Section 26(3)(b) in The West Bengal Council Of Higher Secondary Education Act, 1975
(b)If the budget estimate is returned under clause (a), the Council shall consider the comments and suggestions made by the State Government and may, if it thinks fit, revise the said estimate. The Council shall then submit the budget estimate as so revised to the State Government, or, the Council shall, if it does not think fit to revise the estimate, submit it in its original form to the State Government within one month of receiving it together with its replies on the comments and suggestions made by the State Government.