Section 114(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)Where a budget or revised budget of a Zila Panchayat has been finally passed under this Act, the Zila Panchayat shall not incur any expenditure under any of the heads of the budget, other than the head providing for the refund of taxes, in excess of the amount passed under that head, without making provision for such excess by the variation or alternation of the budget.
