Section 5(6) in The M.P. Municipalities (Budget Estimates) Rules, 1962
(6)Any sum set apart by a resolution of the Council for a particular purpose shall be utilised for the purpose for which it is earmarked and shall not be used for any other purpose either temporarily or permanently without the previous sanction of the [Director of the Local Bodies] [Substituted by 842-XVIII-II-73, dated 22-10-1973.]. Any sum set apart for a particular purpose in this manner shall be considered to be an addition to the prescribed closing balance of the Council so long as it remains unspent.
