Section 48(2) in Andhra Pradesh Municipalities Act, 1965
(2)He shall report the expenditure so incurred and the reasons therefor to the council at its next meeting;Provided that no such expenditure shall be incurred if there is no provision available to meet the expenditure under the relevant head of account in the budget framed by the council with the modifications, if any, made by the Government or where such expenditure was expressly prohibited by the council.
