 financial memorandumclause 3 of the bill provides for the purchase of tobacco from tobacco growers by the central government through tobacco board of india clause 5 provides that the entire tobacco grown by small and marginal tobacco growers shall be compulsorily insured free of cost by the central government against natural calamities, etc clause 6 provides for the establishment of a tobacco growers benefit fund to which the central government and state governments shall contribute in such ratio as may be prescribed the bill, therefore, if enacted, would involve expenditure from the consolidated fund of india it is likely to involve a recurring expenditure of rupees three hundred crore per-annum a non-recurring expenditure to the tune of rupees four hundred crore is also likely to be involved  memorandum regarding delegated legislationclause 7 of the bill empowers the central government to make rules for carrying out the purposes of this bill the rules will relate to matters of detail only the delegation of legislative power is of anormal character 