Consideration of estimates by Board and its submission to the State Government

(1) The Board shall consider every estimate so laid before it and shall sanction the same, either without alteration or with such alterations as it may think fit. (2) Every such estimate, as sanctioned by the Board shall be submitted to the State Government which may at any time within one month after the receipt of the same-(a) approve the estimate ; or (b) disallow the estimate or any portion thereof and return the estimate to the Board for amendment. (3) If any estimate is so returned to the Board it shall forthwith proceed to amend it and shall resubmit the estimate, as amended, to the State Government for such order as it deems fit and the order of the State Government thereon shall be final.