The government development and non-development expenditure are as follows :
(i) The government development expenditure is the expenditure that is incurred by it for the economic and social development of the country.
(ii) Expenditure on health, education, industrial development, social ***, scientific research, etc. is considered as the government developmental expenditure.
(iii) The government non-development expenditure is the expenditure incurred on the essential service of the government.
(iv) Expenditure on administrative services, defence, judiciary, police, etc. is considered as the government non-developmental expenditure.
