Section 76(2) in The Gujarat Municipalities Act, 1963
(2)The municipality shall thereupon decide upon the appropriation and the ways and means contained in the budget of the year to commence on the 1st April next following. The budget so sanctioned may be varied or altered from time to time, as circumstances may render desirable, at a special general meeting called for the purpose:Provided that the executive committee or any other committee appointed under the Act may, within the budget so sanctioned, sanction re-appropriations not exceeding Rs. 5000 from one sub-head to another or from one minor head to another minor head under the same major head and controlled by the same committee. A statement of such a re-appropriations shall be submitted to the municipality at every quarterly general meeting.
