 financial memorandumclause 3 of the bill provides for the payment of pension at the different rates to both husband and wife who have attained the age of fifty-five years or morc clause 4 provides for medical aid and facilities of free residential accommodation the bill if enacted would involve expenditure from the consolidated fund of india an annual recurring expenditure of about rupees five hundred crores is likely to be involved from consolidated fund of india similarly, a non-recurring expenditure to the tune of one hundred crore at the initial stage will also be involved memorandum regarding delegated legislationclause 5 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, therefore, of a normal character