Section 15 in The Punjab Town Improvement Trust Rules, 1939
15.
When any expenditure has been incurred by the Trust in contravention of the Act or any pension, annuity or gratuity granted in contravention of rule 52(3), an objection taken by the Examiner, Local Fund Accounts, refusing to admit the item shall prevail, unless the objection is over-ruled by the State [Government in the case of a Trust established in the Municipality of the first class, and to Director, Urban Local Bodies, Punjab in the case of a Trust established in the Municipality of second or third class or the item is written off with the consent of the State Government in the case of a Trust established in a Municipality of the first class, and of the Director, Urban Local Bodies, Punjab in the case of a Trust established in the Municipalities of the second and third class.] [Government vide Punjab Government Legislative Supplementary Part 3 dated 8.7.1966.]Embezzlements
