Section 146(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)The Municipal Commissioner shall on or before the tenth day of December each year in the case of indebted Corporation and tenth day of January each year in the case of other Corporations cause to be prepared and laid before the Executive Committee in such form as may be prescribed and in such manner as the Executive Committee may approve budget estimates of the income and expenditure of the Corporation Fund for the next financial year.