Section 2(d) in Delegation of Financial Powers Rules, 1978
(d)"Each case" means in respect of non-recurring expenditure, expenditure incurred at a given point of time and in regard to recurring expenditure, each type of expenditure of a recurring nature. If on a particular occasion a number of items of stores are to be purchased, powers of the sanctioning authority should be exercised on that occasion and not with reference to individual articles constituting the lot. It should, however, be borne in mind that purpose arising out of the same indent should not be split up and made separately on different dates with a view to avoiding the sanction of higher authority. An authority empowered to sanction expenditure on any recurring item, say up to Rs. 1,500 per annum will competent to sanction expenditure on the item on a number of occasions subject to the limit of Rs. 1,500 per annum;
