Section 2 in Rules Framed under the Madras Elementary Education Act, 1920
2. Heads numbered 1 to 6 under expenditure "Ordinary" and those numbered 1 to 3 under expenditure "Capital" in the form of budget prescribed.under sub-section (1) of section 38 shall be called main heads. Subject to the condition that the orders of the Government on any specific matter while approving the budget are not contravened, re-appropriation from one main head to another may be effected by a local body without the sanction of any outside authority.
