Sources of Gram Fund

(1) The following moneys shall be credited to the Gram Fund— (a) all grants from Government or other Local authorities; (b) the balance (if any) standing at the credit of the Panchayat at the commencement of this Act; (c) all sums received by way of loans; (d) all donations; (e) all taxes, duties and fees imposed and realized under this Act; (f) the sale proceeds of all dust, dirt, dung or refuse including the dead bodies of animals not claimed by any person in accordance with any custom or usage and the property in such materials shall vest in the Panchayat; (g) income derived from the village fisheries which are under the management of Panchayats; (h) income derived from Common lands vested in the Panchayat under any law for the time being in force. (2) The Government shall every year assign to every Panchayat a portion of the land revenue not less than ten per centum of the total annual land revenue realized within the limits of the Sabha area which shall be credited to the Gram Fund.