Section 3(7) in The M.P. Municipalities (Budget Estimates) Rules, 1962
(7)The amount of any grants from the [Director of Local Bodies] [Substituted by Notification No. 842-XVIII-II-73. dated 22-10-1973.] unexpended at the beginning and end. respectively, of the financial year, shall be shown separately in the estimated opening and closing balances. Such amounts shall not be taken into consideration in determining whether the closing balance exceeds the minimum balance prescribed.
