Section 167(1) in The Rajasthan District Boards Act, 1954
(1)Where a budget or revised budget has been approved by the State Government under section 168, the Board 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.
