Section 146(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)Such estimates shall-(a)take into account loans and grants from Government;(b)provide for the repayment of all loans including loans taken from Government with interest due thereon, for the repayment of which the Corporation is liable;(c)provide for the discharge of liabilities imposed on the Corporation by clause (b) of sub-section (1) of Section 126;(d)provide for the payment in convenient instalments or lump sum from the Corporation Fund of an amount equal to the grant assigned for education;(e)allow for a cash balance at the end of the said year of not less than such sum as may be prescribed by the State Government;(f)provide for a sum of money not exceeding five thousand rupees to be spent by the Mayor in his discretion on any one or more of the matters specified in Section 114 or 115.