Section 249(5) in The Himachal Pradesh Municipal Corporation Act, 1994
(5)If the municipality fails to approve the budget estimate on or before the date mentioned in sub-section (1), the Executive Officer or the Secretary of the municipality shall forward the budget estimate, through the Deputy Commissioner, to the Director who shall approve it with or without modification. The budget so approved by the Director shall be certified by the Director and thereupon shall be deemed to have been duly approved by the municipality.