Section 161(1) in Chennai City Municipal Corporation Act, 1919
(1)The [standing committee] [Substituted for 'central committee' by Tamil Nadu Act 22 of 1971.], may, if it thinks necessary, at any time during the year-(a)reduce the amount of a budget grant; or(b)transfer and add the amount, or a portion of the amount, of one budget grant to the amount of any other budget grant:Provided that -(i)due regard shall be had, when making by such reduction or transfer, to all the requirements of this Act;(ii)the aggregate sum of the budget grants contained in the budget estimate adopted by the council shall not be increased except by the council under section 159;(iii)every such reduction or transfer shall be brought to the notice of the council at its next meeting.