Section 167 in The Rajasthan District Boards Act, 1954
167. Prohibition of expenditure in excess of budget.
(1)Where a budget or revised budget has been approved by the State Government under section 168, the Board shall not incur any expenditure under any of the heads of the budget, other than a head, providing for the refund of taxes, in excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget.(2)Where any expenditure under any head providing for the refund of taxes is incurred in excess of amount approved or sanctioned under that head, provision shall be made without delay for such expenditure by the variation or alteration of the budget.
