Section 183(1) in The West Bengal Panchayat Act, 1973
(1)Every Zilla Parishad shall, at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and disbursements for the following year [* * * *] [Words 'and submit it to the State Government' omitted by W. B. Act 18 of 1994.].