Section 95(a) in The Gujarat Provincial Municipal Corporations Act, 1949
(a)an estimate, classified in accordance with the rules, of the expenditure which must or should, in his opinion, be incurred by the Corporation in the next official year from the Municipal Fund including the amount of grant payable by the Corporation to the Primary Education Fund, and of the amounts, if any, which should in his opinion be credited to, or expended from, a special fund;.
