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Estimates.
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20.—(1) The Central Board and each regional board shall, as respects each year, prepare an estimate of its total expenditure and, receipts, and such estimates shall be in such form as the Minister may require.
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(2) A copy of each estimate prepared by the Central Board in compliance with this section shall be sent by the Central Board to the Minister.
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(3) A copy of each estimate prepared by a regional board in compliance with this section shall be sent by that board to the Central Board who shall forward it, together with the Central Board's observations on the estimate, to the Minister.
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(4) (a) In case the Minister receives an estimate prepared for the purposes of this section he may confirm the estimate, with or without modification, or refuse to confirm the estimate.
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(b) In case the Minister refuses to confirm an estimate so prepared, he may require the Central Board, or in case the estimate is prepared by a regional board, the regional board concerned, to prepare and submit for the purposes of this section a fresh estimate of its expenditure and receipts for the year to which the unconfirmed estimate related.
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(c) In case the Minister makes a requirement under this subsection, the requirement shall be complied with by the Central Board or the regional board concerned, as may be appropriate, as soon as may be, and subsection (2) or (3) of this section, as may be appropriate, shall apply as regards estimates prepared in pursuance of a requirement under this subsection as it applies to estimates prepared in pursuance of subsection (1) of this section.
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(5) (a) The Minister may, if he thinks fit, direct that, generally or as regards a particular year, estimates required by this section shall be prepared and sent to him under this section not later than a specified date in any year, or as may be appropriate, a particular specified date, and the same date may be so specified as regards all such estimates or different dates may be so specified in relation to two or more classes of such estimates.
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(b) In case a direction under this subsection is for the time being in force, the Central Board (if concerned) and any regional board concerned shall comply with the direction.
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(6) The Central Board or a regional board shall not, without the permission of the Minister, incur any expenditure other than expenditure included in an estimate under this section as confirmed under this section by the Minister.
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