(2)The budget estimate under sub-section(1) shall-(a)provide for the payment, as they fall due, of all instalments of principal and interest for which the Municipality may be liable on account of loans; and(b)allow for a cash balance at the end of the year of not less than [five per cent] [Substituted by Act 8 of 1995, w.e.f. 5-8-1995.] of the revenue of the Municipality.