Section 26(3)(c) in The West Bengal Council Of Higher Secondary Education Act, 1975
(c)If the State Government does not approve of the budget estimate as revised by the Council or if the budget estimate is returned by the Council without revision, the State Government may amend the budget estimate by making-(i)such modifications as are in its opinion necessary to render the estimate reasonably accurate with reference to ascertainable facts or to balance the income and expenditure;(ii)additions, alterations or modifications in any provision relating to new expenditure of a recurring nature;(iii)any alteration or modification in any provision for expenditure which, in its opinion, is not in accordance with the provisions of this Act;