Section 23(6) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(6)If any dispute arises to the accuracy of any certificate made by the .Accountant General, U.P. under sub-rule (4) or (5) the Board may, after making the payment of transfer, refer the matter to the State Government whose decision shall be final.
