Section 30(4) in The West Bengal Primary Education Act, 1973
(4)The State Government shall within two months of the receipt of the budget estimate either accord its approval to the same or return it to the Board with such comments and suggestions as it deems necessary if in its opinion such estimate -(a)is not reasonably accurate with reference to ascertainable facts or shows a deficit in the closing balance;(b)includes new items of recurring expenditure which are likely to impose upon the Board in the future financial liabilities which the Board is not likely to be able to meet from its income; or(c)includes provisions for expenditure which are not in accordance with the provisions of this Act.
