(I) Every Gram Punchuyut shall , at such time and in such manner as may be prescribed, prepare euch year a bu… — THE SIKKIM PANCHAYAT ACT, 1993

(I) Every Gram Punchuyut shall , at such time and in such manner as may be prescribed, prepare euch year a budget of its estimated receipts and disburscmenrsfor the following year and shall submit the budget to the State Government for approval through the Zilla Panchaynt of the District concerned .

46. (I) Every Gram Punchuyut shall , at such time and in such manner as may be prescribed, prepare euch year a budget of its estimated receipts and disburscmenrsfor the following year and shall submit the budget to the State Government for approval through the Zilla Panchaynt of the District concerned . (2) No expenditure shall be incurred unless the budget is approved by the State Government .

Section 46