The West Bengal Panchayat Act, 1973 - MGNREGA Jalpaiguri, Home

(c) The Panchayat Samiti shall, within such time as may be prescribed and in a meeting
specially convened for the purpose and in the presence of at least half of the existing
members, consider the objections, suggestions and views, if any, and approve the
budget with modifications, if any.
(d) A copy of the budget approved under clause (c) shall be forwarded to the Zilla
Parishad or the Mahakuma Parishad or the Council, as the case may be, having
jurisdiction.
(2) The Zilla Parishad may, within such time as may be prescribed, either approve the
budget or return it to the Panchayat Samiti, for such modifications as it may direct.
On such modifications being made, the budget shall be resubmitted within such time
as may be prescribed for approval of the Zilla Parishad. If the approval of the Zilla
Parishad is not received by the Panchayat Samiti by the last date of the year, the
budget shall be deemed to be approved by the Zilla Parishad.
137. No expenditure shall be incurred unless the budget is approved 1 [under clause (c) of
sub-section (2) of section 136.]
138. (1)
2 The Panchayat Samiti may prepare in each year a supplementary estimate
providing for any modification of its budget and 2 [may approve if in a meeting specially
convened for the purpose and in the presence of at least half of the existing members] for
approval within such time and in such manner as may be prescribed.
Expenditure.
Supplementary
budget.
(2)
3 A copy of the supplementary estimate as approved under subsection (1) shall
be forwarded to the Zilla Parishad or the Mahakuma Parishad or the Council, as the
case may be, having jurisdiction.
139. A Panchayat Samiti shall keep such accounts and in such form as may be
prescribed.
Accounts.
140. (1) For every district 1 [, except the district of Darjeeling] the State Government
shall constitute a Zilla Parishad bearing the name of the district.
(2) The Zilla Parishad shall consist of the following members, namely:—
(i) Sabhapatis of the Panchayat Samitis within the district, ex officio;
Zilla Parishad
and its
constitution.
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