(4)If in the course of a year, a Village Panchayat or Panchayat Union Council finds it necessary to alter the figures shown in the budget with regard to its receipts or to the distribution of the amounts to be expended on the different services undertaken by it, a supplemental or revised budget may be framed, sanctioned, submitted and modified in the manner provided in sub-sections (1) and (2). Provided that no such alteration shall be given effect to except with the consent of the prescribed officer.
