Section 71(1) in The Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973
(1)The Chairman shall lay, not later than 10th of March every year, before the Special Area Development Authority an estimate of the income and of the expenditure of that authority for the year commencing on the first day of April next ensuing in such detail and form as that authority may from time to time direct.
