Sanction of budget estimate of Board

The Board shall consider the budget estimate in each year, and shall adopt the budget estimate for the ensuing year with such changes as it may consider necessary, and submit a copy of the same to the Government and if, after considering the budget estimates, the Government is of the opinion that it is necessary in the interest of the Board to make changes in the budget estimates, it may direct the Board to carry out the changes and such directions shall be binding on the Board.