Section 118(1) in The Chhattisgarh Municipalities Act, 1961
(1)If at any time during the financial year it appears to the Council that the income of the Municipal Fund during the same year will not suffice to meet the expenditure sanctioned in the budget estimates of that year, it shall be incumbent on the Council forthwith to sanction any measure which they may consider necessary to proportioning the year's income to the expenditure.
