Section 12(5) in The Orissa Khadi and Village Industries Board Rules, 1956
(5)No payment shall be made out of the account of the Board unless expenditure is covered by a budget provision duly sanctioned under Subsection (1) of Section 27 and Section 28 of the Act or augmented by the Board by a re-appropriation under Sub-section (2) of Section 27 of the Act; provided, however, that in case of emergency the President may authorise expenditure being incurred in anticipation. In all such cases of authorisation the President shall report the fact of Government immediately and place it before the Board for its approval within a month.
