Section 103(1) in The U.P. Municipalities Act, 1916
(1)Where a budget has been passed the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall not incur any expenditure under any of the heads of the budget, other than a head providing for the refund of taxes in excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget.
