Act] no sum shall be expended by or on behalf of any Zilla Parishad, unless such sum is included in some budget estimate at the time in force which has been approved as aforesaid.

Authorities of Zilla Parishad to sanction loans or contingent expenditure or to write

off dues. Limits of such power.— (1) When provision is made in the budget estimate of any Zilla Parishad for granting loans for any specified purposes, loans out of such sum may be granted by such authorities of the Zilla Parishad to such extent, and in respect of such subjects as may be prescribed by the State Government : Provided that, notwithstanding anything contained in section 100, no Zilla Parishad shall be entitled to grant loans in respect of matters falling in the sphere of “Agriculture” and “Irrigation” and in respect of any other matter as the State Government may by order direct.

1. (2) Such authorities of a Zilla Parishad as may be prescribed by the State Government may, out of the amounts provided for in the budget estimates of the Zilla Parishad incur expenditure of

recurring or non-recurring nature of contingencies in respect of such subjects, and to such extent, as

may be prescribed by the State Government.

1. (3) Such authorities of a Zilla Parishad as may be prescribed by the State Government may, in respect of such subjects as may be prescribed, direct any arrears of tax or fee or any other sum due to the Zilla Parishad, whether under this Act or otherwise 6[(including any prescribed sum which is irrecoverable)], to be written off to such extent, as may be prescribed by the State Government.