Section 5(e) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(e)for the estimates of expenditure of the next year, the current year's estimates shall not be accepted blindly as the only basis. The need for every item shall be scrutinised vigorously before it is included in the estimates and only so much amount shall be provided for as is expected to be actually spent during the year;
