Section 57 in Kerala District Administration Act, 1979
57. Preparation and sanction of budget.
(1)The Secretary shall in each year·before the 30th April frame and place before the Finance Standing Committee a budget showing the probable receipts and expenditure during the following year.(2)After the Finance Standing Committee has considered and modified the budget to the extent necessary, the Chairman of the Finance Standing Committee shall place the budget before the district council in a meeting of the district council which shall be called in the first week of June.(3)The district council shall sanction the budget with such modification as it thinks fit.(4)The district council shall finally pass the budget the beginning of the financial year to which it relates and copies thereof to the Government and to the Examiner of local fund accounts.(5)If in the course of the year, a district council finds it necessary to alter the figures shown in the budget with regard to receipts or the distribution of the amounts to he expended on the different services undertaken by it, a supplemental or revised budget may be framed and sanctioned in the manner, provided in sub-sections (1) and (2) and copies thereof submitted forthwith to the Government and to the Examiner of Local Fund Accounts.(6)notwithstanding anything contained in this section, It shall be lawful for the Government to prepare and approve the first budgets of all the district councils.
