Section 199 in Rajasthan Panchayati Raj Rules, 1996
199. Re-appropriation from one budget head to other.
- The amount provided under any head in the budget passed for a financial year, may be transferred wholly or partly to any other head subject to following conditions -(i)That due provision is ensured for services or liabilities which it is obligatory for a Panchayati Raj Institution to execute, maintain or pay for in accordance with the Act or rule made thereunder,(ii)That Panchayat has obtained the approval of Gram sabha for transferring un-utilised budget of previously sanctioned works for new works in lieu of un-spent balances during the year,(iii)That grant-in-aid from the State Government/Central Government is spent on the purposes for which it has been sanctioned.(iv)That amount of one major head is not transferred to other major head.
