Restrictions on expenditure from Municipal Fund.

(1) Except as hereinafter provided, no payment of any sum shall be made by the Commissioner out of the Municipal Fund, unless the expenditure of the same is covered by a current budget-grant, and sufficient balance of such budget-grant is still available, notwithstanding any reducation or transfer thereof which may have been made under the rules. (2) The following items shall be excepted from the prohibition in sub-section (1), namely :— (a) sums of which the expenditure has been sanctioned by the Standing Committee under section 102; (b) temporary payments under section 90 for works urgently required in the public service; (c) refunds of taxes and other moneys which the Commissioner is by or under this Act authorised to make; (d) repayments of money belonging to contractors or other persons held in deposit and or moneys collected or credited to the Municipal Fund by mistake; (e) sums which under any provision of this Act or any other enactment are payable by way of compensation; (f) sums payable in any of the circumstances mentioned in clause (h) of section 88; (g) expenses incurred by the Commissioner in the exercise of the powers conferred upon him by section 319; (h) costs incurred by the Commissioner under clause (c) of sub-section (3) of section 67.