- [If the whole budget grant or any portion thereof] [These words were substituted for the original by Bombay 76 of 1948, Section 17.] remains unexpended at the close of the year in the [budget estimates] [The words 'budget estimates' were substituted for the original by Bombay 13 of 1933, Section 33.] for which such grant was included, and if the amount thereof has not been taken into account in the opening balance of the municipal fund [or the [Brihan Mumbai Electric Supply and Transport Fund] [These words were inserted by Bombay 48 of 1948, Section 33.], as the case may be], entered in the [budget estimates] [The words 'budget estimates' were substituted for the original by Bombay 13 of 1933, Section 33.] of [any of the next two following years] [These words were substituted for the original by Bombay 76 of 1948, Section 17.], the [the Standing Committee or the Education Committee or the Brihan Mumbai Electric Supply and Transport Committee as the case may be] [These words were substituted by Maharashtra 27 of 1999, Section 70, (w.e.f. 23-4-1999).] may sanction the expenditure of such budget grant or such unexpended portion thereof, as the case may, during the next two following years for the completion, according to the original intention or sanction, of the purpose or object for which the budget grant was made, but not upon any other purpose or object.