Section 99(2) in The U.P. Municipalities Act, 1916
(2)Subject to the provisions of Section 102 the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall at such meeting decide upon the appropriations and the ways and means contained in the budget estimate and by special resolution, sanction a budget, which shall be submitted to the State Government or to such officers as the State Government by order directs in this behalf.
