Section 16(c) in The M.P. Janpad Panchayat and Zila Panchayat Standing Committees (Election of Members, Powers and Functions and Term of Members and Procedure for the Conduct of Business) Rules, 1994
(c)Re-appropriate funds from one sub-item to another sub-item under the same head and after the approval of the Janpad Panchayat or Zila Panchayat, as the case may be, re-appropriate amount from one head to the other;
