(1)The Municipality shall consider the budget estimate and the recommendations of Standing Committee thereon, if any, and adopt for the ensuing year the budget estimate with such changes, as it may consider necessary, not later than fifteenth day of February of that year and submit the budget estimate so adopted to, -(a)the Government, in the case of a Municipal Corporation;(b)the Director, Local Government, in the case of a Class 'A' Municipal Council; and(c)the Regional Deputy Director, Local Government, in the case of a Class 'B' Municipal Council, a Class 'C' Municipal Council or a Nagar Panchayat.
