1. A departmental officer postponed an inevitable expenditure on the ground that it would exceed appropriation. Is it justified ?
A No. One of the important financial principle is that such items should not be postponed though it would appropriation
B Justified as there would be excess over appropriation, if expenditure is incurred
C Justified, as the departmental officer is not expected to violate the Rules
D Instead of postponing, he should seek for more funds
