Section 28 in The National Oilseeds And Vegetable Oils Development Board Rules, 1984
28. Budget Estimates.
(1)The Board shall in each year prepare budget estimates for the ensuing financial year and revised estimates for the current year and shall submit it for sanction to the Central Government on or before such date as may be fixed by that Government. The revised budget when sanctioned shall supersede the original budget and shall be deemed to be the sanctioned budget for the year.(2)No expenditure shall be incurred until the budget is sanctioned by the Central Government and the expenditure has received the sanction of the competent authorities :Provided that, pending sanction of the budget by the Central Government, the Board may incur 1/6th of the expenditure provisions included in the Budget (except new service items).(3)The budget shall be prepared in accordance with such instructions as may be issued from time to time and be in such form as the Central Government may direct. It shall include a statement of--(i)the estimated opening balance;(ii)the estimated receipts referred to in sub-section (1),of Sec.12 of the Act; and(iii)the estimated expenditure classified under the following head and sub-heads or such other heads and sub-heads as the Central Government may direct namely :-HEADS(a)Administration;(b)development of oilseeds, and vegetable oils production including promotion of cooperative efforts among oilseeds growers and assistance for improved methods of cultivation;(c)improvement of marketing facilities for oilseeds and vegetable oils and its products including grading;(d)research on oilseeds and vegetable oils and its products;(e)extension activities including propaganda and publicity;(f)statistics;(g)works; and(h)miscellaneous.SUB-HEADS(a)Salaries;(b)wages;(c)travel expenses;(d)office expenses;(e)machinery and equipment;(f)materials and supply;(g)rents, rates and taxes;(h)publications; and(i)other changes.(iv)Programme of activities for the ensuing financial year.(4)Supplementary estimates of expenditure, if any, shall be submitted for the sanction of the Central Government in such form and on such dates as may be directed by it in this behalf.
