Section 3(3) in Delegation of Financial Powers Rules, 1978
(3)On receipt of the First Edition Budget and the files referred to above, Finance Department will examine the same and prepare consolidated Budget slips by Major Heads as far as possible, on points where clarification is needed. Copies of these consolidated slips will be sent to the Administrative Departments and the Heads of Departments concerned. The matter will be finalised and necessary provision will be admitted by the Finance Department as far as possible, after discussion with representatives of the Administrative Department and the Heads of Departments instead of through correspondence. In case any point remains unsettled, the same will be noted and examined before issue of expenditure sanction.
