Section 47 in The Calcutta Municipal Corporation Act, 1980
47. Exercise of powers and performance of functions to be subject to sanction. -
Save as otherwise provided in this Act, the exercise of any power or the performance of any function conferred or imposed upon the Corporation or any other municipal authority or the Municipal Commissioner by or under this Act, which will involve an expenditure, shall be subject to the following conditions-(a)such expenditure, in so far as it is incurred in the year in which such power is exercised or such function is performed, shall be provided for under the budget-grant for that year; and(b)if the exercise of such power or the performance of such function in a year involves, or is likely to involve, an expenditure for any period, or at any time, after the close of the said year, such expenditure shall not be incurred without the sanction of the Corporation.
