Section 73. Duty of persons signing Cheques.

Before any person signs a cheque in accordance with section 72 or signs any bill for payment of any amount from the treasury, he shall satisfy himself that the sum which is specified for payment in the bill or for which the cheque is drawn, as the case may be, is either–– (a) required for a purpose or work specifically sanctioned by the proper authority and covered by a current budget grant ; or (b) required for any payment referred to, or specified in section 72.