Section 143 in The M.P. Municipal Accounts Rules, 1971
143. Supplementary estimates.
- Any development of a project thought necessary while a work is in progress, which is not fairly contingent on the proper execution of the work as first sanctioned, must he covered by a supplementary estimate, accompanied by a full report of the circumstances which render it necessary. The abstract must show the amount of the original estimate and the total of the sanction required, the supplementary amount. The supplementary estimates must be sanctioned by the competent authority.
