Section 27(2) in Rajasthan District Board Account Rules
(2)A disbursing officer may not on his own authority authorise any payment in excess of the funds placed at his disposal; but absence of funds should not necessarily prevent the payment of any sums really due by District Board. If the disbursing officer is called upon to honour a claim which is certain to produce an excess over the allotment or appropriation at his disposal he should take the orders of the competent authority before authorising payment of the claim in question.ContractsGeneral Principles
