Section 96(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)The Standing Committee shall consider the estimates and proposals of the Commissioner and after having obtained from the Commissioner such further detailed information, if any, as it shall think fit to require, and having regard to all the requirements of this Act, shall frame therefrom subject to such modifications and additions therein or thereto as it thinks fit a Budget Estimate to be called "budget estimate" `A' of the income and expenditure of the Corporation other than the income and expenditure in respect of the Transport Undertaking for the next official year.
