104. Exercise of powers and performance of functions to be subject to sanction.
- Save as otherwise provided in this Act, the exercise of any powers or the performance of any function conferred, or imposed upon a Municipality or municipal authority by or under this Act, which will involve an expenditure shall be subject to the following conditions, namely :-(a)such expenditure in so far as it is incurred in the year in which such power is exercised or such function is performed, shall be provided for under the budget-grants for that year; and(b)if the exercise of such power or the performance of such function in a year involves, or is likely to involve, an expenditure for any period or at any time, after the close of the said year, such expenditure shall not be incurred, unless provided for in the budget of the relevant year duly sanctioned by the Government.
