Section 163(3) in The Rajasthan District Boards Act, 1954
(3)(a)If the Board modifies the budget under clause (b) of sub-section (2) by omitting or reducing any item or items of expenditure or rejects the budget as a whole under clause (c) of sub-section (2), it shall remit the modified budget or rejected Budget, as the case may be, to the Executive Committee for reconsideration.(b)If the Executive Committee accepts as a whole the modifications made by the Board under clause (b) of sub-section (2) the budget as modified shall be deemed to have been passed on the date of the Boards resolution.(c)If the budget has been rejected as a whole or if the Executive Committee does not accept as a whole the modification made by the Board, the said Committee shall re-submit to the Board either its original budget or amended budget.(d)The Chairman shall lay such budget or amended budget before the Board and the Board shall discuss it and by special resolution either pass it as a whole or reject it as a whole.(e)If the Board rejects the budget, as a whole, the Chairman shall submit to the State Government through the Director of Local Bodies, the original budget of the Executive Committee, the amended budget of the Executive Committee if any, and the budget as modified by the Board, if any, and the State Government may accept any such budget as a whole or with any such alterations, as it may think fit to make or may prepare a budget for the Board and the budget as accepted by the State Government, shall be deemed to have been passed by the Board.(f)If before such date, as may be fixed by rule in this behalf, the Board has not passed or has not been deemed to have passed a budget and the Chairman has not submitted any budget or budgets under the provisions of clause (e), the State Government may call upon the Chairman to furnish such information, as it may require and may prepare a budget for the Board and such budget shall be deemed to have been passed by the Board.