State Act
140
Section 140. Except in emergency no sum to be expended unless it has been included in budget.
The Gujarat Panchayats Act, 1993
Act no. 18 of 19931993In forceGujarat (State Act)
140. (1) Save in the case of a pressing emergency no sum shall be expended by or on behalf of a taluka panchayat unless such sum is included in some budget estimate approved under section 138 or 139 and in force at the time of incurring the expenditure. (2) If on a pressing emergency any sum is expended otherwise than in accordance with sub-section (1) the circumstances shall be forthwith communicated in writing by the President of the Panchayat to the competent authority with an explanation of the way in which it is proposed by the panchayat to cover such extra expenditure.