Section 132(1) in The M.P. Municipal Accounts Rules, 1971
(1)Professional sanction or technical approval to plans and estimates.-(i)All estimates for works (Form No. 86) shall be prepared as follows :-(a)preliminary estimate for administrative approval with line plans and plinth area;(b)final detailed plan and estimate for professional sanction.Note 1. - Preliminary estimates are not required for works in which standard plan exists.[Note 2. [Omitted by Notification No. 15-F-1-07-07-XVIII-3, dated 20-6-2007. Prior to omision it was as under: 'Note 2.-No estimate need be prepared for annual repairs for which administrative approval is not required unless they exceed Rs. 100 in which case the estimate shall be prepared in the final stage only.'] - Omitted][Note 2.] [Renumbered '3' as '2' by Notification No. 15-F-1-07-07-XVIII-3, dated 20-6-2007.] - In regard to works the cost of which does not exceed Rs. 2,500 only the final detailed estimates shall ordinarily be prepared.(ii)[ the powers for grant of technical and professional sanction to final detailed plans and estimates shall vest in the authorities as follows :- [[Substituted by Notification No. 15-F-1-07-07-XVIII-3, dated 20-6-2007. Prior to substitution it was as under :(ii)Professional sanction to final detailed plans and estimates shall be given as follows : - (a) Plans and estimates for works the cost of which is to be borne entirely from the funds of the Municipal Council shall be approved by the Municipal Engineer or where there is no such engineer, by the Public Works Committee and if there is no Public Works Committee, by the Standing Committee.(b)Plans and estimates for works the cost of which is to be borne in whole or in part out of the contributions received from the State Government, shall be approved by the following authorities : -
