Section 102: Payments not to be made unless covered by a budget-grant

No payment of any sum out of the Municipal Fund shall be made unless the expenditure of the same is covered by a current budget-grant and a sufficient balance of such budget grant is still available notwithstanding any reduction or transfer thereof which may have been made under the provisions of this Act:

Provided that this section shall not apply to payments made in the following classes of cases namely:

(a) refund of taxes and other moneys which are authorised under this Act;

(b) repayment of moneys belonging to contractors or other persons and held in deposit and of moneys collected or credited to the Municipal Fund by mistake;

(c) sums payable in any of the following circumstances—

(i) under orders of the Central Government on failure of [[the Corporation]] to take any action as required by that Government; or

(ii) under any other enactment for the time being in force; or

(iii) under the decree or order of a civil or criminal court passed against [[the Corporation]] ; or

(iv) under a compromise of any claim, suit or other legal proceedings; or

(v) on account of cost incurred in taking immediate action by [[the Corporation]] or any of the municipal authorities to avert a sudden threat of danger to the property of [[the Corporation]] or to human life;

(d) temporary payments for works urgently required by the Central Government in the public interest;

(e) sums payable as compensation under this Act or under any rules, regulations or bye-laws made thereunder;

(f) expenses incurred by [[the Corporation]] on special measures taken on the outbreak of dangerous diseases.