If the Panchayat's budget and the first and second supplementary or revised budget are not approved by the Samiti on or before the 21st March, 21st August, and 21st March respectively, the budget and the revised budget as sanctioned by the Panchayat shall [subject to scrutiny by the Sub-divisional Panchayat Officer] [Inserted S.R.O.No. 648/99 vide Orissa Gazette Extraordinary No. 1183, Dated, 16.8.1999.] become final.
