Failure of council to pass the budget before the due date

Notwithstanding anything contained in this Act, if the council in any case fails to adopt finally the budget before the due date referred to in section 189 and if such failure, is in the opinion of the Government, not due to any valid reason, then, the Government may direct the commissioner to forward the budget as prepared by him and as finalised by the standing committee on taxation and finance, to them for approval; and the commissioner shall forthwith forward the budget as prepared by him and as finalised by the said standing committee to the Government who shall scrutinise the budget and intimate their approval to the commissioner on or before the 1st day of April of the year.