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(iii) To expenditure on works provided in the sanctioned budget for the year or carried
                         forward the sanctioned budget of any previous year as follows:

                         (a) Works sanctioned under the lumpsum provision − To an excess over the total
                             lumpsum provision in the sanctioned budget for such works;

                         (b) Works outside the lumpsum provision − Rolling Stock, Track renewals and other
                             works  −  to  an  excess  over  the  estimated  cost  as  entered  in  the  sanctioned
                             budget or sanctioned separately, as follows:

                             (i) of more than 25 per cent over the original estimated cost;

                             (ii) of more than 15 per cent over the first revised cost;
                             (iii) of more than 10 per cent over the second and further revised estimated cost.

                             Provided  further  that  all  codal  provisions  regarding  sanctions  for  material
                             modification are strictly followed.

                         (c) Surveys: To an excess over 10 per cent on original estimate sanctioned by higher
                             authority (General Manager can sanction survey estimates costing upto Rupees
                             one lakh each provided the surveys are included in the sanctioned budget)
                      Note:  (1)  The works thrown forward from previous years may  be taken up only if the
                               funds  required  for  them  can be  found  by  reappropriation within  sanctioned
                               allotment.

                           (2)  The  amount  first  given  in  the  Budget  or  sanctioned  separately  by  higher
                              authority shall be the original estimated cost and the revised amount given in
                              subsequent Budgets or sanctioned separately by higher authority, the second,
                              third, etc. revised estimated cost.

                           (3) The powers of sanction to excess over estimated costs allowed in item (b) above
                              shall not make the cost of such works exceed Rupees one crore in any case.
                           (4)  The  powers  for  sanctioning  the  excess  over  the  estimated  costs  of  works
                              outside the lumpsum provision as in item (b) above shall not be redelegated to
                              lower authority in respect of works, the original estimated cost of which is over
                              Rupees fifty lakhs.

                      (iv) To the scale of

                         (a) a portion of a Railway line;
                         (b) in item of the authorised Rolling Stock; or

                         (c) any other Railway asset costing over Rupees three lakhs.

                 756. Currency of Sanction: The sanction to an estimate will ordinarily remain current for five
                 years from the date on which it has been accorded unless it has been renewed for a further
                 term by the acceptance of a revised estimate. Acceptance by competent authority however,
                 of a budget estimate which includes specific provision/for expenditure on a work which is in
                 progress, may be regarded as reviving for the year in which provision is made, the sanction
                 to the estimate-regardless of the five years' limit. But if no work has been commenced on a
                 sanctioned scheme within two years of the date on which the sanction was accorded to the
                 estimate, such sanction should be held to have lapsed and fresh sanction should be obtained
                 from the competent authority by the submission of an up-to-date estimate, if necessary.

                                              Chapter 5: Planning, Estimating & Survey            Page 102 of 535
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