The Union government accounts for October, released on Tuesday, showed that the government remains in a comparatively better fiscal position. But the situation can change considerably in the remaining part of the fiscal year. Backed by better-than-expected revenue collection, the fiscal deficit for the Union government at the end of October was at 36.3 per cent of the budget estimate, compared to 119.7 per cent during the same period last year. The total revenue receipts were over 70 per cent of the budget estimate, compared to about 34 per cent in the same period last year. Since the last fiscal