Section 70(5) in The Daman And Diu Panchayat Regulation, 2012
(5)The Chief Accounts Officer shall ensure that no expenditure is incurred except under proper sanction and in accordance with this Regulation and the rules and bye-laws made thereunder and shall disallow any expenditure not warranted by this Regulation or rules and bye-laws made thereunder or for which no provision is made in the budget.
