Section 114(4) in The Calcutta Improvement Act, 1911
(4)Whenever any sum exceeding five thousand rupees is expended under clause (e) of sub-section (3), the Chairman shall forthwith report the circumstances to the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.], and shall at the same time explain how the Board propose to cover the expenditure.Banking and Investments.