(2)The district board shall signify in. writing to the local board its approval or disapproval of an estimate submitted under this section, and powers similar to those conferred on the Deputy Commissioner and Commissioner by section 39, clauses, (5) and (6), shall be exercised, in regard to the estimate, by the district board and the Deputy Commissioner, or (when the Deputy Commissioner is a member of the district board) the Commissioner, respectively Provided that, during the currency of any financial year, the Deputy Commissioner may sanction transfers of provision within the estimate finally' approved, when inconvenience or undue delay would be caused by a previous reference to the district board.
