 financial memorandumclause 4 of the bill provides for division of districts of an administrative unit it is likely that some districts may have to be formed, the bill therefore will involve expenditure from the consolidated fund of india in respect of infrastructure and other facilities for districts to be newly formed in respect of union territories moreover, there is a provision of delimitation of territorial constituencies of legislative assemblies it is likely that an annual recurring expenditure of about tupees one hundred may be involved, a non-recurring expenditure of about tupees two hundred crore may also be involved annexure extract from the constitution of india     composition 81 (2)     of the house of the people (2) for the purpose of sub-clause (a) of clause (1),— (b) each state shall be divided into territorial constituencies in such manner that the ratio between the population of each constituency and the number of seats allotted to it is, so far as practicable, the same throughout the state      composition 170 (1)  > ba  of legislative assemblies(2) for the purposes of clause (1), each state shall be divided into territorial constituencies in such a manner that the ratio between the population of each constituency and the number of seats allotted to it shall, so far as practicable, be the same throughout the state      