Section 101(2) in Gujarat State Council for Physiotherapy Rules, 2013
(2)Such estimates shall provide for the fulfillment of the liabilities of the Council and for effectively carrying out its objects. It shall include its revenue side besides all revenue ordinarily anticipated, all fees received from registration and other sources. It shall also include payments to be made towards salary and allowances of the officers and employees of the Council and other purposes and objects of the Council.