Section 132(1) in Telangana District Boards Act, 1955
(1)No portion of the accumulated balance may be spent by the Board without the previous sanction of the Government:Provided that nothing in this section shall be deemed to prevent the Board during the first quarter of the year or till the budget is sanctioned, whichever is earlier, from paying from its balances in the local treasury the cost of the sanctioned establishment and other un-avoidable expenditure.
