If expenditure, not provided for in the budget or in excess of the provision in the budget is to be incurred, a supplemental or a revised budget shall be passed by the Panchayat before incurring such expenditure. In case of any expenditure, not provided in the budget was incurred in terms of the provisions of Section 214(5) of the Act, a supplemental or revised budget shall be presented and approved in the next immediate meeting of the Panchayat. The revised budget estimate presented in the month of March, as part of the budget proposals for the succeeding year, shall not constitute the revised budget estimate permitting the incurring of expenditure not provided for in the current year’s budget.