Section 48(2) in The West Bengal Panchayat Act, 1973
(2)[(a) The budget prepared under sub-section (1) shall be written in vernacular of the district or the locality concerned and copies of the budget shall be posted in such prominent places within the Gram Panchayat as may be prescribed, inviting objections and suggestions by the members of the Gram Sabha.(b)Copies of the budget shall be forwarded to the Panchayat Samiti having jurisdiction over the Gram for its views, if any.(c)The budget with objections, suggestion and views, if any, received from various quarters shall, within such period as may be prescribed, be placed in the meeting of the Gram Sabha for discussions proposing modification, if any, of the budget.(d)The Gram Panchayat shall, within such time as may be prescribed and in a meeting specially convened for the purpose and in the presence of at least half of the existing members, consider the objections, suggestions, and views, if any, and the discussions in the meeting of the Gram Sabha, and approve the budget with modifications, if any.(e)A copy of the budget approved under clause (d) shall be forwarded to the Panchayat Samiti having jurisdiction.]
