88. [ Sanction of budget estimate of Municipality [Section 88 Substituted vide Rajasthan Municipalities (Amendment) Act, 2011. Published in Rajasthan Gazette Point 4(A),dated 27.03.2011 w.e.f 24.11.2010.]
. - (1) The Municipality shall consider the budget estimate and shall, by the fifteenth day of February in each year, adopt the budget estimate for the ensuing year with such changes as it may consider necessary, and submit a copy of the same to the State Government through the Director of Local Bodies and if, after considering the budget estimates, the State Government is of the opinion that it is necessary in the interest of Municipality to make changes in budget estimates, it may direct the Municipality to carry out the changes and such directions shall be binding on the Municipality.(2)Where a Municipality fails to pass the budget estimates according to the provisions of sub-section (1), it shall be mandatory for the Chief Municipal Officer to prepare the budget estimates and submit the same on or before twenty eighth day of February of that year to the State Government. The State Government shall approve the budget estimates with or without modifications and the same shall be deemed to have been passed by the Municipality.(3)Any work order or sanction regarding any expenditure out of the Municipal funds shall neither be approved nor be issued in the absence of proper provision in the approved budget, except in cases where a specific approval has been obtained from the State Government. In case of any violation the Chairperson, the Chief Municipal Officer or any other officer authorised to issue such work order or sanction shall be jointly and severally responsible for such expenditure and the same shall be recoverable from them.]
