- A Municipality may, from time to time, during the year, -(a)Increase the amount of any budget-grant under any heard;(b)Make an additional budget-grant for the purpose of meeting any special or unforeseen requirement arising during the said year;(c)Transfer the amount of any budget-grant under any other heads; or(d)Reduce the amount of the budget-grant under any head:Provided that no such increase in a budget grant or an additional budget grant or the transfer of an amount under budget grant or any portion thereof under any head to another head or reduction in the amount of budget-grant in any year, shall be made without the prior approval of the sanctioning authority referred to in section 102, and after such approval, it shall be deemed to be included in budget estimate finally adopted for the year.Chapter - IV Accounts and Audit
