Section 109(1) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(1)The Chief Executive Member shall in respect of every financial year cause to be laid before the District Council a statement of the estimated receipts and expenditure for that year which are to be credited to, or is to be made from, the District Fund of an Autonomous District, hereinafter referred to as "the District Council Budget".
