DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

36 absence of an Appropriation Act being passed by the State Legislature according sanction for incurring such expenditure, and without adhering to the procedure prescribed under Articles 203 and 204. Therefore no expenditure, in connection with the provision of facilities like accommodation, water, electricity, vehicles, petrol, diesel etc, could have been incurred by the State Government for the benefit