Channel of communication between Sabha and Panchayat

(a) The Sabha shall communicate its directions or resolutions to Gaon Panchayat under Section 43 (2) through the Pradhan, but if there are differences between the Sabha and the Gaon Panchayat which cannot be settled by modifications and reconsideration under sub-section (3) of Section 43, the matter shall be referred to the Deputy Director whose decision shall be final. (b) Approval by Deputy Director A budget shall not take effect until it has been approved by the Deputy Director who may make modification before approval but he shall not approve it if the prescribed minimum working balance has not been provided therein and funds have not been earmarked as prescribed by him.