Section 104(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)For this purpose the Corporation may diminish the sanctioned expenditure of the year, so far as it may be possible so to do with due regard to the provisions of this Act or to the obligations pertaining to the Transport Undertaking, or have recourse to supplementary taxation or a revision of fares and charges levied in respect of the Transport Undertaking as the case may be.Scrutiny and Audit of Accounts
