Section 10(f) in Delegation of Financial Powers Rules, 1978
(f)The Secretary of the Administrative Department or the Head of a Department may by order in writing authorises a Gazetted Officer serving under him to exercise, as may be specified in that order all or any of the powers conferred on him. The Secretary of the Department or the Head of a Department shall, however, continue to be responsible for the correctness, regularity and propriety of the decision taken by the Gazetted Officer so authorised.
