Section 19 in The Orissa Panchayat Samiti Budget Rules, 1969
19.
All allotments made in the Budget shall lapse at the end of the year to which the Budget relates and no part of any allotment remaining unexpended at the end of the year shall be reserved or appropriated by transfer to deposit or any other head or drawn in order go avoid lapse and for disbursement after the close of the year.
