Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138(1)] [Section 138] [Entire Act] State of Gujarat - Subsection Section 138(1)(a) in The Gujarat Panchayats Act, 1993 (a)the 31st December of the current year where the budget estimate is prepared on or before the 15lh December of the current year, or