Section 43(4) in The Central Warehousing Corporation Rules, 1963
(4)No payments shall be made out of the accounts of the Corporation unless the expenditure is covered by the financial estimate referred to in section 26:Provided that the Executive Committee may, at its discreation, authorise any expenditure to be incurred in anticipation of such estimates and the statement of expenditure so incurred shall be submitted to the Board at its next meeting : Provided further that the Executive Committee may, in respect of any year sanction re-appropriation from one head of expenditure to another or from a provision made for one scheme to that for another subject to the condition that such re-appropriation shall not exceed ten percent of the santioned amount under the head of expenditure or for that scheme to which the amount is re-appropriated and a statement of such re-appropriation shall be submitted to the Board.
