Section 61, The Rural Area (2) This Ordinance shall come into operation on the first day of January, 1950, or

(I) On or before the 31st day of August in each financial Village Committee year, the village committee of each village area shall prepare Estimates. estimates of the anticipated revenue from all sources and of the 12 of 1955• District Council Estimates. Rate. sums required to meet expenses during the following financial year. (2) In case the estimated revenue of any village committee would otherwise be insufficient to meet the estimated expenditure it shall be lawful for the village committee to provide in the estimates for the imposition of a cess throughout the village area in accordance with the provisions in that behalf contained in Part XVI. (3) A certified copy of the estimates shall forthwith be sent to the appropriate rural district council who may, subject to the approval of the Rural Area Council and of the Minister, provisionally approve or disapprove such estimates in whole or in part or may before so approving the estimates amend them in any particular: Provided that before so disapproving any part of such estimates or making such amendment the rural district council shall inform the village committee of their intention so to disapprove or amend as the case may be and shall give the village committee an opportunity of expressing their views on the course proposed.