Section 211(3) in The Navy (Pension) Regulations, 1964
(3)In cases where the whole or any portion of the expenditure although not unjustifiable in itself, is not exactly covered by rule or the authority for the expenditure is insufficient or full proof that it has been incurred has not been provided such as an absence of one or more sub-vouchers, the Controller of Defence Accounts (Pensions), or the joint Controller of Defence Accounts (Pensions) if in independent charge, may waive an audit objection upto a limit of rupees two hundred and fifty in each case;Provided-(i)that the expenditure is not of an intrinsically recurring nature;and(ii)where the objection is based on insufficiency of sanction, he is satisfied that the authority empowered to sanction the expenditure would accord sanction if required; or(iii)where the objection is based on insufficiency of proof of payment, he is of opinion that undue trouble would be caused if the submission of the full proof of the expenditure having been incurred were insisted on, and he sees no reason to doubt that the payment has actually been made.]
