Section 45 in The Rajasthan Municipalities Accounts Rules, 1963
45. Estimates.
(1)The Board shall cause to be prepared for each department e.g. water works, conservancy, lighting and estimates for the stores required during the ensuing financial year in the form 21. In case of abnormal increase or decrease in the requirement, reason therefor may be given in the remarks column.(2)The estimate shall be considered by the Board alongwith the budget purchases shall be made in accordance with the provisions of section 80(5) of the Act.Stock Accounts
