Section 194(1) in Rajasthan Panchayati Raj Rules, 1996
(1)Budget estimates shall be prepared by Secretary for Panchayat, Vikas Adhikari for the Panchayat Samiti and Chief Executive Officer for Zila Parishad and presented in the general meeting of the Panchayati Raj Institution concerned by 15th February. In case of a Panchayat, budget shall also be placed before Gram Sabha as provided in Sub-Section 4 of Section 3 of the Act.
