Section 6 in The M.P. Municipalities (Budget Estimates) Rules, 1962
6. Want of budget provision, no bar for payment.
- The want of budget provision does not operate to prevent payment of any sums due by a Council nor does it prevent record of any actual payment under its proper head of account. No payment shall be classified under "Advances" for want of budget provision. All liabilities shall be liquidated at once, and under no circumstances may they be allowed to stand over to be discharged from the budget grant of the next year nor shall payments or refunds be postponed to the last day of a month of the financial years.Form I[See sub-rule (1) of Rule 3]Budget Estimate of the Income and Expenditure of the Municipal Council.................................Tahsil..............District..............for the year 19.......N.B. - (1) Sanctions should he quoted tor every contribution and for every public work costing over Rs. 1,000.(2)The figures in the units place should be without exception cipher or 5 thus for Rs. 1,346, Rs. 1,345 and for Rs. 2.398, Rs. 2.400 should be entered.(3)If the whole amount of a sanctioned estimate or expenditure cannot be spent during the current year the balance should be provided for in the estimate under preparation.(4)Estimate for grants from the [Director of Local Bodies] [Substituted by Notification No. 842-XVIII-II-73, dated 22-10-1973.] under receipts, and for contribution under disbursement must be supported by sanction.(5)Particulars regarding nature and cost of works, for which provision is made under heads other than "C-Public Health and Convenience-II-Public Works" should be given separately in the Form.(6)Under "A-1.-General Administration" and "C.II-Public Works" only such general charges are to be shown as cannot be properly shown under any of the other heads wherever establishment is employed or works are constructed for a particular purpose-only, the charge should be shown under the head to which that purpose belongs and not under these heads.(7)"C-II-Public Works". If the Public Works establishment be employed partly upon works connected with any of the other heads the share of the charges debitable to those heads should be shown under those heads and not under this head.(8)"C-II-Public Works". "Buildings" and "Stores". Cost of buildings erected or stores used for special works, e.g. for water-works should be charged to those works; cost of such buildings or stores only will be shown here as properly cannot be shown under any of the other heads.(9)"E.-Contribution should be classified according to the object for which they are made, e.g., for schools under "D-Public Instruction", etc., contributions not made for any particular purpose for which no separate head is provided should be charged under this head.
