Omit. by sec. 19(b)(ii) Prov. of U. P. Act no. 33 of 1999. (Provisiomitted) — U. P. ACT No . XXXIII of 1961 ]

4 . Omit. by sec. 19(b)(ii) Prov. of U. P. Act no. 33 of 1999. (Provisiomitted) excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget. (2) Where any expenditure under any head providing for the refund of taxes is incurred in excess of the amount approved or sanctioned under that head, provision shall be made without delay for such expenditure by the variation or alteration of the budget.

Section 4