Re-appropriation of amount in estimates and adherence to estimates except in emergency

(1) Subject to any directions which the Government may give in this behalf, any sum of money or part thereof, of which the expenditure has been authorised in an estimate for the time being in force sanctioned, by the Board and which has not been so spent, may at any time be re-appropriated to meet any excess in any other expenditure authorised in the said estimate.

1. (2) Subject to the provision under sub-section (1), no sum exceeding such amount as the Government may fix in this behalf shall, save in cases of emergency, be expended by, or on behalf of, the Board unless such sum is included in some estimate of the Board at the time in force which has been finally sanctioned by the Government.
2. (3) If any sum exceeding such limit as may have been fixed in this behalf under sub-section (2) is so expended by the Board on a pressing emergency, the circumstances shall be forthwith reported by the Chief