50Emergency procurement and accounting.

Where by reason of any threatening disaster situation or disaster, the National Authority or the State Authority or the District Authority ¹[or the Urban Authority] is satisfied that immediate procurement of provisions or materials or the immediate application of resources are necessary for rescue or relief,---
(a) it may authorise the concerned department or authority to make the emergency procurement and in such case, the standard procedure requiring inviting of tenders shall be deemed to be waived;
(b) a certificate about utilisation of provisions or materials by the controlling officer authorised by the National Authority, State Authority or District Authority ¹[or Urban Authority], as the case may be, shall be deemed to be a valid document or voucher for the purpose of accounting of emergency, procurement of such provisions or materials