Section 163(2) in The Rajasthan District Boards Act, 1954
(2)The Board shall at the meeting referred to in sub-section (1) of this section, discuss and then by a special resolution -(a)pass the budget as a whole; or(b)modify the budget by omitting or reducing any particular item or items of expenditure which it may deem fit to omit or reduce; or(c)reject the budget as a whole.