Section 192(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)The standing committee on taxation and finance may, if it thinks necessary, at any time during the year-(a)reduce the amount of a budget grant; or(b)transfer and add the amount, or a portion of the amount, of one budget grant to the amount of any other budget grantProvided that -(i)due regard shall be had, when making any such reduction or transfer, to all the requirements of this Act;(ii)the aggregate sum of the budget grants contained in the budget estimates adopted by the council shall not be increased except by the council under section 191;(iii)every such reduction or transfer shall be brought to the notice of the council at its next meeting.
