Section 12(5) in The West Bengal University of Animal and Fishery Sciences Act, 1995
(5)The Finance Officer shall be responsible to the Vice-Chancellor for ensuring that expenses are made in terms of the provisions 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 provisions of any Statute or for which provision is required to be made by a new Statute.
