Section 8(2)(iii) in The Goa, Daman and Diu Secondary and Higher Secondary Education Rules, 1975
(iii)subject to the budget provision sanctioned under sub-section (5) of section 39 of the Act to sanction the purchase or hire of store, forms stationery furniture and other equipment required for the Board's office or to enter into contract for the purpose of the Act, if the cost of each such purchase or hire or the expenditure involved in a contract does not exceed Rs. 100/-;