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State of Tamilnadu - Section

Section 14 in Collection of Income and the Incurring of Expenditure Rules

14. Responsibility of persons making disbursements without the sanction of the trustee.

- Where disbursement on behalf of an institution is made by a person other than the person competent to incur expenditure, such disbursing officer shall be personally responsible for any disbursement which has not received the sanction of the trustee.