Revision of budget.

248. Revision of budget. - If, in the course of the official year, the Taluk Panchayat finds it necessary to modify the provisions made in the budget with regard to the re ceipts or to the distribution of the amounts to be expended on the different services it undertakes, it may make such modifications: 166 Provided that no diversion of grants transferred by the Government out of the Consolidated Fund of the State can be made f or a purpose or programme or schemes not covered under such grants: Provided further that, without the approval of the Commissioner; - (a) no reduction of over ten percent shall be made in the grants approved for any developmental functions of the Taluk P anchayat, and (b) the closing balance shall not be reduced below the sum fixed under clause (c) of sub - section (3) of section 247.