Section 114: Prohibition of expenditure in excess of budget
Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961
114. (1) Where a budget or revised budget of a [Zila Panchayat] has been finally passed under this Act, the [Zila Panchayat] shall not incur any expenditure under any of the heads of the budget, other than the head providing for the refund of taxes, in excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget.
(2) Where any expenditure under any head providing for the refund of taxes is incurred in excess of the amount approved or sanctioned under that head, provision shall be made without delay for such expenditure by the variation or alteration of the budget.
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