Expenditure in case of urgency etc

(1) Where in the opinion of the Board circumstances of extreme urgency have arisen, it shall be lawful for the Board to incur for carrying out the purposes of this Act in any year, an expenditure of such amount as may be prescribed, notwithstanding the fact that such expenditure has not been included in its programme or supplementary programme sanctioned by the Government or the variation of the programme made under section 18. (2) Where any sum is expended under sub-section (1), a report thereof indicating the source from which the expenditure is met shall be made by the Board as soon as practicable to the Government. (3) The Board may, within the budget sanctioned by the Government, approve appropriation from one head to another and from one minor head to another under the same major head not exceeding such amount as may be prescribed and submit a statement of such appropriation to the Government.