Section 102(2) in The Chhattisgarh Municipal Corporation Act, 1956
(2)When any sum of money has been borrowed under sub-section (1)-(i)no portion thereof shall, without the previous sanction of the Government, be applied to any purpose other than that for which it was borrowed; and(ii)no portion of any sum of money borrowed under clause (i) of sub-section (1) shall be applied to the payment of salaries or allowances of any municipal officers or servants, other than those who are exclusively employed upon the works for the construction of which the money was borrowed :Provided that with the previous sanction of the Government, part of the salaries or allowances of any municipal officer or servant employed in part upon the construction of such work may be paid out of the sum so borrowed.