# becomes difficult to get the expenditure regularised. The orders issued by the

- **Citation:** C.L. No. 66
- **Court:** Allahabad High Court
- **Decided:** 1967-10-26
- **Case number:** C.L. No. 66
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/becomes-difficult-to-get-the-expenditure-regularised-the-orders-issued-by-the-162440
- **Pages:** 1

## Text

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never be overlooked. In the case of special repairs to residential buildings the usual
formalities have first to be gone through under paragraph 274 of the Account Rules. It is
irregular for an officer to incur expenditure in anticipation of sanction, and when a work
has been completed in one financial year and funds asked for in another financial year, it
becomes difficult to get the expenditure regularised. The orders issued by the
Government from time to time and the directions given in Chapter XIII of the Account
Rules should be carefully followed by all officials of the Court in connection with the
execution and provisions of funds for minor and petty work etc.
(ii) Preliminary estimates
G.L. No. 97/IXg-10 dated 20th November, 1956
According to paragraph 316 of the Financial Handbook, Volume VI, administrative
approval should be accorded on the basis of preliminary estimates. Detailed estimates are
not necessary for the purpose of administrative approval. Instructions have accordingly
been issued by the P.W.D. that administrative approval will be accorded on the basis of
preliminary estimates and so long as the detailed estimates are within the amounts
approved by Government and are based on the detailed approved design, it is not
necessary to submit detailed estimates for administrative approval by Government.
District Judges should not insist on the submission of detailed estimates by the P.W.D.
C.L. No. 66 dated 15th July, 1969
All proposals for minor and major works pertaining to the judgeships should
invariably be sent to the Court along with full justification for the works proposed to be
got executed, complete data about such work and a rough plan in duplicate, showing the
site of the constructions, so that the Court may, after considering the proposals, furnish to
the Superintending Engineer/ Executive Engineer, Public Works Department its
recommendation and all necessary information about the proposed works for preparation
of preliminary plans and estimates in respect thereof alongwith the phasing of
expenditure for further necessary action in the matter.
C.E. No. 4/Xb-2 dated 3rd March, 1967
The budget estimates, application for additional grants, Schedule of New Demands
and all other matters regarding budget should invariably be submitted to the Court and
not direct to the Government.
C.L. No. 20-IXb-10 dated 26th February, 1968
While submitting proposals to the Court for construction work the directions
contained in G.O. no. 3591 A.S./3/67, dated October 26, 1967 and 14/14/67 Nyaya (Ka2) Vibhag, dated December 27, 1967 should be strictly adhered to.
C.L. No. 130/U dated 29th October, 1971
Budget proposals both for recurring and non-recurring expenditure over the
improvement of court compound should be submitted to the Court with full facts and
figures in support of each item along with following information:
(1)
Area of garden, i.e., land put under gardening;
(2)
Area of lawn;