Section 140. (1) A municipal committee shall submit, before such date in each year as may be directed by the Loca

140. (1) A municipal committee shall submit, before such date in each year as may be directed by the Local Government, for the sanction of such authority as the Local Government may appoint in this behalf, an estimate of its probable receipts for the financial year next following, with proposals for its expenditure, and may, from time to time, submit, in like manner, further estimates or proposals amending the same. (2) No 1884.] Burma Municipalities. 239 (Chapter VIII.—Control.—Sections 141—143.) (2) No expenditure shall be incurred by the committee unless it is provided for in a proposal sanctioned under this section. (3) An abstract of the annual estimate and proposals submitted and sanctioned as required by this section shall be published in such manner as the Local Government directs.