Section 191(3) in Greater Hyderabad Municipal Corporation Act, 1955
(3)The Commissioner may, at any time during a financial year, sanction the transfer of any amount not exceeding 237[rupees five lakhs] within a minor head from one subordinate head to another or from one primary unit to another, if such transfer does not involve a recurring liability:Provided that every transfer of an amount exceeding [rupees fifty thousand] [Substituted by Act No.3 of 1994.] made under sub-section (3) shall be reported forthwith by the Commissioner to the Standing Committee and that the said Committee may pass with regard thereto such order as they may think fit; and it shall be incumbent on the Commissioner to give effect to such order.