77. Prior sanction of the Government to charge expenditure to capital.
(1)No expenditure shall be charged by the Board to capital without the previous sanction of the Government:Provided that the Board may without such sanction charge to capital expenditure not exceeding such limit as may be specified and subject to such conditions as may be imposed by the Government.(2)Nothing in sub-section (1) shall be deemed to require the further sanction of the Government in any case where the actual expenditure incurred as a charge to capital exceeds the expenditure sanctioned in this behalf by the Government unless the excess is more than ten percent of the expenditure so sanctioned.
