Section 86(1) in Rajasthan Municipalities Act, 2009
(1)Surplus moneys standing at the credit of any of the heads of accounts of the Municipal Fund which are not required, either immediately or at any early date, to be applied for the purposes of this Act by the Municipality may, in accordance with the rules made by the State Government, be transferred by the Municipality, either in whole or in part, to any other head of account of the Municipal Fund:Provided that such surplus money standing at the credit of the Commercial Projects Account of the Municipal Fund shall not be transferred to the General Account of the Municipal Fund.
