22. Unauthorised expenditure---The Board may in any financial year
 expend out of the fund for purposes not authorised by this Act any sum
 or sums not amounting in the aggregate to more than 1 percent of the
 Board's revenue for the last preceding financial year, but not in any
 case exceeding [$1,000]:

   Provided that if 1 percent of the Board's revenue for any financial
 year does not amount to [$200], the Board may, in the next succeeding
 year, expend a sum not exceeding [$200] for the aforesaid purposes.