law: Employees’ State Insurance Act, 1948
  32. Budget estimates
  The Corporation shall in each year frame a budget showing the
  
  probable receipts and the expenditure which it proposes to incur during the
  
  following year and shall submit a copy of the budget for the approval of the
  
  Central Government before such date as may be fixed by it in that behalf. The
  
  budget shall contain provisions adequate in the opinion of the Central
  
  Government for the discharge of the liabilities incurred by the Corporation and
  
  for the maintenance of a working balance.