Section 138(h) in The Bihar and Orissa Local Self-Government Act, 1885
(h)[ prescribing the closing balance to be maintained by a District Board, the statements, accounts, and reports to be submitted to the [State] [Substituted for the original clause (h) by B. and O. Act 1 of 1923.] Government, the date for the preparation of the budget estimate and the particulars to be contained therein;]
