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Section 5: Fiscal management targets

The Himachal Pradesh Fiscal Responsibility and Budget Management Act, 2005State Act of Himachal Pradesh · Act 14 of 2005

1 [(1) In particular and without prejudice to the generality of the foregoing provisions, the State Government shall- 2 [(i) eliminate revenue deficit and maintain revenue surplus thereafter;]

3 [(ii) maintain fiscal deficit of 6 percent or less of Gross State Domestic Product in the Financial Year 2022-23, 3.5 percent or less of Gross State Domestic Product in the Financial Years 2023-24 and 2024-25 and at the level of 3 percent or less of Gross State Domestic Product thereafter:

Provided that interest free loan for a term of fifty years under the “Scheme for Special Assistance to States for Capital Expenditure” of the Central Government for financing infrastructure projects of the State, shall be allowed over and above all limits specified for fiscal deficit debt stock:

Provided further that the fiscal deficit may exceed the prescribed limit if any unutilized borrowing of previous financial year is carried forward to subsequent financial year(s);]

4 [(iii) reduce outstanding debt to level of such percentage of Gross State Domestic Product, as may be prescribed; and]

1. Sub-section (1) substituted vide H.P Act No. 26 of 2005, again Sub-sections (1) substituted vide H.P Act No. 25 of 2011.

2. Clause (i) substituted vide H.P Act No. 1 of 2023.

3. Clause (ii) amended vide H.P. Act No. 4 of 2021, 15 of 2022 and again substituted vide H.P Act No. 1 of 2023.

4. Clause (iii) substituted vide H.P Act No. 1 of 2023.

THE HIMACHAL PRADESH FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2005 6

(iv) maintain outstanding risk weighted guarantees on long term debt below forty per cent of total revenue receipt in the preceding financial year for which actuals are available as per finance accounts.

1 [(2) Notwithstanding anything contained in sub-section (1), the targets under different parameters of clauses (i), (ii) and (iii) of sub-section

(1), may be exceeded in case of,-

(a) unforeseen demands on the finances of the State Government due to reasons of national security or natural calamity declared by the Central Government or the State Government, as the case may be; or

(b) due to increase in developmental and other unavoidable expenditure; or

(c) when increased borrowing limit, if any, is allowed by the Central Government from time to time:

Provided that a statement in respect of the ground or grounds specified under this sub-section shall be placed before the Legislative Assembly, as soon as may be, after such deficit amount exceeds the aforesaid targets.]

Where this provision sits

ActThe Himachal Pradesh Fiscal Responsibility and Budget Management Act, 2005
Section5
Marginal noteFiscal management targets
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

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