Section 114 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
114. Prohibition of expenditure in excess of budget.
(1)Where a budget or revised budget of a Zila Panchayat has been finally passed under this Act, the Zila Panchayat shall not incur any expenditure under any of the heads of the budget, other than the head providing for the refund of taxes, in excess of the amount passed under that head, without making provision for such excess by the variation or alternation of the budget.(2)Where any expenditure under any head providing for the refund of taxes is incurred in excess of the amount approved or sanctioned under that head, provision shall be made without delay for such expenditure by the variation or alteration of the budget.
