Section 163(4) in The Rajasthan District Boards Act, 1954
(4)The Board may with the consent of the Executive Committee vary or alter from time to time as circumstances may render desirable, a budget passed under clause (a) of sub-section (2) or deemed to have been passed under clause (b) of sub-section (3) and the State Government may vary or alter a budget deemed to have been passed under clause (e) or clause (f) of sub-section (3) and, where the Board and the Executive Committee disagree, a budget passed under clause (a) of sub-section (2) or deemed to have been passed under clause (b) of sub-section (3).