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State of Sikkim - Section

Section 4 in Delegation of Financial Power Rules, 1977

4. General conditions for the exercise of power.

- The following general conditions should be observed in the exercise of powers to sanction expenditure.
(a)It is a primary condition of the exercise of all financial powers that public revenues should be spent only on legitimate public expenditure.
(b)A subordinate authority may sanction expenditure of advances of public money in those cases only in which it is authorized to do so.
(c)No authority to which powers are delegated shall sanction without previous consent of the finance Department any expenditure which involves the introduction of a new principle or practice likely to lead to increased or recurring expenditure in future.