Section 48(2)(d) in The West Bengal Panchayat Act, 1973
(d)The Gram Panchayat shall, within such time as may be prescribed and in a meeting specially convened for the purpose and in the presence of at least half of the existing members, consider the objections, suggestions, and views, if any, and the discussions in the meeting of the Gram Sabha, and approve the budget with modifications, if any.