(1) When a Zilla Parishad, 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 Zilla Parishad 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 Zilla Parishad. On adoption of such resolution, the Sabhadhipati and the Executive Officer of the Zilla Parishad shall take steps to strictly adhere to the revised time schedule for adoption of the final budget:
Provided that the decision of the Artha, Sanstha, Unnayan O Parikalpana Sthayee Samiti for revision of dates shall be placed in the next meeting of the Zilla Parishad for ratification:
Provided further that the date of approval of the budget by the Zilla Parishad under rule 19 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 20 shall not be extended beyond the 20th March of the current financial year:
Provided also that the revised time schedule shall be intimated by the Zilla Parishad immediately to the State Government and the District Treasury where the Zilla Parishad fund is lodged.
(2) If the Zilla Parishad fails to adopt in a resolution, the revised time schedule for preparation or approval of its budget for a financial year or the Sabhadhipati concerned fails to adhere to the revised time schedule adopted under subtule (1) or if the State Government holds the view that the aforesaid Zilla Parishad shall not be able to approve its budget within the time or in the manner as prescribed, the State Government shall appoint any person, persons or authority to prepare and submit to the said Sthayee Samiti a draft budget relating to the financial year concerned for that Zilla Parishad in such manner as prescribed in these rules for preparation of draft budget and within such stipulated period as may be deemed appropriate preferably within the 15th day of April of the financial ycar to which the budget relates.
(3) On receipt of the draft, budget prepared under sub-rule (2), the State Government shall approve the budget on consultation with such person or persons as may be deemed efficacious and after such modifications as deemed appropriate within April 30 next. The budget so approved shall be sent to the Zilla Parishad for its acceptance as the budget for the said financial year. Such budget shall be placed in the next meeting of the Zilla Parishad for information of all members.
(4) The budget approved under sub-rule (3) shall be the budget of the Zilla Parishad concerned for the said financial year and shall be deemed to be the budget approved under rule 19. The Zilla Parishad in its financial administration shall not deviate from such budget save and except under the provisions of rules 20, 21 and 22 as may be required.
(5) Copies of budget approved under sub-rule (3) shall be published in the Office of the Zilla Parishad and in other places referred to in sub-rules (1 ) and (2 ) of rule 18. Such copies shall also be sent to the District Treasury, where the Zilla Parishad fund is lodged and to each of the Departments of the State Government referred to in sub-rule (4) of rule 19, :
24, Ad interim budget of Zilla Parishad. - (1) If under unavoidable circumstances, it does not become possible for the Artha, Sanstha, Unnyan O Parikalpana Sthayee Samiti to prepare and place the complete budget for final approval of the Zilla Parishad for the following financial year in a meeting of the Zilla Parishad on or before the 31st March of the current year, the Artha, Sanstha Unnyan O Parikalpana Sthayee Samiti shall place an ad interim budget for the quarter of April to June of the following financial year in a meeting of the Zilla Parishad specially convened for the purpose on or before the preceding 31st March.
(2) The Zilla Parishad shall approve the ad interim budget with modifications, if any.
(3) A copy of the approved ad interim budget shall be forwarded to the Treasury where the fund of the Zilla ” Parishad is lodged and also to the Department of Panchayats and Rural Development.
(4) The Artha, Sanstha, Unnyan O Parikaipana Sthayee Samiti shall place the complete budget of the concerned year incorporating the receipts and expenditure shown in the ad interim budget on or before the 31st May of the same year in a mecting of the Zilla Parishad specially convened for the purpose and in the presence of at least half of the existing members for approval:
Provided that for the purpose of this sub-rule, the procedure laid down in rules 14, 15, 16, 17,18 and 19 shall apply mutatis mutandis, subject to the variation of dates as may be appropriate.