Section 241(5) in Karnataka Panchayat Raj Act, 1993
(5)If the Grama Panchayat fails to pass the budget estimate on or before the date mentioned in sub-section (1), the Secretary shall forward the budget estimate to the Taluk Panchayat and it shall approve it with or without modification. The budget as approved by the Taluk Panchayat shall be certified by the Executive Officer and thereupon shall be deemed to have been duly approved by the Grama Panchayat.