39Annual estimates of income and expenditure of district boards
(1) Every district board shall appoint a finance committee consisting of not less than three of its members.
(2) Every district board shall, on or before a boards prescribed day in each year, hold a meeting at which the finance committee shall submit to the board an estimate of the income and expenditure of the board for the next financial year, in such form as the Local Government may, by a rule made under this Act, prescribe.
(3) The board shall consider the estimate, and may provisionally approve of it .with or without modification.
(4) The board shall, on or before a prescribed day, cause copies of the estimate, as provisionally approved by it, to be sent to the Deputy Commissioner.
(5) The Deputy Commissioner shall, on or before a, prescribed day, signify in writing to the board his approval or disapproval of the estimate. When he disapproves of the estimate, he shall state the nature of his objection. The board shall then consider the matter, and either modify the estimate, so as to remove the objection, or refer it through the Deputy Commissioner to the Commissioner of the division. If the Commissioner concurs in the objection, he shall make such modification in the estimate as may, in his judgment, be necessary to remove the objection in whole or in part. If he does not concur in the objection, he shall pass the estimate, and his order shall be final and binding on the board.
(6) When the Deputy Commissioner has signified his approval of an estimate, or the board has modified an estimate so as to remove the Deputy Commissioner's objections, or when the Commissioner has passed orders as provided in sub-section (5), no expenditure which is not provided for in the estimate as approved or modified shall be incurred during the year to which the estimate relates without the previous sanction of the Deputy Commissioner.
(7) When the Deputy Commissioner is a member of the district board, the Commissioner and the Local Government shall take the place of the Deputy Commissioner and the Commissioner respectively for the purposes of this section.
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- 1 Short title
- 2 Repeal of Act V of 1878
- 3 Definitions
- 4 Powers exercisable from time to time
- 5 The local rate
- 6 Road, school and post cesses to merge in the rate
- 7 Liability for local rate
- 8 Power to recover a share of the rate from occupancy-tenant
- 9 Appropriation of proceeds of local rate
- 10 Establishment of district and local boards
- 11 Number and appointment or election of members
- 12 Term of office of members
- 13 Resignation of members
- 14 Powers of the Local Government as to removal of mothers
- 15 Filling of casual vacancies
- 16 Incorporation of district boards
- 17 Time for district and local boards coming into existence
- 18 Chairman
- 19 Vice-chairman
- 20 Duties of district board
- 21 Duties of local board
- 22 Limits on expenditure of local board
- 23 Power for district board to provide for performance of duty in default of local board
- 24 Joint committees
- 25 Record and publication of proceedings
- 26 Power to make rules as to business and affairs
- 27 Employment of officers and servants
- 28 Pensions of Government officials serving boards
- 29 Pensions of servants of boards
- 30 Powers of taxation conferred on district boards
- 31 Procedure in imposing taxes
- 32 Reduction and abolition of tax
- 33 Levy of fees
- 34 Additional funds to be provided by the Government
- 35 District fund
- 36 Vesting, custody and investment of district fund
- 37 Application of district fund
- 38 Works or undertakings benefiting several districts
- 39 Annual estimates of income and expenditure of district boards
- 40 Accounts of district boards
- 41 Estimates and accounts of local boards
- 42 Inspection of estimates and accounts
- 43 Publication of abstract of accounts
- 44 Control of Commissioner and Deputy Commissioner over boards and joint committees
- 45 Power to suspend action
- 46 Extraordinary powers of Deputy Commissioner in ease of emergency
- 47 Power to provide for performance of duties in case of default of board
- 48 Power to invest other officers with power of control
- 49 Report of action under preceding sections
- 50 Powers of Local Government and its officers over boards
- 51 Power of Local Government to supersede in case of incompetency, persistent default abuse of powers
- 52 Consequences of supersession
- 53 Constitution of new board, and transfer of functions of superseded local boards
- 54 Disputes
- 55 Power of the Governor General in Council and the Local Government to make rules
- 56 Power to make regulations
- 57 Penalty for infringement of regulations
- 58 Prosecutions
- 59 Liability of members of boards
- 60 Procedure for making rules and regulations
- 61 Acquisition of land
- 62 Penalty on member, officer or servant being interested in contracts made with a board or joint committee
- 63 Saving for Act XI of 1879
- 64 General powers of Local Government and Commissioners
- 65 Contracts of local Committees
- 66 Government officers serving under committees to continue under board
- 67 Power of Local Government to except local area from operation of Act
- 68 Committee to be constituted for district wholly excepted from Act
- 69 Power to direct that Act XX of 1856 shall cease to be in force
- 70 Recovery of rates
- 71 Local rate or tax how to be assessed and collected
- 72 Appeals
- 73 Instalments of rates and taxes
- 74 Power of Local Government to exempt from taxation
- 75 Power to direct measurements
- 76 Suits relating to rates and taxes under this Act cognizable by Courts having cognizance of suits for rent
- 77 Confirmation and recovery of existing rates
- 78 [Repealed.]
- 79 [Repealed.]