (3) Every item of expenditure shown in the supplementary statements adopted by the Council shall be deemed to be expenditure covered by a current budget-grant within the meaning of section 47.
     (4) The supplementary statement shall be prepared, presented, and adopted in such manner and shall provide for such matter as may be determined by the Council.