Correct option is B
Under Section 110 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, the extraordinary powers are initiated by the Executive Officer.
Key Provision:
In case of emergency, the Executive Officer may direct the execution of any work or act that is:
Not provided for in the budget, and
Immediately necessary for the preservation of the properties of the institution (especially Tirumala Tirupati Devasthanams or similar bodies).
This section empowers the Executive Officer to act swiftly and decisively to protect temple assets or respond to urgent situations, even bypassing normal budgetary constraints.