(1) Save in the case of pressing emergency, no sum shall be expended by, or on

1. (1) Save in the case of pressing emergency, no sum shall be expended by, or on behalf of any district panchayat unless such, sum is included in some budget estimate approved under section 163 and is 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 forthwith be communicated in writting by the President of the district panchayat to the competent authority with an explanation of the way in which it is proposed by the district panchayat to cover such extra expenditure. Copy of Budget estimate to be forwarded to competent authority. Except on pressing emergency no sum to be expended unless it has been included in budget estimate. Bom. LXI of

behalf of any district panchayat unless such, sum is included in some budget estimate approved under section 163 and is in force at the time of incurring the expenditure.

1. (2) If on a pressing emergency any sum is expended otherwise than in accordance with sub-section (1) the circumstances shall forthwith be communicated in writting by the President of the district panchayat to the competent authority with an explanation of the way in which it is proposed by the district panchayat to cover such extra expenditure. Copy of Budget estimate to be forwarded to competent authority. Except on pressing emergency no sum to be expended unless it has been included in budget estimate. Bom. LXI of