GPA 118 — Except in emergency no sum to be expended unless it has been included in budget estimates.

Gujarat Panchayats Act, 1993

Statutory text

(1) Save in the case of a pressing emergency, no sum shall be expended by or on behalf of a village panchayat unless such sum is included in some budget estimate approved under section 116 or 117 and in force at the time of incurring the expenditure.

(2) If on a pressing emergency, any sum is expended otherwise than in accordance with sub-section (1), the circumstances shall be forthwith communicated in writing to the taluka panchayat, with an explanation of the way in which it is proposed by the panchayat to cover such extra expenditure.

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