(1) A taluka panchayat may, at any time during the year for which any budget

estimate has been approved cause a revised or supplementary budget estimate to be prepared. Every such revised or supplementary budget shall be considered and approved by the panchayat in the same manner as if it were an original annual budget estimate: Provided that the district panchayat shall scrutinise the budget and return to the panchayat within one month of its receipt.

1. (2) Reappropriation of fund in the budget estimate may be made from time to time subject to the same approval as is required for the budget estimate.