Amendment of section 71

Section 71 of the principal Act, shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-sections shall be added, namely:— “(2) The Budget documents after approval shall be uploaded in designated websites or portals with the digital signature of the executive authority. The allotment made on the Budget shall lapse at the end of the year and the surplus shall not be transferred to Deposits or keeping outside the account or resort to other appropriation of any kind. (3) Without the prior approval of the Director, the council of the municipality shall not approve any expenditure exceeding the budget allocations, or exceeding the revenue of the municipality.”.