Section 98(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)The Transport Committee shall consider the estimates of the Transport Manager and, after having obtained from the Transport Manager such further detailed information, if any, as it shall think fit to require, and having regard to all the requirements of this Act, shall frame therefrom, subject to such modifications and additions therein or thereto as it shall think fit, a budget estimate, to be called "budget estimate `B' of the income and expenditure for the next official year to be received and incurred in respect of the Transport Undertaking.
