103. Prohibition of expenditure in excess of budget.
(1)Where a budget has been passed the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall not incur any expenditure under any of the heads of the budget, other than a head providing for the refund of taxes in excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget.(2)Where any expenditure under any head providing for the refund of taxes is incurred in excess of the amount passed under that head, provisions shall be made without delay for such expenditure by the variation or the alteration of the budget.Committees and joint committees
