To arrange the given sentences to form a logical sequence, let's first analyze each sentence for content and context:
- (A) "but there is some merit in it" - This seems like a conclusion or a follow-up to another point mentioned earlier.
- (B) "as distinct from consumption" - This phrase provides a distinction, indicating it is part of a more extensive explanation.
- (C) "the bifurcation of plan and non-plan funds" - This introduces a topic concerning financial division.
- (D) "in so far as it focuses attention on development expenses" - Implies an analysis or detailing of the effect of something, possibly related to the financial topic.
- (E) "in the budget in artificial" - Appears to critique something about the budget being artificial.
Now, let's construct the logical sequence:
- (D) "in so far as it focuses attention on development expenses" - Here, the focus on development expenses is a significant point, often associated with budgeting and planning.
- (E) "in the budget in artificial" - Complements (D) by specifying that the focus or concept may be seen as unnatural or forced in budget terms.
- (A) "but there is some merit in it" - Continues the idea started in (E), acknowledging that despite criticisms, there is value.
- (C) "the bifurcation of plan and non-plan funds" - Provides a specific example of a budgetary practice, tying back to what "it" refers to.
- (B) "as distinct from consumption" - Further clarifies what the bifurcation addresses, focusing on development over mere consumption.
Hence, the correct order is (D), (E), (A), (C), (B), which logically structures the critique and subsequent justification of the budgetary topic.