Approval of Government to estimates

(1) Every such estimate, as sanctioned by the Board, shall be submitted to the Government which may, at any time within three months after 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. (2) 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 Government for approval.