Section 141. (1) No new work, the estimated cost of which exceeds five hundred rupees, shall be begun by a munici

141. (1) No new work, the estimated cost of which exceeds five hundred rupees, shall be begun by a municipal committee, nor shall any contract be entered into by it in respect of any such work, until a plan and estimate thereof have been approved by the committee at a meeting. (2) If the estimated cost of any such new work has not been specifically provided for in proposals submitted and sanctioned in manner mentioned in section 140, or exceeds— twenty thousand rupees in the case of the municipalities of Rangoon, Maulmain, Bassein and Akyab, or one-tenth of the estimated annual income of the municipal fund in the case of any other municipality, it shall not be begun, nor shall any contract be entered into in respect of it, until the plan and estimate have been submitted to and approved by the Local Government, or by an officer empowered by the Local Government in this behalf.