(1) The financial sanctioning power of the Chairman Sanctioning

of the Board shall be at par with the sanctioning power of power of Development Commissioner (Finance), Chairman in the State Government of Arunachal Pradesh as and expendi- delegated from time to time, beyond which shall ture in case be sanctioned by the State Government. of urgency,

1. (2) Where, in the opinion of the Board, circumstances ete. of extreme urgency have arisen, the Board may incur in any recurring expenditure not exceeding rupees one lakh and non-recurring expenditure not exceeding rupees five lakhs notwithstanding that such expenditure has not been included in the Budget or supplementary Budget sanctioned by the State Government or the variation of the scheme made under section 25.
2. (3) Where any expenditure is incurred by the Board under the circumstances of extreme urgency as provided in sub-section (2), a report thereon indicating the source from which the expenditure was made shall be sent to the Government, as soon as practicable, for approval.
3. (4) The Board may, within the budget sanctioned by the State Government, approve appropriation not exceeding such amount as may be prescribed from one head to another and from one minor head to another under the same major head and submit a statement of such re-appropriation to the State Government.