Section 87(2) in Rajasthan Municipalities Act, 2009
(2)Subject to the provisions of Section 4 and sub-Section (2) of Section 79, the budget estimate shall separately state the income and the expenditure of the Municipality to be received and incurred in terms of the various heads of accounts:Provided that without prior approval of the State Government, no proposal regarding(i)creation of new posts or filling of vacant posts;(ii)purchase of new vehicles;(iii)purchase of immovable property;(iv)making grant-in-aid to any private institution or person: or(v)for any other matter as may be directed by the State Government, from time to time, shall be included in the budget.
