Section 121 in Uttarakhand Panchayati Raj Act, 2016
121. Preparation and passing the budget of the Zila Panchayat.
(1)The Zila Panchayat shall, with the help of Planning and development Committee, in the manner prescribed and with due regard to the provisions prepare every year before such date as is fixed by rule in this behalf, a complete account of its actual and expected receipts and expenditure for the year ending an the thirty-first day of March next following such date, together with a budget estimate for the year commencing on the first day of April next fallowing.(2)In preparing the budget estimate under sub-section (1) the estimate of income shall show separately grants from the State Government towards planning and development activities and the estimate of expenditure shall show separately how such grants are proposed to be expended.(3)The Chairman shall thereafter lay at a meeting of the Zila Panchayat before a date to be fixed by rule in this behalf the account and budget estimate prepared under sub-section (1).(4)The Zila Panchayat shall, at the meeting referred to in sub-section (3) discuss and then by a special resolution-(a)pass the budget as a whole, or(b)pass the budget with any modifications, which it may deem fit, or(c)remit the budget to the planning and Development Committee for fresh preparation.(5)Where the Zila Panchayat has remitted a budget under clause (c) of sub-section (4), the Planning and Development Committee shall prepare a fresh budget and the Chairman shall put such budget in the meeting of Zila Panchayat and the Zila Panchayat shall discuss it and by special resolution either pass it as a whole or after such amendment as it thinks fit.(6)(a)The Chairman shall submit to the State Government the original budget and the amended budget, if any and the budget, as passed by the Zila Panchayat and the State Government may, the budget as passed by the Zila Panchayat as a whole or with any such alteration in respect of that portion which relates to expenditure out of grants made by the State Government towards planning and development activities as he may thank fit to make for giving effect to the purposes of such grant and may in respect of the remaining portion make such recommendations as he thinks fit;(b)If the State Government does not make any recommendations within one month under clause (a) the budget with the modification, if any, made by it under the said clause, shall be deemed to have been finally passed. If the State Government made any recommendation under clause (a) the same shall be laid by the Chairman before the meeting of Zila Panchayat which may make changes in the budget in pursuance of the recommendation. The budget with alterations, if any, made by the State Government of the division under clause (a) and the change, if any, made by the Zila Panchayat under this clause shall then be deemed to have been finally passed;(c)If before such date as may be fixed by rule in this behalf the Zila Panchayat has not passed or has not been deemed to have passed the budget or if the Chairman has not submitted any budget or budgets under the provisions of clause 6(b), the State Government, may call upon the Chairman to furnish such information as he may require and may prepare a budget for the Zila Panchayat and such budget shall be deemed to have been finally passed by the Zila Panchayat.(d)If before such date as may be fixed by rule in this behalf the recommendations of the State Government are not placed before the Zila Panchayat as required under clause 6(b) or the Zila Panchayat has not taken any decision thereon, the budget shall be deemed to have been finally passed with modifications as recommended by the State Government.(7)The Zila Panchayat may, in consultation with the Planning and Development Committee, vary from time to time as circumstances may render desirable the budget deemed to have been finally passed:Provided that every variation of the budget by the Zila Panchayat shall be submitted by the Chairman to the State Government and such variation shall be as possible subject to the provisions of sub-section (5), a copy of passed budget finally by the Zila Panchayat according as above in sub section (5) the Chairman shall forward to the State Government for sanction. The State Government shall intimate to the Zila Panchayat within 30 days of his sanctioned related to the budget. if sanctioned is not received after this period than in such case budget shall be deemed passed suo motto.(8)In framing of a budget, a executive committee shall provide for the maintenance of such minimum closing balance, if any, as the State Government may, by order, prescribe.(9)Every Zila Panchayat shall submit a copy of its budget as finally passed to the commissioner of the division and another copy to the State Government.(10)(a)Where a budget or revised budget of a Zila Panchayat has been finally passed under this Act, the Zila Panchayat shall not incur any expenditure under any of the heads of the budget, other than the head providing for the refund of taxes, in excess of the amount passed under that head, without making provisions for such excess by the variation or alteration of the budget.(b)Where any expenditure under any head providing for the refund, of taxes is incurred in excess of the amount approved or sanctioned under that head, provisions shall be made without delay for such expenditure by the variation or alteration of the budget.(11)The certain provisions relating to the budget of Zila Panchayat shall be applicable on the budget of Kshetra panchayat. The provisions of sections 83 shall mutatis mutandis apply to the budget of a Kshettra Panchayat.
