34. Budget Estimates. - (1) The Board shall in each year prepare a budget for the ensuing year and shall submit it for the sanction of the Central Government on or before such date as may be appointed by that Government.
(2)No expenditure shall be incurred until the budget is sanctioned by the Central Government and the expenditure has received the sanction of the competent authorities.(3)The Budget shall be in such form as the Central Government may direct and shall include a statement of:(a)the estimated opening balance;(b)the estimated receipts by way of grant from the Central Government under Section 26 of the Act and from other sources:(c)the proposed expenditure classified under the following heads or under heads as the Central Government may direct:(i)administration;(ii)measures for promoting the sale and increasing the consumption of tea :(a)in India (b) outside:(iii)research;(iv)statistics;(v)others.(4)The proposed expenditure under each head shall be further classified under the following sub-heads :(i)Pay of Officers.(ii)Pay of Establishment.(iii)Allowances, honoraria etc.(iv)Other charges, contingencies etc.(5)Supplementary estimates of expenditure shall be submitted for the sanction of the Central Government in such form and on such dates as may be directed by them.
