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State of Odisha - Section

Section 21 in Delegation of Financial Powers Rules, 1978

21. [ Miscellaneous. [Substituted by F.D. No. 38595 dated 7.9.1992.]

(a)The powers of Administrative Departments, Heads of Departments and subordinate authorities in regard to matters not specified in these Rules, shall be such, as may have been or may hereafter be specified by general or special orders issued with the concurrence of the Finance Department.
(b)Any Administrative Department. Head of Department or Head Office, + who has been exercising higher powers in respect of any particular item shall continue to exercise the powers.
(c)The powers delegated under these rules can be exercised in respect of past cases also.
Note - Past Cases mean, cases which were pending tor decision on the date these rules came into force. Expenditure already incurred by an authority in excess of its powers should, however, be treated as irregular expenditure arid regularised by ex post facto sanction by the authority who was competent to incur the expenditure when it was actually incurred and not by the authority who became competent after it was incurred.
(d)The delegation of powers under these rules are subject to general or special ban imposed by the State Government as a measure of economy or otherwise.]