Section 139(1) in The Gujarat Panchayats Act, 1993
(1)A taluka panchayat may, at any time during the year for which any budget estimate has been approved cause a revised or supplementary budget estimate to be prepared. Every such revised or supplementary budget shall be considered and approved by the panchayat in the same manner as if it were an original annual budget estimate:Provided that the district panchayat shall scrutinise the budget and return to the panchayat within one month of its receipt.
