Provided that no such modification, rejection or addition be inconsistent with the provisions of this Act or involve the raising of a loan.

Preparation of supplemental estimates Preparation of supplemental estimates. The Board may, in the course of any year for which an estimate has been approved by the [State Government], cause one or more supplemental estimates for the residue of such year to be prepared and laid before the Board ; the procedure prescribed by sections 89, 90 and 91 shall, so far as it may be applicable, be followed in the case of such supplemental estimates.