The opinion
ROBERTS, Chief Justice,
concurring.
I agree that a shortfall of the revenues anticipated by a municipality in issuing a tax anticipation note may not be covered by direct levy of taxes in excess of the statutory *275 ceiling on tax millage, but must instead be covered by court-approved financing pursuant to the Local Government Unit Debt Act. Accordingly, the order of the Commonwealth Court is properly affirmed and the record remanded for a hearing on appellee’s complaint.