(2)If in such special meeting so convened by Sub-divisional Panchayat Officer, the Grama Sasan still fails to record its approval to the annual budget or, as the case may be, the first or second supplementary or revised budget, the Sub-divisional Panchayat Officer shall, on the basis of the actuals of receipt and expenditure of the previous year, scrutinise such budget and certify the same to the Grama Panchayat whereupon such budget shall become final.]
