Section 12. Any portion of such assignment remaining unexpended at the end of the financial year in which the as

12. Any portion of such assignment remaining unexpended at the end of the financial year in which the assignment was made may, at the discretion of the Lieutenant Governor, be re-assigned for expenditure in the same district, or may be applied for the benefit of the North-Western Provinces, in such manner as the Lieutenant Governor from time to time directs. Accounts to be kept.