Section 204(2) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(2)When any sum of money has been borrowed under sub-section (1),-(a)no portion thereof shall, without the previous sanction of theGovernment, be applied to any purpose other than that for which itwas borrowed, and(b)no portion of any sum of money borrowed under clause (a) of sub-section (1) shall be applied to the payment of salaries or allowancesto any corporation officers or servants other than those exclusivelyemployed upon the works for the construction of which the money