Section 110(1) in The Calcutta Improvement Act, 1911
(1)Every such estimate, as sanctioned by the Board, shall be submitted to the [State Government] [Substituted by the Adaptation Laws Order, 1950.] who may, at any time within two month after receipt of the same, -(a)approve the estimate, or(b)disallow the estimate or any portion thereof, and return the estimate to the Board for amendment.
