Section 16 in The Rajasthan Municipalities Accounts Rules, 1963
16.
In the following cases objections taken by the Auditors, shall prevail, unless the surcharge is over-ruled by the Controlling Authority or the item is written off with the sanction of the Controlling Authority provided that the Controlling Authority shall have power to refer any case for the sanction of the Government if he considers such sanction to be necessary :-(1)When a payment has been made from the Municipal fund which contravenes the provisions of section 83 of the Act, and,(2)When expenditure has been incurred which would not be an appropriate charge on the Municipal fund without the sanction of Government.Chapter-II Taxes, Rents and Fees
