Section 143(1) in The Orissa Municipal Corporation Act, 2003
(1)The Standing Committee, may, if it thinks necessary, at any time during the year -(a)reduce the amount of a budget grant; or(b)transfer or add the amount, or a portion of the amount, of one budget grant to the amount of any other budget grant :Provided that -(i)due regard shall be had, while making such reduction or transfer, to ail the requirements of the Act;(ii)the aggregate sum of the budget grants contained in the budget estimate adopted by the Corporation shall not be increased except by the Corporation under Section 142; and(iii)every such reduction or transfer shall be brought to the notice of the Corporation at its next meeting.