Section 101(2) in Arunachal Pradesh Panchayat Raj Act, 1997
(2)The State Government may, within such time as may be prescribed, either approve the budget or return it to the Zilla Parishad for such modifications as it may direct and on such modifications being made, the budget shall be resubmitted within such time as may be prescribed for approval of the Finance Department/Finance Commission and if it is not received by the Zilla Parishad within two months or by the last date of the year, whichever is earlier, the budget shall be deemed to be approved by the Finance Department/Finance Commission.