Section 21 in Assam Elementary Education Act, 1962
21. Budget.
(1)On receipt of the estimates from the Assistant Secretaries and the District Councils, or otherwise, the State Board shall prepare the annual budget estimates before the commencement of the next financial year at such time and in such manner as may be prescribed.(2)Such budget estimates shall include the probable receipts and expenditure of the year concerned on account of Elementary Education.(3)The budget estimates as approved by the State Government shall be treated as the final budget of the State Board.(4)The State Board shall be competent to make re-appropriation from one head to another within the approved budget.
