Gujarat Provincial Municipal Corporations Act, 1949
(1) Except as hereinafter provided, no payment of any sum shall be made by the Transport Manager out of the Transport Fund, unless the expenditure of the same is covered by a current budget-grant, and sufficient balance of such budget grant is still available, notwithstanding any reduction or transfer thereof which may have been made under the rules. (2) The following items shall be excepted from the prohibition in sub-section (1) namely:— (a) sums of which the expenditure has been sanctioned by the Transport Committee under section 102; (b) repayments of moneys belonging to contractors, or other persons, held in deposit and of moneys collected or credited to the Transport Fund by mistake; (c) sums which the Transport Manager is under the provisions of this Act or any other enactment required or empowered to pay by way of compensation; (d) costs incurred by the Transport Manager under section 67; (e) any sum required to make good to the Municipal fund any payment made by the commissioner out of the Municipal Fund under the provisions of section 86 for the purpose of the Transport Undertaking.