Section 88(3) in Rajasthan Municipalities Act, 2009
(3)Any work order or sanction regarding any expenditure out of the Municipal funds shall neither be approved nor be issued in the absence of proper provision in the approved budget, except in cases where a specific approval has been obtained from the State Government. In case of any violation the Chairperson, the Chief Municipal Officer or any other officer authorised to issue such work order or sanction shall be jointly and severally responsible for such expenditure and the same shall be recoverable from them.]
