19. Budget . - (1) The Commissioner shall place before the Board in January each year a budget showing separately probable receipts and expenditure which is expected to be incurred therefrom during the year commencing on the first day of April of that year. The budget as approved by the Board shall be submitted for sanction to the Central Government before the fifteenth day of February each year.
(2)The Central Government may with or without any modifications sanction the budget.(3)The Commissioner may make budgetary re-appropriation of funds subject to the condition that the total budget sanctioned under sub-paragraph (2) is not exceeded. Such re-appropriation shall be placed by the Commissioner before the Board at its first meeting after such re-appropriation for its approval and the approval of the Central Government shall also be obtained for the same before the expiration of the financial year.
