Section 12(1) in The Orissa Zilla Parishad Act, 1991
(1)The Chief Executive Officer of the Parishad shall, in each year prepare and place before the Parishad through its President on or before the prescribed date a Budget estimate for the following year containing such particulars as may be prescribed and the Parishad shall sanction the Budget with such modifications, if any, as it thinks fit and the Budget so sanctioned shall submitted to the Government in the prescribed manner.
