Section 133(a) in The Mumbai Municipal Corporation Act, 1888
(a)Subject to the provisions of sub-section (1) of section 131, on the recommendations of [the Standing Committee], the Corporation may, from time to time during an official year, sanction the transfer of any amount exceeding [twenty lakh rupees] [These words were substituted for the words 'fifteen thousand rupees' by Maharashtra 10 of 1998, Section 85(b).] from one budget grant to another budget grant.