Article 267 of Constitution of India "Contingency Fund"
(1) Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled "the Contingency Fund of India" into which shall be paid from time to time such sums as may be determined by such law, and the said Fund shall be placed at the disposal of the President to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law under Article 115 or Article 116.
(2) The Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to be entitled "the Contingency Fund of the State" into which shall be paid from time to time such sums as may be determined by such law, and the said Fund shall be placed at the disposal of the Governor of the State to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislature of the State by law under Article 205 or Article 206.
Article 268 of Constitution of India "Duties levied
by the Union but collected and appropriated by the States"
(1)Such stamp duties and such duties of excise on medicinal
and toilet preparations as are mentioned in the Union List
shall be levied by the Government of India but shall be
collected -
(a) in the case where such duties are leviable within any
Union territory, by the Government of India, and
(b) in other cases, by the States within which such duties
are respectively leviable.
(2) The proceeds in any financial year of any such duty
leviable within any State shall not form part of the
Consolidated Fund of India, but shall be assigned to that
State.