Chapter V FmANcE

, PROPERTY AND ACCOUNTS 3S. (1) There shall be a "Gram Fund " for each Gram Panchayat and the same shall be utilised for carrying out the duties and obligations imposed upon Gram Panchayat by this Regulation.

1. (2) The following shall be credited to and form part of the Gram Fund, namely:-
   • (a) the Proceeds of any tax or fee imposed under section 38;
   • (b) the contributions made by the Government or any local authority or person;
   • (c) all sutras ordered by any authority or court to be credited to the Gram Fund; Gram Fund. EXTRAORDINARY No. : 32 DATED : 17." AUGUST, 2012.
   • (d) the income from securities in which the Gram Fund is invested,
   • (e) the share in the collection of land revenue or other grants from the Administration;
   • (f) all sums received by way of loans or gifts;
   • (g) the income derived from fisheries and other sectors under the management of the Gram Panchayat;
   • (h) the income from or proceeds of any property of the Gram Panchayat; (!) the We proceeds of all dust, dirt, dung or refuse collected by the functionaries of the Gram Panchayat; 0) sums assigned to the Gram Fund by any general or special order of the Administration; and
   • (k) all sums received in aid of or for expenditure on any institution or service maintained or financed from the Gram Fund or managed by the Gram Panchayat.
2. (3) The amount in the Gram Fund shall be applied subject to the provisions and for the purposes of this Regulation and shall be kept in such custody as may be prescribed.

The Administrator may, subject to such conditions as he may deem fit, make grants to the Gram Panchayat for general purposes or for the improvement of the village and the welfare of residents therein. Properties placed under disposal, management and control of Gram

1. (1) The Administrator may, if he deems fit, place all orany of the properties, of the nature specified below, and situated within the jurisdiction of the Gram Panchayat under the direction, management and control of the Gram Panchayat, namely:
   • (a) open sites, waste, vacant and grazing lands, not being private property and river beds;
   • (b) public roads and streets;
   • (c) public channels , water courses , wells, ponds, tanks( except irrigation tanks under the control of the Government ), public reservoirs( except water treatment plants under the control of the Government), cisterns, fountains , aqueducts and any adjacent land (not being private property ) appertaining to any public tanks or ponds, and lands appertaining thereto;
   • (d) public sewers, drains, drainage works , tunnels and culverts and things appertaining thereto and other conservancy works;
   • (e) sewage, rubbish and offensive matter, deposited on streets or collected by the Gram Panchayat from streets , latrines, urinals, sewers , cesspools and other places;
   • (f) street lights, public lamps , lamp posts and apparatus connected therewith or appertaining thereto;
   • (g) public library, reading rooms, slaughter houses, fish farms, cremation grounds, primary schools , anganwadi centres; and
   • (h) road side trees , fuel wood plantation, non conventional energy equipments.
2. (2) All markets and fairs or such portions thereof as are held upon public land shall be managed and regulated by the Gram Panchayat and Gram Panchayat shall receive to the credit of the Gram Fund referred to in sub -section( 1) of section 35 all dues levied or imposed in respect thereof. Taxes which 38. (1) Subject to the rules made under this Regulation a Grain Panchayat , in relation may be to the services provided by it directly, may levy- imposed.
   • (a) a tax on the owners or occupiers of buildings; EXTRAORDINARY No. : 32 DATED : 17TH AUGUST, 2012.
   • (b) a tax on trades , callings and employment;
   • (c) a tax on vehicles other than mechanically propelled vehicle s kept within the limits of the Gram Panchayat;
   • (d) a tax on sale of cattle within the limits of the Gram Panchayat;
   • (e) a theatre or show tax on entertainments and amusements;
   • (J) a lighting tax;
   • (g) a drainage tax;
   • (h) fees for providing sanitary arrangements at such places of worship, of pilgrimage, fairs and melas within its jurisdictions;
   • (r) fees for sale of goods in markets, melas , fairs and festivals; (/) fee for grazing of cattle in grazing lands under the management of the Gram Panchayat;
   • (k) fee for providing the watch and ward of crops in the Gram P. nchayat;
3. (1) license fee for plying of public ferry;
   • (m) any other taxes approved by the Administrator. (2)11 e taxes and fees referred to in sub - section ( 1) shall be imposed , assessed and realised in such manner and at such times as may be prescribed.

, levy or imposition of any tax or fee under section 38, may appeal to the Panchayat Secretary within thirty days of the date of the order imposing such tax or fee and second appeal in these cases shall lie with Chief Executive

The Chief Executive Officer may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 38 and may at any time in the like manner rescind such suspension.

after following prescribed procedure , the collection of any fee on specified markets and bazars , if any , such fee is imposed under section 38:

1. (1) When any tax or fee or other sum due to a Gram Panchayat has become payable, the Gram Panchayat shall with the least practicable delay cause to be sent to the person liable for the payment thereof , a demand notice in the prescribed form for the amount due from him and require him, to pay the amount within thirty days , from the date of such notice.
2. (2) Every notice of demand under sub -section ( 1) shall be served in such manner as maybe prescribed. Appeal against levy of tax, etc. Suspension of levy of tax or fee. Lease of collection of markets fees, etc. Recovery of taxes and other dues.
3. (3) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the Gram Panchayat may apply to the Revenue Officer known as Mamlatdar or any other officer authorised in this behalf by the Administrator for its recovery as an arrear of land revenue.

44. (1) Every Gram Panchayat shall, at such time and in such manner as may be Annual prescribed, prepare in each year a budget of its estimated receipts and payments for that year estimate of and shall submit the budget to the District Panchayat through District Planning Committee. expenditure.

1. (2) The District Panchayat may, within such period as may be prescribed , either approve the budget or return it to the Gram Panchayat for such modification as it may direct. Audit. EXTRAORDINARY No. : 32 DATED : 17Th AUGUST, 2012.
2. (3) If such modifications are made under sub - section (2), the budget shall be re-submitted within such period as may be prescribed to the District Panchavat. ( 4) No expenditure shall be incurred unless the budget is approved by the Administrator. 45. (1) The accounts of every Gram Panchayat shall be audited annually in such manner as may be prescribed.
3. (2) The audit shall be carried out by the prescribed authority or such other officer as the Administrator may appoint in this behalf and the prescribed authority or other officer shall within one month of the completion of the audit , forward copies of the audit report to the Chief Executive Officer and the Gram Panchayat.
4. (3) The Chief Executive Officer may, after considering the report and after making such further enquiry as he may consider necessary , disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall-
   • (a) if such person is a member of the Gram Panc h ayat, proceed against him in the manner as specified in sub-sections(2) and ( 3) of section 50; and
   • (b) if such person is not a member of the Gram Panchayat, obtain the explanation of the person and direct such person to pay to the Gram Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period , the Chief Executive Officer shall cause it to be recovered as an arrear of land revenue and credit it to the Gram Fund referred to in sub - section( 1) of section 35.
5. (4) Any person aggrieved by an order of the Chief Executive Officer under sub- section
6. (3) may, within thirty days of the date of order, prefer an appeal to the Secretary Panchayat whose decision thereon shall be final.
7. (5) Social Audit of the major works being carried out by tie Gram Panchayat shall be organised as may be decided by the Director Panchayat from time to time and the report of such audit whenever carried out shall be submitted to the Administrator by Director Panchayat along with his comments. Administrative 46. (1) Every Gram Panchayat shall submit annually to the Chief Executive Officer a report . report on the administration of the Gram Panchayat during the previous year.
8. (2) The report shall be prepared by the Panchayat Secretary and after it is approved by the Gram Panchayat , shall be forwarded to the Chief Executive Officer with a copy of the resolution of the Gram Panchayat thereon.
9. (3) The annual administration report ofthe Gram Panchayat shall contain an introductory section with basic statistics about the Gram Panchayat and data related to devolution of functions, finances, functionaries and performance of its duties , functions and obligations.
10. (4) The Chief Executive Officer shall forward the annual administrative report through Director Panchayat along with his comments to the Administrator.

prescribed, prepare in each year a budget of its estimated receipts and payments for that year estimate of and shall submit the budget to the District Panchayat through District Planning Committee. expenditure.

1. (2) The District Panchayat may, within such period as may be prescribed , either approve the budget or return it to the Gram Panchayat for such modification as it may direct.
   • • 15 - Audit. EXTRAORDINARY No. : 32 DATED : 17Th AUGUST, 2012.
2. (3) If such modifications are made under sub - section (2), the budget shall be re-submitted within such period as may be prescribed to the District Panchavat. ( 4) No expenditure shall be incurred unless the budget is approved by the Administrator.

manner as may be prescribed.

1. (2) The audit shall be carried out by the prescribed authority or such other officer as the Administrator may appoint in this behalf and the prescribed authority or other officer shall within one month of the completion of the audit , forward copies of the audit report to the Chief Executive Officer and the Gram Panchayat.
2. (3) The Chief Executive Officer may, after considering the report and after making such further enquiry as he may consider necessary , disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall-
   • (a) if such person is a member of the Gram Panc h ayat, proceed against him in the manner as specified in sub-sections(2) and ( 3) of section 50; and
   • (b) if such person is not a member of the Gram Panchayat, obtain the explanation of the person and direct such person to pay to the Gram Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period , the Chief Executive Officer shall cause it to be recovered as an arrear of land revenue and credit it to the Gram Fund referred to in sub - section( 1) of section 35.
3. (4) Any person aggrieved by an order of the Chief Executive Officer under sub- section
4. (3) may, within thirty days of the date of order, prefer an appeal to the Secretary Panchayat whose decision thereon shall be final.
5. (5) Social Audit of the major works being carried out by tie Gram Panchayat shall be organised as may be decided by the Director Panchayat from time to time and the report of such audit whenever carried out shall be submitted to the Administrator by Director Panchayat along with his comments. Administrative 46. (1) Every Gram Panchayat shall submit annually to the Chief Executive Officer a report . report on the administration of the Gram Panchayat during the previous year.
6. (2) The report shall be prepared by the Panchayat Secretary and after it is approved by the Gram Panchayat , shall be forwarded to the Chief Executive Officer with a copy of the resolution of the Gram Panchayat thereon.
7. (3) The annual administration report ofthe Gram Panchayat shall contain an introductory section with basic statistics about the Gram Panchayat and data related to devolution of functions, finances, functionaries and performance of its duties , functions and obligations.
8. (4) The Chief Executive Officer shall forward the annual administrative report through Director Panchayat along with his comments to the Administrator.