Punishment for splitting up purchase orders

Whoever, being an officer of the works department, with male fide intention, resorts to splitting of purchase order in order to enable him to affect the purchases which would have otherwise been beyond, the pale of his financial authority to do so, or in flagrant breach of the established procedure for the purchase of goods, plants, machinery, tools, spares or other materials or equipments shall be punished with imprisonment of either description which may extend to one year, or fine, or both.