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 139] [Entire Act] State of Gujarat - Subsection Section 139(2) in The Gujarat Panchayats Act, 1993 (2)Re-appropriation of fund in a budget estimate may be made from time to time subject to the same approval as is required for the budget estimate.