Section 136(1) in The West Bengal Panchayat Act, 1973
(1)Every Panchayat Samiti shall, at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and disbursements for the following year [* * * * *] [Words 'or the Mahakuma Parishad or the Council, as the case may be,' first inserted by W.B. Act 20 of 1988, then the words 'and submit the budget to the Zilla Parishad or the Mahakuma Parishad or the Council, as the case may be, having Jurisdiction over the area of the Block' omitted by W.B. Act 18 of 1994.].
