Regulations of the Constitutional Organization of Pasundan

by Parliament of the State of Pasundan

Chapter I : General

Article 1

In the present Regulations the following definitions apply :

1. State : the Constitutional Unit referred to in the Decree of the Lieutenant Governor-General of the Netherlands-Indies dated 26 February 1948, No. 1 A (Statute Book 1948, No. 52) ;
2. Negara (State) Pasundan : the same Constitutional Unit.
3. Pasundan Parliament : the representation recognized as such by or in virtue of legal regulations.
4. State Law : a regulation of the State enacted jointly by the Pasoen dan Parliament and the Wali-Negara (Head of the State).

Article 2

The Capital of the State shall be Bandung.

Chapter II : Concerning the Pasundan Parliament

Article 3

1. The Pasoendan Parliament shall consist of one hundred members.
2. Of these members, seventy-five shall be designated by general elections. The Wali-Negara shall appoint the other members.
3. The elections shall be held and the members appointed according to regulations to be established by State Law, on the basis of the principle that the Parliament shall be representative also for any minority groups that are to be considered for that purpose on account of their numerical strength or in view of their social, cultural or economic importance.
4. If and as far as the number of seats specified have not been taken following the elections, the Wali-Negara shall appoint members to fill the vacancies in the manner regulated in the State Law referred to in the preceding paragraph.

Article 4

1. The members shall be elected or appointed for a period of four years.
2. They shall retire simultaneously ; the retiring members shall immediately be eligible for re-election or re-appointment.
3. He who has been elected or appointed to fill a vacancy that has arisen in the interval between two elections shall retire at the moment when the member whose place he takes would have had to retire.

Article 5

1. Only those shall be admitted as members who :
   a. are Indonesian citizens;
   b. have reached the age of twenty-five years;
   c. are capable of reading and writing Latin characters.
   Moreover, to be elected or appointed, candidates must have been established within the territory of the State at least for the year preceding the day of election or appointment.
2. Not admitted as members shall be those who :
   a. are placed under legal control or are committed to a lunatic asylum on account of insanity;
   b. have been deprived of eligibility in virtue of an irrevocable judicial sentence, for the period to which such deprivation relates;
   c. have been sentenced to imprisonment for more than one year in virtue of an irrevocable judgment, until five years have elapsed since the term of imprisonment was served;
   d. have been dishonourably discharged from any government service, for five years from the date of such discharge.
3. In special cases – at its own discretion – the Parliament can grant exemption from the requisites specified in the first and second paragraphs of the present Article.

Article 6

1. The membership is incompatible with the office (function) of :
   a. Wali-Negara
   b. Minister,
   c. Parliamentary Secretary.
2. As far as this is necessary, a State Law shall specify any other offices or functions that are incompatible with the membership.

Article 7

1. Members are not allowed :
   a. to act as barristers, solicitors or attorneys in lawsuits in which the State is involved ;
   b. to contract for any works, supplies or transports for the State or stand surety for same, nor participate in them, either directly or indirectly ;
   c. to take part, either directly or indirectly in the private lease of State property or rights, or in the purchase of disputed claims against the State.
2. The Parliament can grant exemption from the above prohibitions, if, in its opinion, the interest of the State should require this.

Article 8

On the proposal of the Parliament or with the latter's assent, the Wali-Negara can relieve the members of their functions :
a. in case of proven incapacity due to old age or parmanent mental or physical defects,
b. on account of transgression of a regulation issued for the members;
c. on account of misbehaviour or immorality, or in case of continual negligence in the discharge of their functions.

Article 9

The membership shall terminate in the event of departure or absence from the territory of the State for or during more than six months, except in special cases, at the discretion of the Wali-Negara, having consulted the Parliament in the matter.

Article 10

1. Unless the Parliament has made use of the power conferred on it in virtue of Article 5, paragraph 3, the Wali-Negara shall relieve of his membership the member who has lost his Indonesian citizenship or to whom applies one of the conditions specified in the second paragraph of that Article.
2. If persons have been elected or appointed members who are not admitted to the membership in accordance with the provision of Article 6, paragraph 1, or in virtue of a State Law as referred to in the second paragraph of that Article, this election or appointment shall be legally null and void, unless they notify the Chairman in writing, within a fortnight after their election or appointment is, or may be reasonably considered – at the Chairman's discretion – to be known to them, that they accept their election or appointment as members. In that case they are legally relieved of the office (function) which is incompatible with their membership.

Article 11

The members are authorized to resign at any time, they shall notify the Chairman in writing of such intention.

Article 12

The regulations concerning the manner in which vacancies are filled, credentials of new members are submitted and examined, and the settlement of disputes that may arise with regard to such credentials or the election, shall be established by State Law.

Article 13

1. Before entering upon their duties, the members shall be sworn in by the Chairman, in a session of the Parliament, the oath (solemn declaration and promise) reading as follows:
   "I swear (solemnly declare) that, to be elected (appointed) a member of the Pasoendan Parliament, I have not given or promised nor shall give anything to anybody whomsoever, either directly or indirectly, under whatever name or pretext. I swear (solemnly promise) that, to do or omit doing anything in the discharge of my duties as a member, I shall not accept any promise or any present from anybody whomsoever, either directly or indirectly. I swear (solemnly promise) that I shall respect the legal provisions applicable to the State and promote the public weal in the State to the best of my ability. So help me God! (This I do solemnly declare and promise)."
2. The manner in which the oath included in the present Article and elsewhere is administered shall be regulated by State Law.
3. The members shall vote without instructions of or consultation with those we elected or appointed them.
4. No action can be brought against them – no more than against the Ministers and the attorneys referred to in Article 19 – for what they have said in the session of the Parliament or have submitted to the latter in writing, unless, in so doing, they divulge what has been said or submitted in private session under the seal of secrecy.

Article 14

1. From among its members, the Parliament shall appoint a Chairman for the duration of the period referred to in Article 4 and, in the event of appointment during such period, for the time that still has to elapse until its conclusion. The Chairman shall be at least thirty years of age.
2. The fixed remuneration and any other remunerations carried by his office shall be established by Decree of the Wali-Negara in concert with the Parliament.
3. At the beginning of each session year the Parliament shall appoint from among its members a first Chairman and a second and third deputy Chairman.
4. If, on the strength of Article 40, the Chairman acts as Wakil Wali Negara (Deputy Head of the State), his function shall be temporarily discharged by his deputy.

Article 15

1. The Chairman shall convene and preside over the meetings.
2. He shall see that order is maintained in such meetings.

Article 16

1. The Parliament shall assemble at least twice annually and, further, as often as the Wali-Negara or the Chairman thinks it necessary or at least one-fifth of the members submit a motivated request in writing to that effect.
2. In the latter case, as well as if the Wali-Negara intimates his desire that a meeting be held, the Chairman shall convene it not later than thirty days from the receipt of such a request.
3. The first ordinary annual session of the Parliament shall be opened on 26 February, the second on 15 September. If these dates fall on a Friday, a Sunday or a public holiday opening shall take place on the following working day.

Article 17

1. The Parliament shall hold its meetings in public at Bandoeng, unless another place is designated for this purpose by State Law.
2. The doors shall be closed if at least one-tenth of the members present should require this or the Chairman deem it necessary.
3. After the doors have been closed, the meeting shall decide whether the session will be private. -
4. Subject to the provisions of Article 18, a decision can be taken on the points dealt with in private session.
5. All those who have attended a private session are under an obligation to keep the questions dealt with secret, unless the Parliament decides otherwise or lifts the secrecy; the same applies to the members, the Ministers or their attorneys and the officials who have taken cognizance in any way whatever of the points dealt with and the relevant documents.

Article 18

In a private session no decision can be taken with regard to the following questions :
a. the budget and the budget-account ,
b. alteration of the budget ;
c. introduction, modification or abolition of taxes;
d. contracting or guaranteeing loans ;
e. alienating, either in full or in part, and mortgaging, letting, leasing or lending property or rights ,
f. arranging for the realization of works, supplies and transports otherwise than by public tender ;
g. effecting compromises ;
h. remission, in full or in part, of debts ;
i. founding and closing institutions of public welfare ;
j. admission of elected members
k. granting concessions.

Article 19

1. The Wali-Negara and the Ministers, individually or jointly, or those empowered by them, can attend the deliberations of the Parliament, in order to give information.
2. The persons referred to in the previous paragraph shall be given permission to speak when and as often as they desire to do so, but only after the person who is speaking has terminated.

Article 20

1. The Parliament is not allowed to proceed to consultation, nor to take decisions, unless more than half of the number of members mentioned in paragraph 1, Article 3, are present.
2. If the number of members required according to the previous paragraph are not present, the Chairman shall convene a new meeting in the manner specified in the Rules of Procedure. In that meeting consulta tion may take place and decisions be made with regard to the subjects that were to be dealt with in the previous meeting, irrespective of the number of members then present.

Article 21

1. The members shall abstain from voting on matters, including appointments, concerning themselves personally, their wives or kinsfold and relatives up to the third degree inclusive, as well as those who, although they do not belong to the persons just referred to, depend for their livelihood entirely or partly on these members, or on matters in which such members are involved as attorneys.
2. An appointment is considered to concern somebody personally if he is one of those persons to whom the choice is limited by a select list or in case of a second ballot.

Article 22

1. Decisions regarding matters shall be taken by absolute majority of votes.
2. If the votes are equally divided, the decision shall be taken in the next meeting.
3. In this meeting, and also in a plenary session, the proposal shall be considered not to have been adopted if the votes are equally divided.
4. Should one of the members require this, a poll shall be held on particular matters. However, the Chairman may independently – and must, at the request of at least ten members – arrange for a vote to be taken by means of closed, unsigned papers.
5. Voting on persons shall take place by means of closed and un signed papers.
   The absolute majority of the valid votes shall be decisive; in case of equality of votes, lots shall be drawn.

Article 23

1. To attend the meetings of the Parliament and of the Committees set up by that body, the members shall receive an allowance for travelling and hotel expenses, the amount of which will be fixed by State Law.
2. They may be granted attendance fees and/or allowances to be fixed by decree of the Wali-Negara in concert with the Parliament as a remuneration for the attendance of the meetings referred to in the first paragraph.
3. The provisions of the first and second paragraphs are corres pondingly applicable to members of Committees set up by the Parliament, if the latter are not members of said body.

Article 24

The Parliament shall establish Rules of Procedure for its meetings.

Article 25

The Parliament shall appoint and discharge its Secretary.

Article 26

The Parliament can advocate the interests of the State and its inhabitants before the United States of Indonesia and the Netherlands-Indonesian Union.

Article 27

The Parliament shall have the right of inquiry, to be regulated by State Law.

Article 28

1. The Parliament can invite the Minister individually or jointly to supply information on affairs concerning the State.
2. The Ministers shall comply with such invitation, if in their opinion, this can be done without injury to the interests entrusted to their care.
3. If they feel that this is not the case, the Parliament may require the information asked to be supplied to a Committee of three members to be set up by that body for the purpose in view.
4. For the decision to institute a Committee as referred to in the preceding paragraph, a majority is required of more than half the number of members mentioned in the first paragraph of Article 3. An equal majority is required for the appointment of the Committee's members.
5. If the Committee should decide that the information asked is still to be supplied to the Parliament, the Ministers shall be under an obligation to proceed to supplying it. In the opposite case the members of the Committee are bound over to secrecy with regard to all matters dealt with in the committee.

Chapter III : Concerning the Wali-Negara and the Wakil Wali-Negara

Article 29

The Head of the State shall bear the title of Wali-Negara.

Article 30

The Wali-Negara shall be of Indonesian extraction, be an Indonesian citizen and have reached the age of thirty years.
Moreover, to be elected Wali-Negara, a candidate must have been established within the territory of the State for a period of at least five years preceding the day of his election.

Article 31

1. By means of general elections, the Wali-Negara shall be designated for a period of four years. After said period has elapsed, he shall immediately be eligible for re-election.
2. He shall resign office if, after a periodical election, he is not re-elected, and shall do so at the moment when his successor has taken office.
3. The organization of the elections shall be regulated by State Law.

Article 32

1. The Wali-Negara must neither directly nor indirectly participate in or stand surety for an enterprise that has entered into an agreement with the State with a view of profit or benefit.
2. Except for public bonds, he must not have any claims against the State.

Article 33

Before taking office, the Wali-Negara shall be sworn in by the Chair man, in a public session of the Parliament, the oath (solemn declaration and promise), reading as follows:
"I swear (solemnly declare) that, to be elected Wali-Negara, I have not given or promised nor shall give anything to anybody whomsoever, either directly or indirectly under whatever name or pretext. I swear (solemnly promise) that, to do or omit doing anything in the discharge of my duties as Wali-Negara, I shall not accept any promise or any present from anybody whomsoever, either directly or indirectly. I swear (solemnly promise) that I shall respect the legal provisions applicable to the State and protect the general and special freedoms and rights of all inhabitants of the State and, for the maintenance and promotion of general and special prosperity, use all the means which the laws and other regulations place at my disposal, in such a way as befits a good Head of the State. So help me God! (This I do solemnly declare and promise)."

Article 34

1. Subject to the provisions of Chapter IV, the Wali-Negara shall be entrusted with the general administration.
2. To that effect, he shall enact the required decrees.

Article 35

The Wali-Negara shall represent the State in private undertakings as well as at law, he can have himself represented for these purposes by attorneys.

Article 36

The Wali-Negara shall have the right to dissolve the Parliament. The decree of dissolution shall also specify the date of the new election (appointment), which shall take place within two months from the day of dissolution.

Article 37

With due consideration to the provisions to be made by the United States of Indonesia, the Wali-Negara shall decide upon the use and the displacement of the security battalions at his disposal.

Article 38

1. Subject to regulations to be established by State Law, the Wali Negara shall appoint and discharge the civil servants of the State. He can transfer this power to others.
2. All civil servants of the State, as well as those placed at the State's disposal, shall, as such, be under the Wali-Negara's orders.
3. Subject to regulations to be established by State Law, the Wali Negara shall fix the amounts of the remunerations.
4. The civil servants shall receive remunerations according to the principle that in addition to the remuneration no other emoluments resulting from the office must be enjoyed, with the exception of those expressly allowed by State Law.

Article 39

A Decree of the Wali-Negara, in concert with the Parliament, shall regulate the remuneration of the Wali-Negara, as well as the allowance to be granted him for representation and the further income carried by his office.

Article 40

1. In case of prevention or absence of the Wali-Negara, the Chairman of the Parliament shall act as Wakil Wali-Negara. With the latter shall then rest the same obligations as with the Wali-Negara, while he also has the same powers as the Wali-Negara.
2. If the Chairman of said body is also prevented or absent, its acting Chairman shall deputize as Wakil Wali-Negara. To the latter the provisions of the second sentence of the previous paragraph shall then be correspondingly applicable.

Article 41

1. If the Wali-Negara deceases or resigns office prior to the termina tion of the period referred to in Article 31, paragraph 1, his functions shall be temporarily filled by the Chairman of the Parliament until the time #a new Wali-Negara having been elected, the latter has entered upon is duties.
2. In the case referred to in the preceding paragraph, however, the Wakil Wali-Negara shall be under an obligation to call an election to be held within three months from the date when the vacancy of Wali-Negara has arisen.

Chapter IV : Concerning the Ministers

Article 42

1. The Wali-Negara shall appoint and discharge the Prime-Minister and the other Ministers.
2. On entering upon their duties they shall be sworn in by the Wali Negara, the oath (solemn declaration and promise) reading as follows:
   "I swear (solemnly declare) that, to be appointed a Minister, I have not given or promised nor shall give anything to anybody whomsoever, either directly or indirectly, under whatever name or pretext. I swear (solemnly promise) that, to do or omit doing anything in the discharge of my duties, I shall not accept any promise or any present from anybody whomsoever, either directly or indirectly. I swear (solemnly promise) that I shall faithfully fulfill all the obligations incumbent upon me as a Minister. So help me God! (This I do solemnly declare and promise)."

Article 43

1. The Ministers shall be jointly responsible towards the Parliament with regard to the general governmental policy of the Ministry and personally responsible for the policy conducted by them as departmental heads.
2. All Decrees of the Wali-Negara and the Orders issued by him shall be countersigned by one or several of the Ministers.

Article 44

The Prime-Minister shall be of Indonesian extraction, be an Indonesian citizen and have reached the age of thirty years.

Article 45

The Council of Ministers shall establish Rules of Procedure for its meetings and shall appoint a Deputy-Chairman from among the Ministers, as far as this is considered necessary.

Article 46

The Ministers are authorized to resign office at any time; they shall notify the Wali-Negara in writing to that effect.

Article 47

The Ministry is obliged to keep the Wali-Negara continually informed of any important affairs concerning the general or particular interest of the State.

Article 48

The remuneration of the Prime-Minister and of the other Ministers, as well as any further income carried to those functions, shall be regulated by Decree of the Wali-Negara in concert with the Parliament.

Chapter V : Concerning the Departments

Article 49

1. Departments shall be instituted, divided and dissolved by Decree of the Wali-Negara, issued in concert with the Parliament.
2. The Wali-Negara shall determine what branches of government care shall come under a particular Department.
3. Each Department shall arrange for due matter-of-fact information of the population with regard to its activities.

Chapter VI : Concerning Autonomous Communities as well as on the Administrative Divisons of the Community

Article 50

1. Institution, dissolution, combination and division of dessas shall take place in a manner regulated by State Law, with due observation of the principle that in this respect the wish of the population concerned will be the most important factor.
2. A State Law shall regulate the formation, arrangement, powers and obligations of dessa administrations.

Article 51

1. Institution, dissolution, combination and division of Regencies as well as institution, dissolution and division of municipalities shall take place by Decree of the Wali-Negara, in consultation with the Parliament. In this connection the principle mentioned in the first paragraph of Article 50 shall be observed.
2. The formation, arrangement, powers and obligations of the administrations of these communities shall be regulated by State Law. A State Law shall provide for the financial administration and rendering of accounts with regard to these communities and for all further requirements to ensure that they function properly.

Article 52

Parts of the territory other than those mentioned in the two previous Articles or other bodies authorized to issue Orders can be instituted or recognized by State Law.

Article 53

The administrative division of the State's territory shall be made by Decree of the Wali-Negara.

Chapter VII : On Legislation

Article 54

1. Without prejudice to the provisions of Article 62, Laws shall be framed by the Wali-Negara and the Parliament.
2. The Wali-Negara shall submit his drafts of State Laws and of his Decrees, which will have to be enacted in consulation with the Parliament, to that body.

Article 55

The Parliament shall be entitled to submit drafts of State Laws to the Wali-Negara.

Article 56

As long as no decision has been taken by the Parliament or by the Wali-Negara with regard to any draft State Law, this draft can be with drawn, by the Wali-Negara, in the case referred to in Article 54 and by the Parliament in the case referred to in Article 55.

Article 57

The Parliament shall be entitled to amend a draft State Law submitted to it by the Wali-Negara.

Article 58

1. The Parliament shall notify the Wali-Negara of its decision as soon as possible.
2. The text of this notification shall read :

1. If the Parliament agrees to the draft State Law as it stands :
   "The Pasoendan Parliament agrees to the draft State Law (title of the State Law) submitted to it by the Wali-Negara.” (Date and signature of the Chairman)
2. If the Parliament has amended the draft State Law :
   "The Pasoendan Parliament agrees to the draft State Law (title of the State Law) submitted to it by the Wali-Negara, as it has been amended by the Parliament." (Date and signature of the Chairman);
3. If the Parliament cannot agree to the draft State Law :
   "The Pasoendan Parliament cannot agree to the draft State Law (title of the State Law) submitted to it by the Wali-Negara." (Date and signature of the Chairman).

Article 59

1. The Wali-Negara shall notify the Parliament whether he enacts or not a draft State Law to which that body has agreed, if required after using the right granted in Article 57, or which has been submitted to him by that body.
2. The text of this notification shall read :

1. If he enacts it :
   "The Wali-Negara has enacted the State Law (title of the State Law)." (Date and signature of the Wali-Negara);
2. If he does not enact it :
   "The Wali-Negara objects to enacting the State Law (title of the State Law)." (Date and signature of the Wali-Negara).

Article 60

1. The draft State Law, passed by the Parliament with or without amendment and enacted by the Wali-Negara shall obtain legal force and shall be promulgated by the Wali-Negara. The Decree of enactment shall be countersigned by the Minister concerned — if required in conjunction with other Ministers.
2. The promulgation shall take place by publication in the Official Bulletin (Statute Book of Pasoendan) in the Indonesia, Soendanese and Netherlands languages. The publication in a valid form is the only condition for making the Law binding.
3. The State Laws shall take effect immediately after their promulgation can be generally known.
4. If no other time has been decided upon, the promulgation shall be considered generally known on the 30th day from the date mentioned in the Statute Book in which the State Law has been inserted.

Article 61

The text of the promulgation of the State Laws shall read as follows:
"The Wali-Negara of the Pasoendan State announces:
That (the motives of the State Law), in consultation with the Pasoendan Parliament,
He has approved and understood:
(here follows the text of the State Law and after that the words):
And lest anybody should pretend to be ignorant of this matter, this will be published in the Statute Book of the Pasoendan State.
Issued at .... on ....
(Signature of the Wali-Negara, the Minister concerned and the Minister of Justice)."

Article 62

1. Orders aiming at the implementation of State Laws shall be issued by the Wali-Negara. These Orders shall be named State Orders. The Decree of issue shall be countersigned by the Minister concerned and by the Minister of Justice.
2. The provisions as laid down in Article 60 paragraphs 2, 3 and 4 shall apply correspondingly.

Article 63

The text of the promulgation of the State Orders shall read as follows:
"The Wali-Negara of the Pasoendan State announces:
That whereas for the implementation of (title of the State Law at the implementation of which the Order aims) it is necessary to make the following provisions: He has approved and understood :
(Here follow the text of the State Order and after that the words):
And lest anybody should pretend to be ignorant of this matter, this will be published in the Statute Book of the Pasoendan State.
Issued at .... on ....
(Signature of the Wali-Negara, the Minister concerned and the Minister of Justice)."

Chapter VIII : Concerning the Judicature

Article 64

For the administration of justice the underlying principles shall be the sense of justice and the legal requirements of the justiciable subjects.

Article 65

Any legal disputes on property or rights resulting from them, on claims or other civil rights, shall exclusively be taken cognizance of by the Judicature.

Article 66

Administration of justice with regard to religious affairs and to village matters shall be respected legally, subject to further provisions made by

State Law.

Article 67

1. The judicial organs shall be independent of the administration.
2. The formation of the judicial organs and their legal power shall be regulated by State Law.

Article 68

Nobody can be deprived against his will of the judge designated by State Law to try his case.

Article 69

Nobody shall be prosecuted or condemned otherwise than in the manner and in the case provided by State Law.

Article 70

All sentences shall contain the grounds on account of which they are passed and in criminal cases indicate the legal provisions on which the

conviction is based.

Article 71

The Highest Court of Justice in the United States of Indonesia shall have supreme supervision of the regular procedure and settlement of legal disputes as well as of the observance of the Laws in any Court of Justice.

Chapter IX : Concerning Education and Public Worship

Article 72

1. Education shall be the object of continual care by the State.
2. A State Law shall establish regulations for teaching and for support to be given to private education.

Article 73

Care shall be taken to provide adequate school-teaching, in accordance with rules to be established by State Law.

Article 74

Subject to regulations to be established by State Law, teaching shall be free.

Article 75

Education shall comprise care of the development of intellectual faculties, of the formation of character, of mental and physical cultivation and of the development into able members of society.

Article 76

1. To promote the interests of the Islamic community and to further contact between the Islamic community and the Government a Council shall be instituted by State Law in order to give advice to the governmental organs of the State and/or its autonomous communities, on subjects connected with the religious life of those professing the Islamic faith.
2. To promote the interests and to further contact between other religious communities and religions and the Government, if the want to do so is felt, the provision of the first paragraph of the present Article shall be applied correspondingly with respect to those other religions and religious communities.

Chapter X : Concerning Education and Public Worship

Article 77

The promotion of the population's prosperity shall be the object of continual care by the State.

Article 78

The activities of the State shall be aimed at giving the inhabitants, according to their nature, disposition and capabilities, an opportunity of taking part in the development of its sources of prosperity, subject to restrictions to be made by or in virtue of State Law, in the general interest.

Chapter XI : Concerning the Budget and Finance

Article 79

1. The budget shall consist of divisions split up into chapters. The chapters are subdivided into items.
2. The divisions relating to Departments shall not cover more than one Department.

Article 80

1. The Wali-Negara shall submit the drafts of the general budget to the Parliament before 15 September of each year. The Parliament shall return those drafts to the Wali-Negara, informing him of its considered opinion on same, before 15 November.
2. With regard to the drafts of the supplementary budgets and of amendments to budgets; the period in which these documents are to be returned may be established by the Wali-Negara in each particular case.

Article 81

The general budget, the supplementary budgets and the amendments to budgets shall be established by Decree of the Wali-Negara, in concert

with the Parliament.

Article 82

The budgetary year shall commence on 1 January and terminate on 31 December.

Article 83

1. The balance of the account shall be established for each financial year separately by Decree of the Wali-Negara, in concert with the Parliament.
2. The appropriation of favourable balances and the adjustment of adverse balances of accounts shall be regulated by Decree of the Wali Negara in concert with the Parliament, in each case for periods of at most ten years.

Article 84

1. Loans chargeable against the State cannot be contracted or guaran teed unless in virtue of a Decree of the Wali-Negara, in concert with the

Parliament.

Article 85

The State shall not levy taxes unless by virtue of a State Law.

Article 86

1. The supervision of the expenditure of funds and of the accounts to be rendered by the relevant officials shall be entrusted either to an organ to be instituted for that purpose by the Wali-Negara, in concert with the Parliament, and independent of the Administration, or to an institution to be designated in the same manner on behalf of the State and also independent of the Administration.
2. If the United States of Indonesia should proceed to setting up an Audit Office, the supervision referred to in the previous paragraph shall be exercised subject to the relevant directions to be given by that Office.
3. If, for the exercise of the supervision required in accordance with the first paragraph of the present Article, an organ is instituted as referred to therein, the officials setting up said organ shall be appointed and dis charged by the Wali-Negara. Such persons shall be discharged either at their own request or when they have reached the age of sixty years. A State Law shall regulate the cases where they may be discharged — besides at their own request — as well as the cases where they may be relieved of their posts.
4. A State Law shall regulate the manner in which monies are taken charge of and accounts rendered and indicate the authority which established the instruction of the relevant organ in the case referred to in the third paragraph of the present Article in accordance with that Law, and which has power to give directions to the Institution concerned in the case where, on behalf of the State, an Institution independent of the Administration is designated for the supervision of the expenditure and of the accounts rendered by the officials in question.

Chapter XII : Conclusion

Article 87 The present Regulations may be referred to as "Regulations of the Constitutional Organization of Pasundan".