The amount provided under any head of account in the budget of the Panchayat Samiti may, by a resolution of the Artha, Sanstha, Unnayan O Parikalpana Sthayee Samiti be transferred by reappropriation to any other head of account:
Provided that no reappropriation shall be made —
(i) _ in respect of the fund placed at the disposal of the Panchayat Samiti by any Department of the State Government or by any locai authority or by any other organization for a specific purpose without the approval of such Department or local authority or organization; and Parry] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 30, 2008 5
(ii) without adequate provision to discharge the obligatory liabilities of the Panchayat Samiti under the Act or the rules made thereunder or in violation of the conditions of any grant made by the State Government or any local authority or by any other organization:
Provided further that such reappropriation of fund by such resolution shall be placed before the next meeting of the Panchayat Samiti for ratification.
12 Power to vary dates.- (1) When a Panchayat Samiti, under the circumstances beyond its control, fails to comply with the time schedule prescribed for one or more stages for the preparation and approval of its budget, the Panchayat Samiti shall adopt a resolution recording the reason for its failure and shall fix up the dates by which each of the incomplete stages of action for preparation or approval of the budget shall be completed by the Panchayat Samiti. On adoption of such resolution, the Sabhapati and the Executive Officer of Panchayat Samiti shall take steps to strictly adhere to the revised time schedule for adoption of the final budget:
Provided that the date of approval of the budget by a Panchayat Samiti under rule 8 shall not be extended beyond the 31st March preceding the financial year to which the budget relates, and the date of approval of the supplementary and revised budget estimate under rule 9 shall not be extended beyond the 15th March of the current financial year:
Provided further that the revised time schedule shall be intimated by the Executive Officer of Panchayat Samiti immediately to the Zilla Parishad, the District Magistrate and the Sub-Divisional Officer having jurisdiction and the Bank or Banks where the Panchayat Samiti fund is lodged.
(2) Ifa Panchayat Samiti fails to adopt in a resolution, the revised time schedule for preparation or approval of its budget for a financial year or the Sabhapati concerned fails to adhere to the revised time schedule adopted under sub-rule
(1) or if the Atha, Sanstha, Unnyan O Parikalpana Sthayee Samiti of the Zilla Parishad having jurisdiction holds the view that the aforesaid Panchayat Samiti shall not be able to approve its budget within the time or in the manner as prescribed, the aforesaid Sthayee Samiti shall appoint any person, persons or authority to prepare and submit to the said Sthayee Samiti a draft budget relating to the financial year concemed for that Panchayat Samiti in such manner as prescribed for preparation of draft budget and within such stipulated period as may be deemed appropriate preferably within the 15th April of the financial year to which the budget relates.
(3) On receipt of the draft budget prepared under sub-rule (2) the Artha, Sanstha, Unnyan O Parikalpana Sthayee Samiti of the Zilla Parishad shall approve the budget in a meeting after such modifications as deemed appropriate within 30th April of the financial year to which the budget relates. The budget so approved shall be placed in the next meeting of the Zilla Parishad for ratification along with such appropriate order as it may deem fit.
(4) The budget approved with modifications, if any, under sub-rule (3) shall be forwarded to the Panchayat Samiti concerned as its budget for the said financial year and shall be deemed to be the budget approved under rule 8. The Panchayat Samiti in its financial administration shall not deviate from such budget save and except under the provisions of rules 9, 10 and 11 as may be required.
(5) Copies of budget so approved under sub-rule (3) shall be published in the office of the Zilla Parishad, the District Magistrate and the Sub-Divisional Officer having jurisdiction and forwarded to the District Treasury or Sub- Divisional Treasury, as the case may be, where the Panchayat Samiti fund is lodged. Copies of the budget shall also be published in the places referred to in sub-rule (1) of rule 7.