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State of Sikkim - Section

Section 3 in Delegation of Financial Power Rules, 1977

3. Definitions.

- In these rules, unless the context otherwise requires:-
(a)"Appropriation" means the assignment to meet specified expenditure, of funds included in a primary unit of appropriation.
(b)"Department of the Government" means a Department of the State Government as notified from time to time.
(c)"Finance Department" means the Finance Department of the State Government.
(d)"Head of Department" means an authority specifically declared as such by the Government.
(e)"Non-recurring expenditure" means expenditure other than recurring expenditure.
(f)"Primary unit of Appropriation" means a primary unit of appropriation referred to in rule 8.
(g)" Public Work" means Civil works including electricity and irrigation, embankment and drainage works.
(h)"Re-appropriation" means the transfer of funds from one primary unit if appropriation to another such unit.
(i)"Recurring Expenditure" means the expenditure which is incurred at periodical intervals and
(j)"Subordinate Authority" means a Department of the State Government or any other authority subordinate to the Government.