Section 121(10) in Uttarakhand Panchayati Raj Act, 2016
(10)(a)Where a budget or revised budget of a Zila Panchayat has been finally passed under this Act, the Zila Panchayat shall not incur any expenditure under any of the heads of the budget, other than the head providing for the refund of taxes, in excess of the amount passed under that head, without making provisions for such excess by the variation or alteration of the budget.(b)Where any expenditure under any head providing for the refund, of taxes is incurred in excess of the amount approved or sanctioned under that head, provisions shall be made without delay for such expenditure by the variation or alteration of the budget.
