Section 163 in The Rajasthan District Boards Act, 1954
163. The Budget.
(1)The Executive Committee shall prepare and lay before the Board at a meeting to be held in every year before such date, as is fixed by rule in this behalf, a complete account of its actual and expected receipts and expenditure for the year ending on the thirty first day of March next following such date, together with a budget estimate of its income and expenditure for the year commencing on the first day of April next following.(2)The Board shall at the meeting referred to in sub-section (1) of this section, discuss and then by a special resolution -(a)pass the budget as a whole; or(b)modify the budget by omitting or reducing any particular item or items of expenditure which it may deem fit to omit or reduce; or(c)reject the budget as a whole.(3)(a)If the Board modifies the budget under clause (b) of sub-section (2) by omitting or reducing any item or items of expenditure or rejects the budget as a whole under clause (c) of sub-section (2), it shall remit the modified budget or rejected Budget, as the case may be, to the Executive Committee for reconsideration.(b)If the Executive Committee accepts as a whole the modifications made by the Board under clause (b) of sub-section (2) the budget as modified shall be deemed to have been passed on the date of the Boards resolution.(c)If the budget has been rejected as a whole or if the Executive Committee does not accept as a whole the modification made by the Board, the said Committee shall re-submit to the Board either its original budget or amended budget.(d)The Chairman shall lay such budget or amended budget before the Board and the Board shall discuss it and by special resolution either pass it as a whole or reject it as a whole.(e)If the Board rejects the budget, as a whole, the Chairman shall submit to the State Government through the Director of Local Bodies, the original budget of the Executive Committee, the amended budget of the Executive Committee if any, and the budget as modified by the Board, if any, and the State Government may accept any such budget as a whole or with any such alterations, as it may think fit to make or may prepare a budget for the Board and the budget as accepted by the State Government, shall be deemed to have been passed by the Board.(f)If before such date, as may be fixed by rule in this behalf, the Board has not passed or has not been deemed to have passed a budget and the Chairman has not submitted any budget or budgets under the provisions of clause (e), the State Government may call upon the Chairman to furnish such information, as it may require and may prepare a budget for the Board and such budget shall be deemed to have been passed by the Board.(4)The Board may with the consent of the Executive Committee vary or alter from time to time as circumstances may render desirable, a budget passed under clause (a) of sub-section (2) or deemed to have been passed under clause (b) of sub-section (3) and the State Government may vary or alter a budget deemed to have been passed under clause (e) or clause (f) of sub-section (3) and, where the Board and the Executive Committee disagree, a budget passed under clause (a) of sub-section (2) or deemed to have been passed under clause (b) of sub-section (3).
