71. Power of Central Government to disallow estimate and return it for amendment.- 3(1) The estimate as sanctioned by the Commissioners shall, not later than the first day of March next following, be submitted to the 2[Central Government], who may, at any time prior to the first day of April next following, either disallow or modify such estimate, or any portion thereof, and return the same for amendment.
(2)Estimate to be resubmitted to Central Government after amendment.- The Commissioners shall, if the estimate is so returned, forthwith proceed to amend the same; and shall re-submit the estimate so amended to the 2[Central Government].
