Section 24(5) in The Bidhan Chandra Krishi (Viswavidyalaya) Act, 1974.
(5)The Comptroller shall be responsible to the Vice-Chancellor for ensuring that expenses are made in terms of authorisation in the budget. When any revision of the budget is needed in connection with any new programmes or changed requirements or for other reasons he shall prepare a revised or supplementary budget and cause it to be placed before the appropriate authority for approval. He may disallow any expenditure which may contravene the terms of any Statute or for which provision is required to be made by a new Statute.
