How details of the budget estimate may be altered :- (1) When a budget

estimate has been finally approved by the State Government, the municipality shall not incur expenditure under any of the heads of the budget estimate in excess of the amount provided under that head without making provision for such excess by variation and alteration of the budget and if the variation and alteration affects any orders of Government, passed under the last preceding section or any provision made in accordance with clauses (b).(c) and (d) of Section 108, it shall obtain the approval of the State Government thereto.

1. (2) As soon as may be after the first day of October, a revised budget for the year shall be framed and such revised budget shall be subject to all the provisions applicable to a budget under Section 105,106,107, 108 and 109 of this Act.