Section 158(1) in The Rajasthan District Boards Act, 1954
(1)Whenever a Board proposes to undertake any of the works specified in sub-section (1) of section 157, it shall cause an estimate thereof to be prepared and submitted to the State Government latest in December every year so as to enable the latter, in case the proposal is sanctioned, to provide for the amount of contribution in the budget estimates of the financial year next following.