Section 146(3) in Uttar Pradesh Municipal Corporation Act, 1959
(3)The Executive Committee shall, on or as soon as may be after the tenth day of December or January, as the case may be, consider the budget estimates prepared by the Municipal Commissioner and make such modifications thereto as it shall think fit and submit the same to the Corporation not later than the fifteenth day of January following in the case of indebted Corporations and the fifteenth day of February in other cases.