Section 95 in The Gujarat Provincial Municipal Corporations Act, 1949
95. Estimates of income and expenditure to be prepared annually by Commissioner.
- The Commissioner shall each year on or before such date as the Corporation may from time to time prescribe have prepared and lay before the Standing Committee, in such form as the Committee shall from time to time approve,-(a)an estimate, classified in accordance with the rules, of the expenditure which must or should, in his opinion, be incurred by the Corporation in the next official year from the Municipal Fund including the amount of grant payable by the Corporation to the Primary Education Fund, and of the amounts, if any, which should in his opinion be credited to, or expended from, a special fund;.(b)an estimate of all balances, if any, which will be available for re-appropriation or expenditure at the commencement of the next official year;(c)an estimate of the Corporation's receipts and income for the next official year other than from taxation and from the Transport Undertaking;(d)a statement of proposals as to the taxation which it will, in his opinion, be necessary or expedient to impose under the provisions of this Act in the next official year and an estimate of the receipts from taxation;(e)an estimate of the amounts due to be transferred during the next official year from the Transport Fund.Explanation. - The balance, if any, available in any special fund shall not be deemed to be available for re-appropriation or expenditure at the commencement of the next official year under clause (b) except in relation to expenditure which may be met from such fund under the rules, and the Commissioner shall determine whether the whole or any part of such balance shall be taken into account as available for such expenditure at the commencement of the next official year.
