Section 36(23)(b) in Bye-Laws for the State Board of Digamber Jain Religious Trusts
(b)If any item of expenditure is not specifically provided for in the budget of a trust, but can be met out of saving under a similar head, it may be sanctioned by the Finance Committee, provided such item does not exceed Rs. 500 in the case of non-recurring expenditure, or Rs. 100 in the case of recurring expenditure and by the Board, on the recommendation of the Finance Committee, provided it exceeds Rs. 500 in the case of non-recurring expenditure or Rs. 100 in the case of recurring expenditure.