Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138(1)] [Section 138] [Entire Act] State of Gujarat - Subsection Section 138(1)(b) in The Gujarat Panchayats Act, 1993 (b)the 15th January of the current year the budget estimate is prepared after the 15lh December of the current year but on or before the said approved date: