Section 9(a) in Manipur Delegation of Financial Powers Rules, 1995
(a)If the order is issued by an Administrative Department in exercise of powers delegated under these rules, by the Commissioner, Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary, of the Department or by any other officer as may be specially empowered under any Rules of Business, the order should clearly mention the item number and the Schedule of these rules under which the sanction has been accorded. In the cases covered by these rules where the expenditure has been sanctioned with the concurrence of the Finance Department, by the Commissioner Secretary, Special Secretary, Additional Secretary, Joint Secretary, Deputy Secretary, Under-Secretary to the Government in Administrative Department or any other officer of that Department as may be specially empowered under any rules of business, there shall be specific mention in the sanction order that the concurrence of Finance Department has been obtained in form of a specific U.O. No. to be allotted by the Expenditure Section of the Finance Department;
