Section 101(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)If at any time during the financial year it appears to the Corporation that, notwithstanding any reduction of budget grants that may have been made under Section 99, the income of the municipal fund during the same year will riot suffice to meet the expenditure sanctioned in the budget estimates of that year it shall be incumbent on the Corporation forthwith to sanction any measure which they may consider necessary for proportioning the year's income to the expenditure.