New Section	140 A Procedure to seek opinion/ ratification of Panchayat Talukas on new projects, policies or activities proposed by Zilla Panchayat: (1) Zilla Panchayat may initiate discussion on any new project or policy or activity either on its own or on request from State Government or on request from one or more Panchayat Talukas or on a request from a group of citizens in that district. If a group of citizens wishes to get any proposal discussed in a Zilla Panchayat meeting, it should be signed by at least 100 voters of that district. (2) In either of these cases, a copy of the proposal with all related documents shall be sent to all Panchayat Talukas requesting them to discuss it in their next Panchayat Taluka meeting and get their opinion. (3) If the proposal is accepted by all Panchayat Talukas, the proposal shall be treated as having been passed by the Zilla Panchayat. (4) If, however, some of the Panchayat Talukas reject it or express doubts or seek clarifications, the Zilla Panchayat members or such other members from affected Panchayat Talukas or such other people as the Zilla Panchayat deems fit, may address those Panchayat Talukas in specially convened meetings for this purpose to remove their doubts. Efforts shall be made to remove doubts, modify proposal, wherever required, to address genuine concerns and thus persuade all sections of society to come to a consensus.
141. Assignment of functions.-(1) The Government may assign to a Zilla Panchayat functions in relation to any matters to which the executive authority of the Government extends or in respect of functions which have been assigned to the State Government by the Central Government.	141. Assignment of functions.-(1) The Government may assign to a Zilla Panchayat functions in relation to any matters to which the executive authority of the Government extends or in respect of functions which have been assigned to the State Government by the Central Government. However, the government shall make appropriate budget and manpower available to Zilla Panchayat to implement the same.
(2) The Government may, by notification, withdraw or modify the functions assigned under this section.	Delete
142. Standing Committees.-(1) The Zilla Panchayat shall have the following Committees (hereinafter called the 'Standing Committees'), namely:­ (a) General Standing Committee; (b) Finance, Audit and Planning Committee; (c) Social Justice Committee; (d) Education and Health Committee; (e) Agriculture and Industries Committee; (f) Taluka Development Committee.	142. Standing Committees.-(1) A Zilla Panchayat shall constitute such standing committees and such other special committees as it deems fit. These committees shall function in such manner and perform such functions as may be provided by Zilla Panchayat.
(2) Each Standing Committee shall consist of such number of members not exceeding five elected by the members of the Zilla Panchayat from amongst the members.	Delete
(3) The Adhyaksha shall be the Ex-officio Member and Chairman of the General &tanding Committee and the Finance, Audit and Planning Committee. The Upadhyaksha shall be the Ex-officio Member and Chairman of the Social Justice Committee. The other Standing Committees shall elect the Chairman from amongst their members.	Delete
(4) No member of the Zilla Panchayat shall be eligible to serve on more than two Standing Committees.	Delete
(5) The Chief Executive Officer shall be the Ex-officio Secretary of all the Standing Committees.	Delete
(6) The Standing Committees shall perform such functions as may be specified in the regulations made by the Zilla Panchayat.	Delete
143. Delegation of powers.-The Zilla Panchayat may by notification, delegate to the Chief Executive Officer or other officer, any of the powers conferred by or under this Act on the Zilla Panchayats.	Delete
144. Power to divert discontinue or close road.-(1) The Zilla Panchayat may, by notification, tum, divert, discontinue or permanently close any road which is under the control and administration of, or is vested in the Zilla Panchayat.	Delete
(2) Before issuing a notification under sub-section (1), the Zilla Panchayat shall publish in such manner as may be prescribed, a notice of its proposal inviting objections and shall take into consideration any objections received.	Delete
145. General powers of Zilla Panchayat.-(1) The Zilla Panchayat shall have powers to do all acts necessary for or incidental to, the carrying out of the functions entrusted or delegated to it and, in particular, and without prejudice to the foregoing powers, to exercise all powers specified under this Act.
(2) Subject to the general or special orders of the Government, a Zilla Panchayat may,­ (a) incur expenditure on education or medical relief outside its jurisdiction; (b) provide for carrying out any work or measure likely to promote the health, safety, education, comfort, convenience or social or economic or cultural well-being of the inhabitants of the district; (c) contribute to associations of All India, State or Inter-State level, concerned with the promotions of local Government and to exhibitions, seminars and conferences within the district related to the activities of Panchayat and Zilla Panchay~t; and (d) render financial or other assistance to any person for carrying on in the district any such activity which is related to any of the functions of the said bodies.	Delete
	(3) Zilla Panchayat shall have the power to seek any information from any officer of the Gram Panchayat, Taluka Panchayat or state Govt related to the functioning of their district or any information which could have some kind of bearing on their district. Such officer shall provide information within such time as directed by Zilla Panchayat, but such time shall not be less than a week.
	(4) Zilla Panchayat shall have the power to summon any officer who is related to the functioning of any activity in that district to the Zilla Panchayat meetings whenever problems respecting their departments are to be discussed.
146. Control of unwieldy traffic.-A Zilla Panchayat may subject to such rules as may be prescribed and to the regulations framed by the Zilla Panchayat, notify that any road vested in it shall not be used by any ,vehicle of such form, construction, weight or size, or laden with such machinery or other unwieldy objects as may be deemed likely to cause injury to the roadway or to any construction thereon or risk or obstructions to other vehicles or to pedestrians except under the license issued by the Chief Executive Officer and in accordance with the regulations framed from time to time as regards speed, time, fees, mode of traction or locomotion, use of appliances for protection of the roadway, number of lights and assistants and tlther general precautions.	146. Control of unwieldy traffic.-A Zilla Panchayat may subject to such rules as may be prescribed and to the regulations framed by the Zilla Panchayat, notify that any road vested in it shall not be used by any ,vehicle of such form, construction, weight or size, or laden with such machinery or other unwieldy objects as may be deemed likely to cause injury to the roadway or to any construction thereon or risk or obstructions to other vehicles or to pedestrians except under the license issued by the Chief Executive Officer and in accordance with the regulations framed from time to time as regards speed, time, fees, mode of traction or locomotion, use of appliances for protection of the roadway, number of lights and assistants and tlther general precautions. Provided that opinion/ ratification of Panchayat Talukas shall be sought before making any such notification.
147. Powers and duties of the Adhyaksha.-The Adhyaksha of the Zilla Panchayat shall,­ (a) convene, preside at and conduct meetings of the Zilla Panchayat;
(b) discharge all duties imposed and exercise all the powers conferred on him by or under this Act or perform such functions entrusted to him by the Government from time to time;	(b) discharge all duties imposed and exercise all the powers conferred on him by or under this Act.
(c) exercise such administrative supervision and control over the Chief Executive Officer for securing implementation of resolutions or decisions of the Zilla Panchayat or of the Standing Committees which are not inconsistent with the provisions of this Act, or any general or specific directions issued under this Act;	(c) exercise such administrative supervision and control over the Chief Executive Officer and all other employees of the Zilla Panchayat for securing implementation of resolutions or decisions of the Zilla Panchayat or of any Committee(s) of the Zilla Panchayat
	(cc) Exercise such other powers, perform such other functions and discharge such other duties as the Zila Panchayat may by general resolution direct;
(d) exercise overall supervision over the financial and executive administration of the Zilla Panchayat and place before the Zil1a Panchayat all the questions connected therewith which shall appear to him to require its order and for this purpose may call for records of the Zilla Panchayat; and	(d) Zilla Panchayat shall take all decisions and it shall be the duty of Adhyaksha to ensure their due implementation.
(e) have power to accord sanction up to a tcrtal sum of rupees one lakh in a year for the purpose of providing immediate relief to those who are affected by natural calamities in the district: Provided that the Adhyaksha shall place at the next meeting of the Zilla Panchayat for its ratification, the details of such sanctions.	Delete
148. Powers and duties of the Upadhyaksha.-The Upadhyaksha of the Zilla Panchayat shall,­ (a) exercise the powers and perform the functions of the Adhyaksha when he is absent on leave or incapacitated from functioning; and (b) in the absence of the Adhyaksha, preside over the meetings of the Zilla Panchayat.
149. Mode of making contracts.-(1) Every contract or agreement entered into on behalf of the Zilla Panchayat, shall be binding on the Zilla Panchayat only if the said contract or agreement is executed in accordance with the provisions of this section.
(2) The Chief Executive Officer shall execute contract or agreement on behalf of the Zilla Panchayat in respect of matter which he is empowered to carry out under the provisions of this Act. He may execute such contract or agreement on behalf of the Zilla Panchayat upto such amount of value of contract or agreement as may be specified by the Government from time to time. In the other cases, he shall execute a contract or agreement only with the sanction of the Zilla Panchayat.
CHAPTER VII Staff of Zilla Panchayat
150. Chief Executive Officer and other Officers.-(1) The Government shall appoint an officer not below the rank of the Collector of a district as Chief Executive Officer of the Zilla Panchayat.	150. (1) The Zilla Panchayat shall directly appoint its Chief Executive Officer by following the procedure laid down in Schedule 9. The Zilla Panchayat may make appropriate modifications in the method suggested in Schedule 9.
(2) The Government shall also appoint a Chief Accounts Officer and such other officers as considered necessary.	(2) The Zilla Panchayat shall directly appoint such number of employees as it deems fit by following the procedure laid down in Schedule 9. Those employees transferred by the government shall become the employees of Zilla Panchayat. Zilla Panchayat shall not adversely alter their terms and conditions of service. On their retirement, the Zilla Panchayat shall directly recruit such employees. At the time of making fresh recruitment on such posts, the Zilla Panchayat may alter terms and conditions of service for such posts.
(3) Notwithstanding anything contained in this Act or any other law for the time being in force, the Government or any other officer or other authority authorized by it in this behalf shall have power to effect transfer of the officers and officials so posted either within the district or from the district to another district.	(3) A Zilla Panchayat may from time to time engage such number of paid or honorary functionaries or professionals as may be required by it for carrying out its functions.
(4) The Government may, as from the specified day, constitute such services for Zilla Panchayats as may be prescribed.	(4) The state government shall provide the Zilla Panchayat with adequate funds to set up and run the Zilla Panchayat secretariat. The Zilla Panchayat shall provide a fixed lumpsum amount every year, to be increased for at least inflation every year, to each Zilla Panchayat. However, Zilla Panchayat shall be competent to spend more amounts on secretariat out of its own resources, if it feels necessary.
151. Functions, powers and duties of the Chief Executive Officer and other Officers.-(1) Save as otherwise expressly provided by or under this Act, the Chief Executive Officer shall,­ (a) exercise all the powers specially imposed or conferred upon him by or under this Act or under any other law for the time being in force;	151. Functions, powers and duties of the Chief Executive Officer and other Officers.-(1) Save as otherwise expressly provided by or under this Act, the Chief Executive Officer shall,­ (a) exercise all the powers specially imposed or conferred upon him by or under this Act
	(aa) carry out the policies and directions of the Zila Panchayat;
(b) lay down the duties of and supervise and control the officers and officials of, or holding office under the Zilla Panchayat in accordance with rules made by the Government;	(b) control the officers and servants of the Zila Panchayat subject to the general superintendence and control of the Adhyaksha and such rules as may be prescribed by Zilla Panchayat;
(c) supervise and control the execution of all works of the Zilla Panchayat;	(c) supervise the execution of all works of the Zilla Panchayat;
(d) take necessary measures for the speedy execution of all works and development Schemes of the Zilla Panchayat;	(d) take necessary measures for the speedy execution of all works and development Schemes of the Zilla Panchayat as the Zilla Pachayat guides him to do;
(e) have custody of all papers and documents, connected with the proceedings of the meetings of the Zilla Panchayat and its Committees;	(e) have custody of all papers and documents relating to ZilaPanchayat; and allow public inspection thereof whenever anyone from the public desires to do so and provide copies therefof whenever such a request is received from the public as per procedures laid down by Zilla Panchayat
(f) draw and disburse moneys out of the Zilla Panchayat Fund; and
(g) exercise such other powers and discharge such other functions as may be prescribed.	(g) exercise such other powers and discharge such other functions as may be prescribed by Zilla Panchayat.
	(h) He/ she shall be responsibvle to ensure that all legal requirements expected of Zilla Panchayat are fulfilled.
(2) The Chief Executive Officer shall attend every meeting of the Zilla Panchayat and any Committee thereof and take part in the discussion but shall not have the right to move any resolution or to vote. If in the opinion of the Chief Executive Officer, any proposal before the Zilla Panchayat is violative of or inconsistent with the provisions of this Act or any other law or the rules or orders made thereunder, it shall be his duty to bring the same to the notice of the Zilla Panchayat.
(3) The Chief Executive officer shall within fifteen days from the date of the meeting. of the Zilla Panchayat or of its Committees, submit to the Government every resolution of the Zilla Panchayat or any of its Committees which in his opinion is inconsistent with the provisions of this Act or any other law; and he shall not implement such resolution otherwise than as decided by the Government.	Delete
(4) The Chief Accounts Officer shall advise the Zilla Panchayat in matters of financial policy and shall be responsible for all matters relating to the accounts of the Zilla Panchayat including the preparation ofthe annual accounts and budget. (5) The Chief Accounts Officer shall ensure that no expenditure is incurred except under proper sanction and in accordance with this Act and the rules and regulations made thereunder and shall disallow any expenditure not warranted by this Act or the rules or regulations made thereunder for which no provision was made in the budget.
(6) All Officers of the Zilla Panchayat shall assist the Chief Executive Officer in the performance ofhis duties.
152. Chief Executive officer's right to requisition records, etc.-(1) Every person in possession of moneys, accounts, records or other property pertaining to a Panchayat shall on the requisition in writing of the Chief Executive Officer for this purpose, forthwith handover such moneys or deliver up such accounts, records or other property to the Chief Executive Officer or the person authorized in the requisition to receive the same.	152. Chief Executive officer's right to requisition records, etc (1) Every tier shall have the powers to requisition records of any tier, above or below it. For instance, any Gram Sabha shall have the powers to requisition records of its own Panchayat Taluka or zilla Panchayat, likewise, a panchayat Taluka shall have the powers to requisition records of any Gram Sabha under it or its own zilla Panchayat and a zilla Panchayat shall have the powers to requisition records of any Gram Sabha or panchayat Taluka under it. Whenever records are requisitioned, certified copies thereof shall be provided at the cost of the requisitioning authority.
(2) Every person knowing where any moneys, accounts, records or other property appertaining to a Panchayat, or Zilla Panchayat are concealed, shall be bound to give information of the same to the Chief Executive Officer.
(3) An appeal shall lie from an order of the Chief Executive Officer under this section to the Director.	Delete
	(4) If there is any defaulter of Zilla Panchayat , it shall request respective Panchayat Taluka and Gram Sabha to help Zilla Panchayat in recovery of Zilla Panchayat dues.
New Section	152 A Control over employees: (1) The transfers, disciplinary matters and salaries of the employees, which get transferred to Zilla Panchayat, shall be directly handled by Zilla Panchayat. (2) Zilla Panchayat shall have the powers to impose financial penalties, take disciplinary action on such government officials, who are directly appointed by Zilla Panchayat or which have been transferred to Zilla Panchayat by the state government and with whose functioning the Zilla Panchayat is dissatisfied. It will have the powers to dismiss those government officials which have been directly appointed by Zilla Panchayat. Provided further that no action can be taken against any official without giving him an opportunity of being heard.
CHAPTER VIII Taxes and Fees
153. Levy of taxes, rates etc. by Panchayat.-[(1) Every Panchayat shall, in such manner and subject to such exemptions as may be prescribed and not exceeding the maximum rate specified in Schedule -III, levy tax upon building and lands which are not subject to agricultural assessment, within the limits of the Panchayat area and shall revise rate of such tax once in every three years by minimum increase of 10% thereon: Provided that where an owner of the building or land has left the Panchayat area or cannot otherwise be found, the occupier of such building or land shall be liable for the tax leviable on such owner.]	153. Levy of taxes, rates etc. by Panchayat. (1) The State Government shall notify seaparate lists on which Gram Sabhas, Talukas, Zilla Panchayats and State Government shall have the powers to levy taxes and decide rates thereof. All residuary powers shall lie with Gram Sabha. For Example, a Panchayat may levy tax upon building and lands which are not subject to agricultural assessment, within the limits of the Panchayat area and shall revise rate of such tax once in every three years by minimum increase of 10% thereon.
(2) A Panchayat may levy water rate for supply of water for drinking and other purposes.
(3) A Panchayat may also levy all or any of the following tax and fees at such rates as the Panchayat [shall] determine but not exceeding the maximum specified in Schedule III and in such manner and subject to such exemptions as may be prescribed, namely:-	(3) A Panchayat may also levy all or any of the following tax and fees at such rates as the Panchayat [shall] determine but not exceeding the maximum specified by the government and in such manner and subject to such exemptions as may be prescribed, namely:-
(a) tax on entertainment other than cinematograph shows; (b) tax on vehicles, other than motor vehicles; (c) tax on advertisement and hoarding; (d) pilgrim fee on persons attending the jatras, festivals, etc., where necessary arrangement for water supply, health and sanitation are made by the Panchayat; (e) market fee on persons who expose their goods for sale in any market place; (f) fee on the registration of cattle brought for sale in any market place; (g) fee on buses and taxies and auto-stands provided adequate facilities are provided for the travellers by the Panchayat (h) fees on grazing cattle in the grazing lands (i) lighting tax; (j) drainage tax; (k) tax on profession, trades, calling and employment; (1) fees for sale of goods in melas, fairs and festivals; (m) garbage disposal tax (n) octroi other than on petroleum products].
	(2) The State Government shall notify the items, out of the above (and may add more items), which shall be collected by which tier of governance. The State Government shall prepare this list keeping in mind which tier can have best collection efficiency for that tax.
	(3) The Finance Commission, on reviewing the need of funds by each tier of governance and availability of funds at that level, decide how much of the funds collected at each level shall be retained at that level and how much shall be distributed at lower levels and how would that distribution take place inter se.
	(4) Gram Sabha shall decide the rates of taxes to be levied on items mentioned in Gram Sabha lists at sub-section (1) above. It shall also recommend rates on items in Taluka and Zilla Panchayat lists.
	(5) Gram Sabha shall deliberate and decide how to collect taxes on items mentioned in lists at sub-section (2) above so as to achieve maximum collection efficiency.
	(6) Gram Sabha shall be competent to levy and collect fee on services provided by it or to ensure adequate and proper arrangements for various functions etc in the village
	(7) Taluka Panchayat and Zilla Panchayat shall be competent to levy and collect fee on services provided by it or to ensure adequate and proper arrangements for various functions etc in the block/ district.
154. Recovery of taxes and other dues.-(1) When any tax, cess, rate or fee becomes due, a Panchayat shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the amount due from him, specifying the date on or before which the amount shall be paid.	Delete
(2) If any person fails to pay any tax or fee or any other sum due to the Panchayat under this Act or the rules or bye-laws on or before the specified date of payment, the Panchayat shall cause a notice of demand in the prescribed form to be served on the defaulter.	Delete
(3) The presentation of every bill under sub-section (1) and the service of every notice of demand under sub-section (2), shall be effected by the Secretary or an officer duly authorized by him in this behalf,­ (a) by giving or tendering the bill or notice to the person to whom it is addressed; or (b) if such person is not found, by leaving the bill or notice at his last known place of abode, if within the limits of the Panchayat area or by giving or tendering the bill or notice to some adult member or servant of his family; or (c) if such person does not reside within the limits of the Panchayat area and his address elsewhere is known to the person directing the issue of the bill or notice then by forwarding the bill or notice to such person by registered post, under cover bearing the said address; or (d) if none of the means as aforesaid be available then by causing the bill or notice to be affixed on some conspicuous part of the building or land, if any, to which the bill or notice relates.	Delete
(4) If the tax, rate, fee or other amounts for which a notice of demand has been served is not paid within thirty days from the date of such service, the Panchayats may recover the amount due alongwith a penalty of ten percent of the sum due, by distraint and sale of the movable property of the defaulter in the prescribed manner.	Delete
(5) Fees for,­ (a) every distraint made under sub-section (4); (b) every notice of demand issued under sub-section (2); (c) the cost of maintaining any live-stock seized under sub-section (4), shall be chargeable at such rates as may be prescribed.	Delete
(6) Notwithstanding anything contained in the foregoing sub-section, any tax, rate or fee payable to a Panchayat shall be recoverable as an arrear of land revenue.	Delete
155. Appeal against assessment etc.-Subject to such rules as may be prescribed, any person aggrieved by the assessment, levy or imposition of any tax, rate or fees under section 153, may appeal to the prescribed authority, whose decision shall be final.	155. Appeal against assessment etc.-Subject to such rules as may be prescribed, any person aggrieved by the assessment, levy or imposition of any tax, rate or fees under section 153, may appeal to the Ombudsman, whose decision shall be final.
156. Composition of taxes in factory areas.-(1) Subject to such rules as may be prescribed, when the owner of any industry or factory established in any Panchayat area provides sanitary and other amenities for the building and land used for the industry or as factory quarters for employees and for other purposes connected with undertaking, the Panchayat may in lieu of the taxes, rates or fees payable under this Act in respect of such buildings and lands receive such amount annually as may be agreed upon between the Panchayat and such owner.
(2) Where no such agreement as is referred to in sub-section (1) can be reached, the matter may be referred to the Zilla Panchayat and the Zilla Panchayat may, after giving to the Panchayat and the owner concerned an opportunity of being heard, determine the amount payable by such owner and such determination shall be binding on the Panchayat and such owner.	Delete
(3) The Zilla Panchayat may by notification direct that the provision of sub-section (1) shall be applicable to such other establishments as may be specified in such notification.	Delete
157. Agency for collection.-The tax, rate, fee or other amount payable to the Panchayat may be collected by such agency as the Panchayat may appoint in this behalf, provided that it shall be lawful for a Panchayat to lease the right to collect any tax, rates, fees or other amount that may be imposed under this Act, by public auction or by tender, subject to the rules prescribed and the amount due under such lease shall be recoverable in the manner provided in this Chapter.	157. Agency for collection.-The tax, rate, fee or other amount payable to the Panchayat may be collected by such agency as the Gram Sabha may appoint in this behalf, provided that it shall be lawful for a Gram Sabha to lease the right to collect any tax, rates, fees or other amount that may be imposed under this Act, by public auction or by tender, subject to the rules prescribed and the amount due under such lease shall be recoverable in the manner provided in this Chapter. The Gram Sabha may also decide to use its own staff for tax collection.
CHAPTER IX Properties and Funds of Panchayats
158. Panchayat may acquire, hold and dispose of property, etc.-The power of a Panchayat to acquire, hold and dispose of property both movable and immovable whether within or without the limits of the area over which it has authority, to lease, sell or otherwise transfer any movable or immovable property which may have become vested in or been acquired by it, and to contract and to do all other things necessary for the purpose of this Act, shall be subject to the rules made by the Government in this behalf: Provided that no lease of immovable property for a term exceeding five years and no sale or other transfer of such property shall be valid unless such lease, sale or other transfer shall have been made with the previous sanction ofthe Zilla Panchayat.	158. Panchayat may acquire, hold and dispose of property, etc.-The power of a Panchayat to acquire, hold and dispose of property both movable and immovable whether within or without the limits of the area over which it has authority, to lease, sell or otherwise transfer any movable or immovable property which may have become vested in or been acquired by it, and to contract and to do all other things necessary for the purpose of this Act, shall be subject to the provisions in Section 113 A and section 115 UA of this act.
159. Vesting of property in Panchayat.-(1) It shall be competent for the Government, or Zilla Panchayat with the concurrence of the Panchayat from time to time, to direct that any property vesting in the Government or Zilla Panchayat as the case may be, shall vest in the Panchayat either conditionally or otherwise: Provided that no lease, sale or other transfer of any such immovable property by the Panchayat Shall be valid without the previous sanction of the Government or the Zilla Panchayat, as the case may be.	(1) A Zilla Panchayat shall have the power to acquire, hold and dispose of property and to enter into contracts : Provided that in all such cases, the Zilla Panchayat shall obtain the prior approval of all concerned Panchayat Talukas.
(2) Every work constructed by a Panchayat out of the Panchayat fund shall vest in such Panchayat: Provided that the Government may, if it deems fit, declare by order that such road, building or other works vested in the Panchayat, shall stand transferred to and vest in, the Zilla Panchayat or the Government, as the case may be.	(2) Every work constructed by a Panchayat out of the Panchayat fund or by Gram Sabha out of the Gram Sabha fund shall vest in such Panchayat or Gram Sabha.
(3) All rubbish, sewage, filth and other matter collected by a Panchayat under this Act shall belong to it.	(3) All rubbish, sewage, filth and other matter collected by a Panchayat or Gram Sabha under this Act shall belong to the Panchayat or Gram Sabha.
160. Grants to a Panchayat or a Zilla Panchayat.-(1) The Government may, subject to such conditions as it deems fit, make grants to a Panchayat or a Zilla Panchayat for general purposes or for improvement of the area within its jurisdiction and welfare of the residents therein: [Provided that no grants shall be made to a Panchayat which fails to cause its accounts to be so audited for more than three consecutive years].	160. Grants to a Panchayat or a Zilla Panchayat.-(1) The Government may, subject to such conditions as it deems fit, make grants to Gram Sabha, Taluka Panchayat or a Zilla Panchayat for general purposes or for improvement of the area within its jurisdiction and welfare of the residents therein: [Provided that no grants shall be made to a Panchayat which fails to cause its accounts to be so audited for more than three consecutive years].
(2) The Government may sanction such loans as may be prescribed to the Panchayat or a Zilla Panchayat for taking up such Scheme, as may be prescribed within its jurisdiction.	Delete
161. Panchayat Fund.-(1) There shall be for each Panchayat, a fund called Panchayat Fund.	161. Panchayat Fund.-(1) There shall be for each Panchayat, a fund called Panchayat Fund. Provided, in case of a Gram Panchayat, for every Gram Sabha there shall be constituted a Gram Sabha fund bearing the name of the Gram Sabha
(2) The following shall form part of, or be paid into the Panchayat Fund, namely:­	(2) The following shall form part of, or be paid into the Panchayat Fund, (and in the case of a Gram panchayat, the Gram Sabha Fund), namely:­
(a) the amount which may be granted or passed on to the Panchayat by the Government or the Zilla Panchayat under the provisions of this Act or any other Act, or on any other account;	(aa) the amounts transferred to the Panchayat Fund by appropriation from and out of the Consolidated Fund of the State;
	(ab) contribution and grants, if any made by the Central or the state government
	(ac) contribution and grants, if any made by the Gram Panchayat, Taluka Panchayat or the Zilla Panchayat.
(b) the proceeds of any tax, rate and fee imposed by the Panchayat;
(c) all sums received by the Panchayat by way of loans or contributions from the Government or any other authority or person or by way of gift;	(ca) Loans if any granted by the state or central government or raised by the Panchayat against the security of its assets; (cb) All sums received as gift or contribution and all income from any trust or endowment made in favour of the Panchayat;
(d) the rent or other income from, or sale proceeds of any immovable or movable property owned by or vesting in the Panchayat; and
	(dd) all receipts in respect of any schools, hospitals, dispensaries, buildings, institutions or works vested in, constructed by or placed under the control and management of the Panchayat.
	(iv) all rents from lands or other properties of the Panchayat;
	(vi) all proceeds ofland, securities and other properties sold by the Panchayat;
(e) all other sums received from any source whatsoever.
(3) The amounts at the credit of the Panchayat Fund shall be kept in any Scheduled Bank or a Co-operative Bank situated in the, Panchayat area or the neighbouring Panchayat area.
162. Application of Panchayat Fund and property.-(1) Subject to the provisions of this Act and rules made thereunder and such general or special orders of the Government, all property owned by, or vested in the Panchayat under this Act and all funds received by it and all sums accruing to it under the provisions of this Act or any other law for the time being in force, shall be applied for the purposes for which by or under this Act, or any other law for the time being in force, powers are conferred or duties are imposed upon the Panchayat: Provided that no expenditure shall be incurred out of the Panchayat fund unless provisions therefore has been made in the budget of the Panchayat or funds are obtained by reappropriation duly approved except in such cases as may be prescribed.
(2) The Panchayat Fund shall also be utilized for the following purposes:­ (i) payment of salaries and allowances to the Sarpanch, Deputy Sarpanch, elected and co-opted members of the Panchayat, or members of any committee thereof and the staff of the Panchayat, subject to such rules as may be prescribed.	(2) The Panchayat Fund shall also be utilized for the following purposes:­ (i) payment of salaries and allowances to the Sarpanch, Deputy Sarpanch, elected and co-opted members of the Panchayat, or members of any committee thereof and the staff of the Panchayat, subject to Gram Sabha decisions as provided in Section _____.
(ii) any amount falling due on any loan raised by the Panchayat;
(iii) with the previous sanction of the Chief Executive Officer, for any other purpose for which the application of such property or fund is necessary in public interest: Provided that any amount granted to the Panchayat by the Government or any person or local authority for any specific work or purpose shall be applied exclusively for such work or purpose and in accordance with such instructions as the Government may specify, either generally or specially in this behalf.	Delete
163. Panchayat may raise loans and from a sinking fund.-A Panchayat may, with the previous sanction of the Government and subject to the conditions imposed by it from time to time and subject to the execution of any work or for the purpose of carrying out any of the provisions of this Act and form a sinking fund in the prescribed manner for the repayment of such loans.	(1) A Zilla Panchayat may raise from time to time with the approval of its constituent Taluka Panchayats, loans for the purposes of this Ordinance from the government or banks and create a sinking fund for the repayment of such loans. (2) A Taluka Panchayat may raise from time to time with the approval of its constituent Gram Sabhas, loans for the purposes of this Ordinance from the government, banks or Zilla Panchayat and create a sinking fund for the repayment of such loans (3) A Gram Sabha may raise from time to time with the approval of all its members, loans for the purposes of this Ordinance from the government, any local authority or banks and create a sinking fund for the repayment of such loans
164. Zilla Panchayat may acquire, hold and dispose of property, etc.-The power of every Zilla Panchayat to acquire, hold and dispose of property both movable and immovable whether within or without the limits of the area over which it has authority, to lease, sell or otherwise transfer any movable or immovable property which may have become vested in or been acquired by it, and to contract and to do all other things necessary for the purposes of this Act, which shall be subject to the rules made by the Government in this behalf: Provided that no lease of immovable property for a term exceeding five years and no sale or other transfer of any such property shall be valid unless such lease, sale or other transfer shall have been made with the previous sanction of the Government.	164. Zilla Panchayat may acquire, hold and dispose of property, etc.-The power of every Zilla Panchayat to acquire, hold and dispose of property both movable and immovable whether within or without the limits of the area over which it has authority, to lease, sell or otherwise transfer any movable or immovable property which may have become vested in or been acquired by it, and to contract and to do all other things necessary for the purposes of this Act. Provided that in all such cases, the Zilla Panchayat shall obtain the prior approval of all concerned Taluka Panchayats.
165. Vesting of property in Zilla Panchayat.-(1) It shall be competent for the Government with the concurrence of the Zilla Panchayat from time to time, to direct that any property vesting in the Government shall vest in the Zilla Panchayat: Provided that no lease, sale or transfer of such 'immovable property by the Zilla Panchayat shall be valid without the previous sanction of the Government.	165. Vesting of property in Zilla Panchayat.-(1) It shall be competent for the Government with the concurrence of the Zilla Panchayat from time to time, to direct that any property vesting in the Government shall vest in the Zilla Panchayat.
(2) Every work constructed by the Zilla Panchayat out of Zilla Panchayat Fund shall vest in such Zilla Panchayat: Provided that the Government may, if it deems fit, declare by order that such road, buildings or other works vested in the Zilla Panchayat, shall stand transferred to, and vest in the Government.	(2) Every work constructed by the Zilla Panchayat out of Zilla Panchayat Fund shall vest in such Zilla Panchayat.
166. Zilla Panchayat Fund.-There shall be for each Zilla Panchayat, a fund called Zilla Panchayat Fund and the following shall form part of or be paid into the Zilla Panchayat Fund, namely:­ (i) the amounts transferred to the Zilla Panchayat Fund by appropriation from and out of the Consolidated Fund of the State; (ii) all grants, assignments, loans and contributions made by the Government; (iii) all fees and penalties paid to or levied by or on behalf of the Zilla Panchayat under this Act and all fines imposed under this Act (iv) all rents from lands or other properties of the Zilla Panchayat; (v) all interests, profits and other moneys accruing by gifts, grants, assignments or transfers from private individuals or institutions; (vi) all proceeds ofland, securities and other properties sold by the Zilla Panchayat; (vii) all sums received by or on behalf of the Zilla Panchayat by virtue of this Act: Provided that sums received by way of endowments for any specific purpose shall not form part of or be paid into the Zilla Panchayat Fund.	166. Zilla Panchayat Fund.-There shall be for each Zilla Panchayat, a fund called Zilla Panchayat Fund in the manner described in Section 161.
167. Custody and investment of Zilla Panchayat Fund.-(I) The amounts at the credit of the Zilla Panchayat Fund shall be kept in the Government Treasury.
(2) It shall be lawful for the Zilla Panchayat to deposit with the sanction of the Government, in any· Scheduled Bank or Co-operative Bank in the State, any surplus funds in its hands which may not be required for current charges and with like sanction, to invest such funds in securities of the Government of India or the State Government or in such other securities as the Government may, from time to time, approve in this behalf and to vary such investment or dispose of such securities with like sanction.
168. Application of Zilla Panchayat Fund and property.-(1) Subject to the provisions of this Act and the rules made thereunder and such general or special orders as the Government may make, all property owned by or vested in the Zilla Panchayat under this Act and all funds received by it and all sums accruing to it under the provisions of this Act or any other law for the time being in force shall be applied for the purposes for which by or under this Act or any other law for the time being in force, powers are conferred or duties are imposed upon the Zilla Panchayat: Provided that no expenditure shall be incurred out of the Zilla Panchayat Fund unless provision therefore has been made in the budget of the Zilla Panchayat or funds are obtained by re-appropriation duly approved except in such cases as may be prescribed.
(2) The Zilla Panchayat Fund and all property held or vested in the Zilla Panchayat under this Act shall be applied, subject to the provisions of this Act, for the payment of,­ [(a) salaries and allowances to the Adhyaksha, Upadhyaksha and elected members of the Zilla Panchayat or members of any committee thereof and travelling and daily allowances to the Adhyaksha and Upadhyaksha or tours outside the district, subject to such rules as may be made in this behalfby the Government].
(b) the salaries, allowances, pensions and gratuities of its officers and employees other than those whose salaries and allowances are paid from the Consolidated Fund of the State;	(b) the salaries, allowances, pensions and gratuities of all its officers and employees
(c) any amounts falling due on any loans contracted by the Zilla Panchayat;
(d) for the purposes specified in this Act;
(e) all other purposes for which by or under this Act or the rules or regulations made thereunder or by or under any other law for the time being in force, powers are conferred or duties are imposed upon the Zilla Panchayat;
(f) with the previous sanction of the Government, for any other purpose for which the application of such property or fund is necessary in public interest: Provided that any fund granted to the Zilla Panchayat by the Government or any person or local authority for any specific work or purpose, shall be applied exclusively for such work or purpose and in accordance with such instruction as the Government may specify, either generally or specially in this behalf.	Delete
169. Rents and Fees-Save as otherwise provided in this Act and subject to the regulations made in this behalf, a Zilla Panchayat may charge fee for any licence or permission issued by it under this Act, and the rules made thereunder and levy rent and fee for the occupation or use of land or other property placed under its control or vested in it or maintained out of the Zilla Panchayat Fund.
170. Zilla Panchayat may raise loans and form a sinking fund.-A Zilla Panchayat may, with the previous sanction of the Government and subject to the conditions imposed by it from time to time, raise loans for the execution of any work or for the purpose of carrying out any of the provisions of this Act and form a sinking fund for the repayment of such loans.	Delete
171. Prohibition of expenditure not covered by the Budget.-Except as hereinafter provided no payment of any sum shall be made out of the Zilla Panchayat fund, unless the expenditure of the same is covered by a budget grant except in the following cases, namely:­ (a) refund of money which the Zilla Panchayat is authorised to make under this Act or the rules or regulations made thereunder;
(b) repayment of moneys belonging to the contractors or other persons held in deposit and of moneys credited to the Zilla Panchayat fund by mistake;
(c) sums which the Zilla Panchayat is required or empowered by this Act to pay by way of compensation.
(d) every sum; payable,­
(i) under this Act by order of the Director or the Government;	Delete
(ii) under a decree or order of a Civil Court; and
(iii) under a compromise of any suit or other legal proceedings or claim.
172. Government may place roads and other property under Zilla Panchayat.­ (1) It shall be lawful for the Government from time to time to direct, by notification, that any road, bridge, channel, building or other property, movable or immovable, which is vested in the Government and which is situated in the district, shall with the consent of the Zilla Panchayat and subject to such exceptions and conditions as the Government may make and impose, be placed under the control and administration of the Zilla Panchayat for the purposes of this Act and thereupon such road, bridge, channel, buildings or other property shall be under the control and administration of the Zilla Panchayat, subject to all exceptions and conditions so made and imposed and to all charges and liabilities affecting the same.	172. Government may place roads and other property under Zilla Panchayat.­ (1) It shall be lawful for the Government from time to time to direct, by notification, that any road, bridge, channel, building or other property, movable or immovable, which is vested in the Government and which is situated in the district, shall with the consent of the Zilla Panchayat and subject to such exceptions and conditions as the Government may make and impose, be placed under the control and administration of the Zilla Panchayat for the purposes of this Act and thereupon such road, bridge, channel, buildings or other property shall be under the control and administration of the Zilla Panchayat, subject to all exceptions and conditions so made and imposed and to all charges and liabilities affecting the same. Provided that the government shall make necessary financial resources and manpower available to the Zilla Panchayat.
(2) It shall be competent for the Government by notification, to resume any property placed under the control ora Zilla Panchayat under sub-section (1), on such terms as the Government may determine.	Delete
CHAPTER X Inspection, Supervision, etc.
173. Power of inspection and supervision.-The Secretary to the Government in charge of Panchayat Raj Department in case of the Zilla Panchayat, and the Chief Executive Officer [and the Director, or any other Officer authorised by him in this behalf] in case of the Panchayat may,­ (a) inspect the offices or premises of or works taken up by any Zilla Panchayat, or Panchayat and for this purpose examine or cause to be examined the books of accounts, registers and other documents concerned and the Zilla Panchayat or Panchayat concerned shall comply with the instructions issued after such inspections; (b) call for any return statement, account or report which he may think fit to require the Zilla Panchayat or Panchayat concerned to furnish.	Delete
174. Technical supervision and inspections.-(1) The Heads of Departments concerned and the Officers in-charge of the Department at the Divisional level, may inspect works or developmental schemes relating to their Department under the control of any Zilla Panchayat or Panchayat and also to inspect relevant documents pertaining to such work or development scheme in the manner specified by the Government.	Delete
(2) The scope of such inspections may cover technical aspects including feasibility, economic viability, the technical quality of the work and the expenditure being incurred.	Delete
(3) A report of inspections by such Officers after such inspection shall be forwarded to the Chief Executive Officer, or the Secretary, as the case may be, for appropriate action.	Delete
175. Director and Chief Executive Officer's powers in respect of Panchayat and Zilla Panchayat.-(1) The Chief Executive Officer may in respect of a Panchayat exercise the following powers:­
(a) call for proceedings of any Panchayat or any extract of any books or document in the possession or under the control of the Panchayat or any return or statement of account or report;	Delete
(b) require a Panchayat to take into consideration any objection which appears to him to exist towards the doing of anything which is about to be done or is being done by Panchayat or any information which appears to him to necessitate the doing of anything by such Panchayat within such period as he may fix;	Delete
(c) order a duty to be performed within a specified period, if a Panchayat has made default in the performance of any duty and if such duty is not performed within the specified period, to appoint a person to perform such duty and direct that the expenses thereof shall be paid by the defaulting Panchayat within such period as he may fix;	Delete
(d) direct a Panchayat to levy any tax if it has failed to do so in accordance with the provisions of this Act;	Delete
(e) call for meetings of the Panchayat, or any of its Committees if no meeting of the Panchayat or its Committees has been held as per the provisions of this Act or rules.	Delete
(2) The Panchayat may appeal to the Director against any order under clause (c) of sub-section (1), within thirty days from the date of the order.	Delete
(3) The Director may, in respect of Zilla Panchayat, exercise the following powers:­ (a) call for proceedings of any Zilla Panchayat or any extract of any book or document in the possession or under the control of the Zilla Panchayat or any return or statement of account or report; (b) require a Zilla Panchayat to take into consideration any objection which appears to him to exist towards the doing of anything which is about to be done or is being done by such Zilla Panchayat or any information which appears to him to necessitate the doing of anything by such Zilla Panchayat within such period as he may fix; (c) order a duty to be performed within a specified period if a Zilla Panchayat has made default in the performance of any duty and if such duty is not performed within the specified period, to appoint a person to perform such duty and direct that the expenses thereof shall be paid by the defaulting Zilla Panchayat within such period as he may fix; (d) call for meetings of the Zilla Panchayat or any of its Committees if no meeting of the Zilla Panchayat or its Committees has been held as per the provisions of this Act or rules.	Delete
(4) A Zilla Panchayat may appeal to the Government against any order under clause (c) of sub-section (3), within thirty days from the date of the order.	Delete
176. Power of Government, Director and Chief Executive Officer to provide for performance of duties in default of Panchayat or Zilla Panchayat.-When the Government in case of a Zilla Panchayat, or the Director in case of a Panchayat, is informed on complaint made or otherwise, that any Zilla Panchayat or Panchayat has made default in performing any duty imposed upon it, by or under this Act, or by or under any law for the time being in force and if satisfied, after due enquiry that any Zilla Panchayat or Panchayat has failed in the performance of such duty, it or he may fix a period for the performance ofthat duty: Provided that no such period shall be fixed unless the Zilla Panchayat or Panchayat concerned, has been given an opportunity to show-cause why such an order shall not be made.	Delete
177. Inquiry into affairs of Panchayat, or Zilla Panchayat by the Government.­ (1) The Government may, at any time for reasons to be recorded, cause an inquiry to be made by any of its officers in regard. to any Panchayat, or Zilla Panchayat on matters concerning it or any matters with respect to which the sanction, approval, consent or orders ofthe Government are required under this Act.	Delete
(2) The Officer holding such inquiry shall have the powers of the Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), to take evidence and to compel attendance of witnesses and production of documents for the purpose ofthe inquiry.	Delete
(3) The Government may make orders as to the costs of inquiries made under sub­section (1) and as to the parties by whom and the funds out of which they shall be paid and such order may, on the application of the Dir~ctor or ofany person named therein, be executed as if it were a decree of a Civil Court.	Delete
178. Power of suspending execution of unlawful orders or resolution.-(1) If in the opinion of the Director, the execution of any order or resolution of a Panchayat or Zilla Panchayat or any order of any authority or officer of the Panchayat or the Zilla Panchayat or the doing of anything which is about to be done, or is being done, by or on behalf of a Panchayat or a Zilla Panchayat is unjust, unlawful or improper or is causing or is likely to cause injury or annoyance to the public or to lead to a breach of peace, he may by order suspend the execution or prohibit the doing thereof.	Delete
(2) When the Director makes an order under sub-section (1), he shall forthwith forward to the Government and the Panchayat or Zilla Panchayat affected thereby a copy of the order with a statement of the reasons for making it, and the Government may confirm or rescind the order or direct that it shall continue to be in force with or without modification permanently or for such period as it thinks fit: Provided that no order of the Director passed under sub-section (1) shall be confirmed, revised or modified by the Government without giving the Panchayat or the Zilla Panchayat concerned a reasonable opportunity of showing cause against the proposed order.
179. Purchase of stores and equipments.-(1) The Government may by general or special order provide for all or any of the following matters, namely:­ (a) the manner in which purchase of stores, equipments, machineries and other articles required by a Zilla Panchayat, or Panchayat shall be made by them; (b) the manner in which tender for works, contracts and supplies shall be invited and examined and accepted; (c) the manner in which works and development schemes may be executed and inspected and payment may be made in respect of such works and schemes; and (d) constitution of Committee for the purpose ofthis section.	Delete
(2) Save as otherwise expressly provided in sub-section (1), in respect of all other matters relating to drawal of funds, form of bills, incurring of expenditure, maintenance of accounts, rendering of accounts and such other matters, the rules of implementation as applicable to the Departments of the Government shall mutatis mutandis apply.	Delete
180. Power to appoint Administrator in certain cases.-(1) Whenever,­ (a) any general election to a Zilla Panchayat or Panchayat under this Act or any proceedings consequent thereon has been stayed by an order of a competent court or authority; or (b) all the members or more than [one half] of the members of a Zilla Panchayat have resigned; [or] [(C) any new Panchayat or deemed Panchayat or any new Zilla Panchayat established in accordance with the provisions ofthis Act;] [or] [(d) on the expiry of the term of the members of any Panchayat or any Zilla Panchayat, general elections to such Panchayat or to such Zilla Panchayat cannot be held;] the Government shall, by notification in the Official Gazette, appoint an Administrator for such period as may be specified in the notification and may, by like notification, curtail or extend the period of such appointment, as however the total period of such appointment shall not exceed six months.	Delete
(2) Notwithstanding anything contained in this Act, on the appointment of an Administrator under sub-section (1), and during the period of such appointment, the Zilla Panchayat and the Committees thereof and the Adhyaksha or Upadhyaksha of such Panchayat, (the Sarpanch or the Deputy Sarpanch or members] charged with carrying out the provisions of this Act, or of any other law, shall cease to exercise any powers and perform and discharge any duties or functions conferred or imposed on them by or under this Act or any other law and all such powers shall be exercised and all such duties and functions shall be performed and discharged by the Administrator.	Delete
18l. Director's power to specify the role of Panchayats.-(1) The Director may, by general or special order, specify from time to time, the role of Panchayat [Taluka Panchayat] and Zilla Panchayat in respect of the programmes, Schemes and activities related to the functions specified in (Schedu1es I, IA and II] in order to ensure properly coordinated and effective implementation of such programmes, schemes and activities.	Delete
(2) When the Director makes an order under sub-section (1), he shall forthwith forward to the Government and the Panchayat (Taluka Panchayat] or Zilla Panchayat affected thereby a copy of the order with a statement of the reasons for making it, and the Government may confirm or rescind the order or direct that it shall continue to be in force with or without modification permanently or for such period as it thinks fit: Provided that no order of the Director passed under sub-section (1) shall be confirmed, revised or modified by the Government without giving the Panchayat ["Taluka Panchayat"] or the Zilla Panchayat concerned a reasonable opportunity of showing cause against the proposed order.	Delete
Chapter XI Financial Control and Audit
182. Presentation of accounts and budget of Panchayat.-(1) The Secretary shall prepare and lay before the Panchayat at a meeting, which shall be held between the first day of February and the tenth day of March, a complete account of the actual or expected receipts and expenditure for the financial year ending on the thirty-first day of March next following together with a budget estimate of the income and expenditure, of the Panchayat for the financial year to commence on the first day of April next following.	The Gram Panchayat and the Taluka Panchayat shall create their budgets as provided in Section _____ and _____ respectively.
(2) The Panchayat shall thereupon decide upon the appropriations and the ways and means contained in the budget of the year to commence on the first day of April next following. The budget as passed by the Panchayat shall be sent to the Zilla Panchayat [and the Block Development Officer] before such date as may be fixed by the Government.	Delete
(3) In such budget estimate, the Panchayat shall among other things,­ (a) make adequate and suitable provision for such services as may be required for the fulfillment of the several duties imposed on the Panchayat by this Act, or any other law; (b) allow for a balance at the end of the year of not less than such sum or percentage of income as may from time to time be fixed by the Government either generally for all Panchayats or specially for any Panchayat; (c) provide for the payment, as they fall due, of all installments of principal and interest for which the Panchayat may be liable in respect of loans contracted by it.	Delete
(4) If such budget estimate is not in accordance with the provisions of this Act or the rules and orders issued thereunder, the Zilla Panchayat may within two months from the date of receipt of the budget, modify the same to secure compliance with this Act, the rules or the orders: Provided that the Zilla Panchayat shall not have power to direct that total proposed expenditure shall exceed the total of the estimated income of the Panchayat for the following year and the opening balance.	Delete
(5) If the Panchayat fails to pass the budget estimate on or before the date mentioned in sub-section (1) the Secretary shall forward the budget estimate to the Zilla Panchayat and it shall approve it with or without modification. The budget as approved by the Zilla Panchayat shall be certified by the Chief Executive Officer and thereupon shall be deemed to have been duly approved by the Panchayat.	Delete
183. Revision of budget.-If, in the course of the financial year, the Panchayat finds it necessary to modify the provision made in the budget with regard to the receipts or to the distribution of the amounts to be expended on the different services it undertakes, it may make such modifications: Provided that no diversion of grants transferred by the Government out of the Consolidated Fund of the State can be made for a purpose or programme or Scheme not covered under such grants: Provided further that, without the approval of the Chief Executive Officer,­ (a) no reduction of over ten percent shall be made in the grants-approved for any developmental functions of the Panchayat; and (b) the closing balance shall not be reduced below the sum fixed under clause (b) of sub-section (3) of section 182.	183. Revision of budget.-If, in the course of the financial year, the Panchayat finds it necessary to modify the provision made in the budget with regard to the receipts or to the distribution of the amounts to be expended on the different services it undertakes, it may make such modifications.
184. Maintenance of accounts and restriction of expenditure.-(1) Accounts of the income and expenditure of a Panchayat shall be kept in accordance with such rules as may be prescribed.
(2) Expenditure from the Panchayat Fund shall, save as otherwise expressly provided for in this Act, be incurred subject to such sanctions, conditions and limitations as may be prescribed.	Delete
(3) A Panchayat shall, within a period not exceeding three months after the close of the financial year, pass the accounts of that year.
185. Transmission of accounts.-The Panchayat shall as soon as the annual accounts have been finally passed by it, transmit a copy thereof to the Zilla Panchayat [and the Block Development Officer] in the form prescribed and shall furnish such details and vouchers relating to the same as the Zilla Panchayat [and the Block Development Officer] may, from time to time, direct.	185. Transmission of accounts.-The Panchayat shall as soon as the annual accounts have been finally passed by it, transmit a copy thereof to the Zilla Panchayat and the Taluka Panchayat in the form prescribed.
186. Power to write off irrecoverable amounts.-Subject to such restriction as may be prescribed; a Panchayat may write off any tax, fee, rate or other amount whatsoever due to it, whether under a contract or otherwise, or·any sum payable in connection therewith if, in its opinion, such tax, fee, rate or other amount or sum is irrecoverable.
187. Audit of accounts.-(1) The accounts of every Panchayat shall be audited each year by such officer as may be authorised by the Director of Accounts of the Government (hereinafter referred to as the 'auditor').
(2) The auditor shall, for the purpose of audit have access to all the accounts and other records of the Panchayat.
(3) The auditor may,­ (a) require in writing the production before him of such voucher, statements,returns, correspondence, notes or other documents which he may consider necessary for the proper conduct of his audit;
(b) require in writing any person accountable for, or having the custody or control of, any such vouchers, statements, returns, correspondence notes or documents or any person having directly or indirectly by himself or his partner, any share or interest in any contract with or under the Panchayat, to appear in person before him;	(b) require in writing any person accountable for, or having the custody or control of, any such vouchers, statements, returns, correspondence notes or documents or any person having directly or indirectly by himself or his partner, any share or interest in any contract with or under the Panchayat, to meet him;
(c) require any person so appearing before him to make and sign a declaration with respect to such vouchers, statements, returns, correspondence, notes or documents or to answer any statements;	(c) require any person so meeting him to make and sign a declaration with respect to such vouchers, statements, returns, correspondence, notes or documents or to answer any statements;
(d) in the event of an explanation being required from the Sarpanch or other member of the Panchayat, in writing invite such person to meet him and shall in writing specify the point on which explanation is required.	Delete
(4) Any person who wilfully neglects or refuses to comply with any requisition lawfully made under sub-section (3), shall on conviction, be punished with fine which may extend to one hundred rupees: Provided that no proceedings under this sub-section shall be instituted without the sanction of the Chief Executive Officer.	Delete
(5) The auditor shall, within one month after the completion of audit, forward a copy ofthe audit report to the Panchayat [the Chief Executive Officer and Director).	(5) Once the audit has been conducted, the report shall be dealt with in accordance to Sections _____ and _____ of the Act
(6) On receipt of the audit report, the Panchayat shall either remedy any defects or irregularities which have been pointed out in the report and send to the Executive Officer within three months an intimation of its having done so, or shall within the same period furnish to the Chief Executive Officer any further explanation in regard to such defects or irregularities.	Delete
(7) On receipt of such intimation or explanation in respect of all or any of the matters discussed in the audit report, the Chief Executive Officer may, in consultation with the auditor,­ (a) accept the intimation or explanation given by the Panchayat and order the withdrawal of the objection; or (b) direct that the matter be re-investigated at the next audit or at any earlier date; or (c) direct that the defects or irregularities pointed out in the audit report or any of them shall be removed or remedied by the Panchayat.	Delete
(8) The Chief Executive Officer may, after making such enquiry as he may consider necessary, disallow any item of expenditure which appears to him to be contrary to law and surcharge the amount thereof on the person making or authorising the illegal payment and after taking the explanations of the person concerned, the Chief Executive Officer may direct by an order in writing that such person shall pay to the Panchayat the amount surcharged along with interest at fifteen percent per annum on the amount due, from the date from which it became due and if the amount is not paid within two months from the date of such order, the Chief Executive Officer shall take steps to recover it as an arrear of land revenue and credit it to the Panchayat Fund.	Delete
(9) Any person aggrieved by the order of the Chief Executive Officer under sub-section (8), may, within thirty days of the receipt by him of a copy of the decision, appeal to the Director who shall pass such orders as he may deem fit.	Delete
(10) The Director of Accounts shall submit a summary of observations made in the audit report and rectifications made by the Panchayats to the Government which shall be laid on the table of the House.	Delete
188. Presentation of accounts and budget of Zilla Panchayat.-(1) The Finance, Audit and Planning Committees shall cause to be prepared and laid before the Zilla Panchayat at a meeting which shall be held between the first day of February and the tenth day of March a complete account of the actual and expected receipts and expenditure for the financial year ending on the thirty-first day of March next following together with a budget estimate of the income and expenditure of the Zilla Panchayat for the financial year to commence on the first day of April next following.	Delete
(2) The Zilla Panchayat shall thereupon decide upon the appropriations and the ways and means contained in the budget of the year to commence on the first day of April next following. The budget as passed by the Zilla Panchayat shall be sent to the government before such date as may be fixed by the government.	(2) Procedure for making annual district plan: District plan will have two components – first part of district plan shall consist of those plans sent by Panchayat Taluka and second part of the district plan shall consist of those projects which have to be done at district level. Compilation of all annual plans as passed by Panchayat Talukas shall form the first part of the district plan. The second part of district plan shall be prepared as follows: (1) Zilla Panchayat shall invite proposals, which have inter block implications and have to be implemented at district level. Panchayat Talukas or groups of individual voters or individual Gram Sabhas may submit proposals. If a group of citizens wishes to get any proposal discussed in a Zilla Panchayat meeting, it should be signed by at least 100 voters of that district. (2) All the proposals received above shall be compiled and this compiled list shall be sent to all Panchayat Talukas requesting them to discuss it in their next Panchayat Taluka meeting and get their opinion. (3) Zilla Panchayat shall, on the basis of inputs brought in by Chairperson members from their respective Panchayat Talukas, finally decide those projects, out of the above which shall be done at District level. Efforts shall be made to make the plan through consensus. However, if consensus is not possible, each item shall be decided through voting. Provided that proposals for health and education of individuals or community or a part of the community shall be accorded highest priority while making annual plans. (4) Outcome at sub-section (3) above will form the second part of district plan. (5) Whereas annual plans would be made on the basis of funds received in the beginning of the year, if any additional funds are received subsequently during the year, plans for spending the same would be made by following the same procedure as followed for annual plan.
(3) In such budget estimate, the Zilla Panchayat shall among other things,­ (a) make adequate and suitable provision for such services as may be required for the fulfillment of the several duties imposed on the Zilla Panchayat by this Act or any other law; (b) provide for the payment, as they fall due, of all instalments of principal and interest for which the Zilla Panchayat may be liable in respect of loans contracted by it;
(c) allow for a balance at the end of the said year of not less than such sum or percentage of income as may from time to time, be fixed by the Government either generally for all Zilla Panchayats or specially for any Zilla Panchayat.	Delete
(4) If such budget estimate is not in accordance with the provisions of this Act or the rules and orders issued thereunder, the Government may, within two months from the date of receipt of the budget, modify the same to secure compliance with this Act, the rules or the orders: Provided that the Government shall not have power to direct that total proposed expenditure shall exceed the total of the estimated income of the Zilla Panchayat for the following year and the opening balance.	Delete
(5) If the Zilla Panchayat fails to approve the budget estimate on or before the date mentioned in sub-section (1), the Chief Executive Officer shall forward the budget estimate to the Government and the Government shall approve it with or without modification. The budget as approved by the Government shall be certified by the Government and thereupon shall be deemed to have been duly approved by the Zilla Panchayat.	Delete
189. Revision of budget.-If in the course of the financial year, the Zilla Panchayat finds it necessary to modify the provisions made in the budget with regard to the receipts or to the distribution of the amounts to be expended of the different services it undertakes, it may make such modification: Provided that no diversion of grants transferred by the Government out of the consolidated funds of the State may be made for a purpose, programmes or Scheme not covered under such grants: Provided also that, without the approval ofthe Government,­ (a) no reduction of over ten percent is made in the grants approved for any developments, functions of the Zilla Panchayat; (b) the closing balance shall not be reduced below the sum fixed under clause (c) of sub-section (3) of section 188.	Delete
190. Supplementary budget.-Supplementary budget may be prepared and submitted whenever necessary. The Zilla Panchayat may at any time during the year for which a budget has been sanctioned by the Government, cause a supplementary budget to be prepared and submitted to the Government. Every such supplementary budget shall be considered and approved by the Zilla Panchayat and submitted to the Government for approval.	Delete
191. Maintenance of accounts and restrictions of expenditure.-(1) Accounts of the income and expenditure of the Zilla Panchayat Fund shall be kept in accordance with such rules as may be prescribed.
(2) Expenditure from the Zilla Panchayat Fund shall, save as otherwise expressly provided for in this Act be incurred subject to such sanctions, conditions and limitations as may be prescribed.	(2) Expenditure from the Zilla Panchayat Fund shall, save as otherwise expressly provided for in this Act be incurred subject to such sanctions, conditions and limitations as may be prescribed in this Act.
(3) The Zilla Panchayat shall within a period not exceeding three months after the close of the financial year, pass the accounts of that year.