46. (1) The following expenditure shall be charged on a Union Fund, namely:-(a) all sums to be paid to, or in connection with employment of, any Government servant who is or has been in the service of a Union Parishad;(b) such sums as the Union Parishad may be required by the Government to contribute towards the conduct of elections, the auditing of accounts and such other matters as may, from time to time, be specified by the Government;(c) any sum required to satisfy any judgement, decree or award against the Union Parishad by any Court or tribunal; and(d) any expenditure declared by the Government to be so charged. (2) If any expenditure charged on a Union Fund is not paid, the Government may, by order, direct the person or persons having the custody of the Union Fund to pay such amount, or so much thereof as may, from time to time, be possible, from the balance of the Union Fund.