Chapter III GRAM PANCHAYATS

1. (1) There shall be constituted a Gram Panchayat for every Gram Sabha.
2. (2) The Gram Panchayat constituted under sub-section (1) shall be notified in the Official Gazette and shall be deemed to have been constituted from the date of its first meeting.
3. (3) Every person shall be entitled to be included in the list of electors of Gram Panchayat if he is not less than eighteen years of age on the date of its publication under sub-section (1) and is ordinarily resident within the area of the Gram Panchayat: Provided that no person shall be entitled to be included in the list of the electors of any Gram Panchayat for more than one Gram Panchayat and no person shall be entitled to be included in the electoral roll of any Gram Panchayat for more than once: Provided further that if the applicant is included in the electoral roll of any other Gram Panchayat, the officer who includes his name shall inform the officer publishing the electoral roll of that other Gram Panchayat and that the other officer shall, on receipt of the information, strike off the applicant's name from that list. Explanation.--For the purpose of this sub-section, the expression "ordinarily resident" shall have the same meaning as has been given in section 20 of the Representation of the People Act, 1950 (43 of 1950).
4. (4) The name of any person included in the list of electors who becomes disqualified at any time after his name was entered in the list, shall forthwith be struck-off from the list in which it is included: Provided that the name of any person struck-off from the electoral roll by reason of disqualification under clause (c) of sub-section (2) of section 3 shall forthwith be re-instated if such person ceases to become disqualified.
5. (5) An appeal shall be made within such time and in such manner and to such authority as may be prescribed against any order passed under sub-sections (2) and (4).

Every Gram Panchayat shall, by the name notified in the Official Gazette under section 13, be a body corporate having perpetual succession and a common seal with power to acquire, hold and dispose of property and to enter into contracts, and shall, by the said name sue and be sued.

The electoral roll of the Manipur Assembly prepared under the provision of the Representation of the People Act, 1950 (43 of 1950) and as in force on such date as the State Government may, by general or special order, notify in this behalf for such part of the constituency of the Assembly as is included in the Gram Sabha, shall be the list of electors for such Gram Panchayat.

1. (1) The list of electors referred to in section 15 shall be published in such manner and by such authority as may be prescribed.
2. (2) Any person whose name is not included in the list of electors published under sub-section (1) may apply within ten days from its publication to the officer publishing the same for inclusion of his name therein and officer concerned shall, if he is satisfied that the applicant fulfils the condition mentioned in sub-section (3) and is not disqualified from being included in the list of electors under section 15 after making such inquiry as may be prescribed, direct his name to be included in the list of electors.

A Gram Panchayat shall consist of the Pradhan and such number of directly elected members as may be notified from time to time by the State Government and one member for every 350 population or part thereof of the Panchayat area shall be elected as a member of such Panchayat.

1. (1) The Deputy Commissioner shall, for the conduct of the election,--
   • (i) divide the area of the Gram Sabha into territorial constituencies in such manner that the ratio between the population of each constituency and the number of seats allotted to it shall, as far as practicable, be the same throughout the Gram Sabha area;
   • (ii) determine the number of seats allotted to each constituency.
2. (2) One member from each territorial constituency shall be elected by direct election to the Gram Panchayat.

1. (1) Seats shall be reserved for Scheduled Castes and Scheduled Tribes in every Gram Panchayat, and the number of seats so reserved shall bear, as nearly as may be, the same proportion to the total number of seats to be filled by direct election in that Panchayat as the population of Scheduled Castes or of the Scheduled Tribes in that Panchayat area bears to the total population of that area and such seats shall be allotted by rotation to different constituencies in such Gram Panchayat, in such manner as may be prescribed.
2. (2) Not less than one-third of the total number of seats reserved under sub-section (1) shall be reserved for women belonging to Scheduled Castes, or as the case may be, the Scheduled Tribes.
3. (3) Not less than one-third (including the number of seats reserved for women belonging to the Scheduled Castes and the Scheduled Tribes) of the total number of seats to be filled by direct election in every Gram Panchayat shall be reserved for women and such seats may be allotted by rotation to different constituencies in a Gram Panchayat in such manner as may be prescribed

1. (1) Every Gram Panchayat shall continue for a term of five years from the date appointed for its first meeting and no longer: Provided that a Gram Panchayat which is functioning immediately before the commencement of this Act shall continue till the expiration of its duration.
2. (2) The election to constitute a Gram Panchayat shall be completed--
   • (a) before the expiration of its duration specified in sub-section (1); and
   • (b) in case of dissolution, before the expiration of a period of six months from the date of dissolution: Provided that where the remainder of the period for which the dissolved Gram Panchayat would have continued is less than six months, it shall not be necessary to hold any election under this clause for constituting the Gram Panchayat for such period.
3. (3) A Gram Panchayat constituted upon the dissolution of a Gram Panchayat before the expiration of its duration, shall continue only for the remainder of the period for which the dissolved Gram Panchayat would have continued under sub-section (1) had it not been so dissolved.

The Pradhan and members of the Gram Panchayat shall be elected by direct election under secret ballot by the members of the Gram Sabha from amongst themselves in such manner as may be prescribed.

1. (1) (a) If the Deputy Commissioner is satisfied that a Gram Panchayat for a village or group of villages immediately after the establishment of such Gram Panchayat cannot be constituted by reason of--
   • (i) any difficulty in holding an election of the members of the Gram Panchayat; or
   • (ii) failure to elect such members at two successive elections held under section 17; or
   • (iii) any other sufficient reason whatsoever; or
   • (b) If at any general election to a Gram Panchayat, no member is elected or less than two-third of the total number of members are elected, the Deputy Commissioner shall, by notification either,--
     • (i) appoint an Administrative Committee consisting of persons qualified to be elected, the number of such persons being equal to the number of members determined under section 17; or
     • (ii) appoint an Administrator.
2. (2) The members of the Administrative Committee or the Administrator shall hold office for such period not exceeding six months as the Deputy Commissioner may specify in the notification under sub-section (1).
3. (3) On the appointment of an Administrative Committee or an Administrator under sub-section (1), the persons, if any, chosen as members of the Gram Panchayat before such appointment shall cease to be members of the Gram Panchayat and all the powers and duties of the Gram Panchayat shall be exercised and performed by such Administrative Committee or Administrator, as the case may be.
4. (4) The Administrative Committee or Administrator shall be deemed to be a duly constituted Gram Panchayat for the purpose of this Act, notwithstanding anything contained in the foregoing provisions: Provided that if at any time after the appointment of the Administrative Committee or the Administrator under sub-section (1), the Deputy Commissioner is satisfied that there is no difficulty in duly constituting the Gram Panchayat by election of members, the Deputy Commissioner, may, notwithstanding that the term of office for which the members of the Administrative Committee or the Administrator had been appointed has not expired, direct by notification that the members of the Administrative Committee or the Administrator, as the case may be, shall cease to hold office with effect from such date as may be specified in such notification.

1. (1) In the event of occurrence of any vacancy by reason of death, resignation, removal or otherwise in the office of Pradhan or of a member of a Gram Panchayat, the vacancy shall be filled by election in the manner prescribed.
2. (2) Every Pradhan and every Member elected to fill a casual vacancy, shall hold office for the remaining term of office of the person in whose place he is so elected: Provided that no election for filling the casual vacancy shall be held if the vacancy is for a period of less than six months.

1. (1) Every Gram Panchayat shall, as soon as may be, elect one of its members to be Up-Pradhan.
2. (2) In the event of occurrence of any vacancy by reason of death, resignation, removal or otherwise in the office of Up-Pradhan, the Gram Panchayat shall elect another member to be the Up-Pradhan: Provided that no election shall be held if the vacancy is for a period of less than six months.

Subject to the general or special order of the Government, the Deputy Commissioner shall reserve--

1. (i) such number of offices of Pradhan and Up-Pradhan of Gram Panchayat in the district for the Scheduled Castes and Scheduled Tribes as nearly as may be, in the same proportion as the total number of offices in the district bears to the population of the Scheduled Castes or of the Scheduled Tribes in the district bears to the total population of that district;
2. (ii) not less than one-third of the total number of offices of Pradhan and Up-Pradhan, as the case may be, of the Gram Panchayat in the district shall be reserved for women: Provided that the offices reserved under this section shall be allotted by rotation to different Gram Panchayats in such manner as may be prescribed.

On the establishment of Gram Panchayat for the first time under this Act, or on its reconstitution or establishment under section 20, a meeting of the Gram Panchayat shall be called immediately by the prescribed officer who shall himself preside over the meeting, but shall have no right to vote, and in such meeting, the Up-Pradhan shall be elected.

1. (1) The term of office of every Pradhan and Up-Pradhan of the Gram Panchayat shall, save as otherwise provided in this Act, cease on the expiry of the term of the Gram Panchayat.
2. (2) Pradhan and Up-Pradhan shall be entitled to such honoraria and other allowances, as may be prescribed.
3. (3) Every member of the Gram Panchayat shall be entitled to receive such honoraria and allowances as may be fixed by the Government from time to time.

1. (1) The Pradhan shall--
   • (a) be responsible for convening the meeting of Gram Sabha and preside over its meeting;
   • (b) be responsible for convening the meeting of Gram Panchayat and shall preside over its meetings;
   • (c) be responsible for the maintenance of the records of the Gram Panchayat;
   • (d) have the general responsibility for the financial and executive administration of the Gram Panchayat;
   • (e) exercise administrative supervision and control over the work of the staff of the Gram Panchayat and the officers and employees whose services may be placed at the disposal of the Gram Panchayat by any other authority;
   • (f) for the transaction of business connected with this Act, or for the purpose of making any order authorised thereby, exercise such powers, perform such functions and discharge such duties as may be exercised, performed or discharged by the Gram Panchayat under this Act or the rules made thereunder: Provided that the Pradhan shall not exercise such powers, perform such functions or discharge such duties as may be required by the rules made under this Act to be exercised, performed or discharged by the Gram Panchayat at a meeting; and
   • (g) exercise such other powers, perform such other functions and discharge such other duties as the Gram Panchayat may, by general or special resolution direct or as the Government may by rules made in this behalf, prescribe.
2. (2) The Up-Pradhan shall--
   • (a) exercise such of the powers, perform such of the functions and discharge such of the duties of Pradhan as the Pradhan may from time to time, subject to rules made in this behalf by the Government, delegate to him by order in writing: Provided that the Pradhan may at any time withdraw all or any of the powers, functions and duties so delegated to the Up-Pradhan;
   • (b) during the absence of the Pradhan, exercise all the powers, perform all the functions and discharge all the duties of the Pradhan;
   • (c) exercise such other powers, perform such other functions and discharge such other duties as the Gram Panchayat may, by general or special resolution, direct or as the Government may, by rules made in this behalf, prescribe.

1. (1) The Pradhan and the Up-Pradhan, as the case may be, may resign his office by writing under his hand addressed to the prescribed authority.
2. (2) Every resignation under sub-section (1) shall take effect on the expiry of fifteen days from the date of its receipt by the prescribed authority, unless within this period of fifteen days he withdraws such resignation by writing under his hand addressed to the prescribed authority.
3. (3) Every Up-Pradhan shall vacate the office if he ceases to be a member of a Gram Panchayat

1. (1) Every Pradhan and every Up-Pradhan shall be deemed to have vacated his office forthwith if a resolution expressing want of confidence in him is passed by a majority of not less than two-third of the members of the Gram Panchayat present and voting, at a meeting specially convened for the purpose. The requisition for such a special meeting shall be signed by not less than half of the total number of members of the Gram Panchayat and shall be delivered to the prescribed authority. The prescribed authority shall within seven days from the date of the receipt of the requisition, convene a special meeting of the Gram Panchayat. The meeting shall be held on a day not later than fifteen days from the date of issue of the notice of the meeting. The meeting shall be presided over by the prescribed authority. In the initial two years of their term as Pradhan and Up-Pradhan of a Gram Panchayat on such motion of no confidence shall be moved against them. If the motion of no confidence is once rejected, no fresh motion of no confidence shall be brought before the Gram Panchayat within a period of one year from the date of such rejection of the motion.
2. (2) Without prejudice to the provisions under this Act, a Pradhan and Up-Pradhan may be removed from office by the Government for misconduct in the discharge of his duties or neglect or, incapacity to perform his duties or for being persistently remiss in the discharge thereof, or guilty of any disgraceful conduct: Provided that, no such Pradhan, or Up-Pradhan be removed from office unless he has been given a reasonable opportunity to defend himself.
3. (3) The Pradhan or Up-Pradhan removed under sub-section (2) shall not be eligible for re-election as Pradhan or Up-Pradhan during the remaining term of office.
4. (4) A Pradhan or Up-Pradhan removed from his office under sub-section (2) shall cease to be a member of the Gram Panchayat.

A member of a Gram Panchayat may resign his membership in writing under his hand addressed to the Pradhan of the Gram Panchayat and his seat shall become vacant on the expiry of fifteen clear days from the date of such resignation unless within the said period of fifteen days, he withdraws such resignation by writing under his hand addressed to the Pradhan.

1. (1) A Gram Panchayat shall meet for the transaction of business at least once in two months at the office of the Gram Panchayat and at such time as the Pradhan may determine.
2. (2) The Pradhan may, whenever he thinks fit, and shall, upon the written request of not less than one-third of the total number of members and on a date within fifteen days from the receipt of such request, call a special meeting.
3. (3) Seven clear days' notice of an ordinary meeting and three clear days notice of a special meeting specifying the place, date and time of such meeting and business to be transacted thereat, shall be given by the Secretary to the members and such officers as the Government may prescribe, and affixed on the notice board of the Gram Panchayat.
4. (4) The officers to whom notice is given under sub-section (3) and other Government officers having jurisdiction over the Gram Panchayat area or any part thereof shall be entitled to attend every meeting of Gram Panchayat and take part in the proceedings but shall not be entitled to vote.
5. (5) If the Pradhan fails to call a special meeting as provided in sub-section (2), the Up-Pradhan or, in his absence, one-third of the total number of members may call such a meeting for a day not more than fifteen days thereafter and require the Secretary to give notice to the members and to take such action as may be necessary to convene the meeting.

1. (1) Minutes shall be kept of the names of the members and of the officers, if any, present, and of the proceedings at each meeting of the Gram Panchayat and if any member present at the meeting so desires, of the names of the member voting respectively for or against any resolution, in a book to be provided for the purpose and after they are read over and agreed to, shall be signed by the Pradhan and Up-Pradhan or person presiding at such meeting, and shall at all reasonable times be open to inspection by any member of the Gram Panchayat. Any person may inspect the copy of minutes of the meeting. The minutes books shall always be kept in the office of the Gram Panchayat and shall be in the custody of the Secretary of the Gram Panchayat.
2. (2) A copy of every resolution passed by the Gram Panchayat shall within ten days from the date of meeting, be forwarded by the Secretary to the Chief Executive Officer

1. (1) The quorum for a meeting of the Gram Panchayat shall be onehalf of the total number of members. If, at the time appointed for the meeting, a quorum is not present, the presiding authority shall wait for thirty minutes, and if within such period there is no quorum, the presiding authority shall adjourn the meeting to such time on the following day or such future day as he may fix. He shall, similarly, after waiting for thirty minutes adjourn the meeting if, at any time, after it has begun, attention is drawn to the want of a quorum. A notice of the meeting so fixed shall be pasted in the office of the Gram Panchayat. The business which could not be considered at the meeting so postponed for want of quorum, shall be brought before and disposed of at the meeting so fixed or at any subsequent adjourned meeting at which there is a quorum.
2. (2) Save as otherwise provided by or under this Act, at every meeting of Gram Panchayat, the Pradhan or in his absence the Up-Pradhan shall preside, and in the absence of both, the members present shall elect one from amongst themselves to preside for the occasion.
3. (3) All questions shall, unless otherwise specifically provided, be decided by a majority of votes of the members present and voting. The Pradhan or Up-Pradhan or person presiding, as the case may be, unless he refrains from voting shall give his vote before declaring the number of votes for and against a question and in the case of equality of votes, he may give his casting vote.
4. (4) No member of a Gram Panchayat shall vote on, or take part in the discussion of, any question coming up for consideration at a meeting of a Gram Panchayat, if the question is one in which, apart from its general application to the public, he has any pecuniary interest, and if the person presiding has such an interest, he shall not preside over the meeting when such question comes up for consideration.
5. (5) If the person presiding is believed by any member present at the meeting to have any such pecuniary interest in any matter under discussion, and if a motion to that effect be carried, he shall not preside at the meeting during such discussion or vote on or take part in it. Any member of the Gram Panchayat may be chosen to preside at the meeting during the continuance of such discussion.

Subject to such conditions as may be specified by the Government from time to time, the Gram Panchayat shall perform the functions specified below:--

1. (1) General Functions:--
   • (a) preparation of annual plans for the development of the Panchayat area;
   • (b) preparation of annual budget;
   • (c) power for mobilising reliefs in natural calamities;
   • (d) removal of encroachments on public properties;
   • (e) organising voluntary labour and contribution for community works; and
   • (f) maintenance of essential statistics of village(s).
2. (2) Agriculture, including Agriculture Extension:--
   • (a) promotion and development of agriculture and horticulture;
   • (b) development of waste lands;
   • (c) development and maintenance of grazing lands and preventing their unauthorised alienation;
   • (d) promote land improvement and soil conservation measures; and
   • (e) promote measures for implementation of land reforms and land consolidation.
3. (3) Animal husbandry, Dairying and Poultry:--
   • (a) improvement of breed of cattle, poultry and other live-stock;
   • (b) promotion of dairy farming, poultry and piggery; and
   • (c) grassland development.
4. (4) Fisheries:-- development of fisheries in the village(s)
5. (5) Social and Farm Forestry, Minor Forest produce Fuel and Fodder:--
   • (a) planting and preservation of trees on the sides of roads and other public lands under its control;
   • (b) fuel plantations and fodder development;
   • (c) promotion of farm forestry; and
   • (d) development of social forestry.
6. (6) Khadi, Village and Cottage Industries:--
   • (a) promotion of rural and cottage industries;
   • (b) organisation of awareness camps, seminars and training programmes, agricultural and industrial exhibitions for the benefit of the rural areas; and
   • (c) identification of traditional skills in the area to develop small scale industries and popularising food processing units.
7. (7) Rural Housing:--
   • (a) implementation of house building programme; and
   • (b) maintenance of records relating to the houses, sites and other private and public properties.
8. (8) Drinking water:--
   • (a) construction, repair and maintenance of drinking water wells, tanks and ponds;
   • (b) prevention and control of water pollution; and
   • (c) maintenance of rural water supply schemes.
9. (9) Roads, buildings, culverts, bridges, ferries, waterways and other means of communication:--
   • (a) construction and maintenance of village roads, drains and culverts;
   • (b) maintenance of buildings under its control or transferred to it by the Government or any public authority; and
   • (c) maintenance of boats, ferries and waterways.
10. (10) Non-Conventional Energy Source:--
    • (a) promotion and development of non-conventional, energy schemes;
    • (b) maintenance of community, non-conventional, energy devices, including bio-gas plants; and
    • (c) propagation of improved chulhas and other efficient energy devices.
11. (11) Poverty Alleviation Programme:--
    • (a) promotion of public awareness and participation in poverty alleviation programmes for fuller employment and creation of productive assets;
    • (b) selection of beneficiaries under various programmes through Gram Sabha; and
    • (c) participation in effective implementation and monitoring.
12. (12) Education including primary schools and secondary schools:--
    • (a) promotion of public awareness and participation in primary and secondary education with special emphasis on technical training and vocational education; and
    • (b) ensuring full enrolment and attendance in primary and secondary schools and its management.
13. (13) Adult and non-formal Education:-- promotion of Adult literacy.
14. (14) Libraries:-- village libraries and reading rooms.
15. (15) Cultural activities:-- promotion of social and cultural activities.
16. (16) Markets and fairs:-- regulation of fairs (including cattle fairs) and festivals.
17. (17) Rural sanitation:--
    • (a) maintenance of general sanitation;
    • (b) cleaning of public roads, drains, tanks, wells and other public places;
    • (c) maintenance and regulation of burning and burial grounds;
    • (d) construction and maintenance of public latrines; and
    • (e) management and control of washing and bathing ghats.
18. (18) Public health and family welfare:--
    • (a) implementation of family welfare programmes;
    • (b) prevention and remedial measures against epidemics;
    • (c) regulation of sale of meat, fish and other perishable food articles;
    • (d) participation in programmes of human and animal vaccination;
    • (e) regulation of eating and entertainment establishments;
    • (f) destruction of stray dogs;
    • (g) regulation of curing, tanning and dyeing of skins and hides; and
    • (h) regulation of offensive and dangerous trades.
19. (19) Woman and child development:--
    • (a) participation in the implementation of woman and child welfare programmes; and
    • (b) promotion of school health and nutrition programmes.
20. (20) Social welfare including welfare of the handicapped and mentally retarded:--
    • (a) participation in the implementation of the social programmes, including welfare of the handicapped, mentally retarded and destitute; and
    • (b) monitoring of the old-age and widows pension schemes;
21. (21) Welfare of the weaker section and in particular the Scheduled Castes and Scheduled Tribes:--
    • (a) promotion of public awareness with regard to welfare of Scheduled Castes, Scheduled Tribes and other Weaker Sections; and
    • (b) participation in the implementation of the specific programmes for the welfare of the weaker sections.
22. (22) Public distribution system:--
    • (a) promotion of the public awareness with regard to the distribution of essential commodities; and
    • (b) monitoring the public distribution system.
23. (23) Maintenance of community assets:--
    • (a) maintenance of community assets; and
    • (b) preservation and maintenance of other community assets.
24. (24) Construction and maintenance of Dharmashalas, Chatras and similar institutions.
25. (25) Construction and maintenance of cattle sheds, pounds and cart stands.
26. (26) Construction and maintenance of slaughter houses.
27. (27) Maintenance of public parks, playgrounds.
28. (28) Regulation of manure pits in public places.
29. (29) Establishment and control of shandies.
30. (30) Irrigation, water management and watershed development:--
    • (a) promote measures for construction and maintenance of minor irrigation works and watershed development programmes;
    • (b) develop ground water resources;
    • (c) providing for timely and equitable distribution of irrigation water.
31. (31) Rural electrification including distribution of electricity:--
    • (a) promote extension of electricity to unelectrified areas;
    • (b) help in prevention of illegal tapping of electricity; and
    • (c) help in the recovery and collection of electricity due.
32. (32) Such other functions as may be entrusted.

The Government may, by notification and subject to such conditions as may be specified therein--

1. (a) transfer to any Gram Panchayat the management and maintenance of a forest situated in the panchayat area;
2. (b) make over to the Gram Panchayat the management of waste lands, pasture lands or vacant lands belonging to the Government situated within the panchayat area;
3. (c) entrust the Gram Panchayat with the collection of land revenue on behalf of the Government and the maintenance of such records as are connected therewith; and
4. (d) entrust such other functions as may be prescribed: Provided that no entrustment under clause (c) shall be made without the concurrence of the Gram Panchayat concerned: Provided further that when any transfer of the management and maintenance of a forest is made under clause (a) the Government shall direct that any amount required for such management and maintenance or an adequate portion of the income from such forest be placed at the disposal of the Gram Panchayat.

A Gram Panchayat shall have powers to do all acts necessary for or incidental to the carrying out the functions entrusted assigned or delegated to it and, in particular, and without prejudice to the foregoing powers, to exercise all powers specified under this Act.

1. (1) Every Gram Panchayat shall constitute the following committees by election--
   • (i) Production Committee for performing functions relating to agricultural productions, animal husbandry and rural industries and poverty alleviation programmes;
   • (ii) Social Justice Committee for performing functions relating to--
   • (a) promotion of education, economic, social, cultural and other interests of the Scheduled Castes and Scheduled Tribes and Backward Classes;
   • (b) protection of such castes and classes from social injustice and any form of exploitation; and
   • (c) welfare of women and children.
     • (iii) Amenities Committee to perform functions in respect of education, public health, public works and other functions of the Gram Panchayat.
2. (2) (a) Each Committee shall consist of not less than three and not more than five members including the Pradhan and Up-Pradhan as the case may be. The Pradhan shall be the ex officio member and Chairman of Production Committee and Amenities Committee. The Pradhan shall be the ex officio member and Chairman of the Social Justice Committee: Provided that the Social Justice Committee shall consist of at least one member who is a woman and one member belonging to the Scheduled Castes or Scheduled Tribes.
   • (b) Each Committee shall be competent to co-opt in such manner as may be prescribed, members of farmers' club, mahila mandals, yuvak mandals and other similar bodies recognised by the Government. A representative of Co-operative societies in the panchayat areas shall be co-opted to the Production Committee. The rights and liabilities of the co-opted members shall be such, as may be prescribed.
3. (3) The Standing Committee shall perform the functions referred to above, to the extent the powers are delegated to them by the Gram Panchayat

1. (1) For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of the Gram Panchayat and there shall be placed to the credit thereof--
   • (a) contributions and grants, if any, made by the Central or State Government;
   • (b) contributions and grants, if any, made by the Zilla Parishad or any other local authority;
   • (c) loans, if any, granted by the Central or the State Government;
   • (d) all receipts on accounts of taxes, rates and fees levied by it; and
   • (e) all other sums received by or on behalf of other Gram Panchayat.
2. (2) Every Gram Panchayat shall set apart and apply annually such sum as may be required to meet--
   • (a) The cost of its own administration including the payment of salary, allowances, provident fund and gratuity to the officers and employees and to the Secretary: Provided that the total expenditure on establishment shall not exceed one-third of the total expenditure, of the Gram Panchayat in any year.
   • (b) Every Gram Panchayat shall have the power to spend such sums as it thinks fit for carrying out the purpose of this Act;
   • (c) The Gram Panchayat Fund shall be vested in the Gram Panchayat and the balance to the credit of the Fund shall be kept in such custody as may be prescribed.

1. (1) Subject to such rules as may be made in this behalf, a Gram Panchayat shall impose yearly tax on lands and buildings within the local limits of the jurisdiction of the Gram Panchayat.
2. (2) Subject to such maximum rates as the Government may prescribe, a Gram Panchayat may levy the following fees and rates, namely:--
   • (a) a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the Government by notification;
   • (b) a lighting rate, where arrangement for lighting of public streets and places is made by the Gram Panchayat within its jurisdiction; and
   • (c) a conservancy rate, where arrangement for clearing private latrines, urinals and cesspools is made by the Gram Panchayat within its jurisdiction.

Subject to the provisions of this section, every Gram Panchayat shall, after a re-appropriation made by law in this behalf, be entitled to receive grants-in-aid from the Consolidated Fund of the State as recommended by the State Finance Commission, constituted under section 97 of this Act.

1. (1) Every Gram Panchayat shall, at such time and in such manner as may be prescribed, prepare during each year a budget of its estimated receipts and disbursements for the following year and shall submit the budget to the Zilla Parishad having jurisdiction over the area of the Gram Panchayat.
2. (2) The Zilla Parishad may, within such time as may be prescribed, either approve the budget or return it to the Gram Panchayat for such modifications as it may direct. On such modifications being made the budget shall be resubmitted within such time as may be prescribed for approval of the Zilla Parishad.
3. (3) No expenditure shall be incurred unless the budget is approved by the Zilla Parishad. If the Zilla Parishad does not convey its approval within the time prescribed for the purpose, the budget will be deemed to have been approved by the Zilla Parishad

Accounts of the income and expenditure of every Gram Panchayat shall be kept in such form and manner as may be prescribed.

1. (1) The accounts of a Gram Panchayat shall be audited by the Director, Local Fund Audit and Accounts of the Government of Manipur in such manner as may be prescribed and a copy of the audit report shall be forwarded to the Gram Panchayat within one month of the completion of the audit.
2. (2) On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit report and send to the Zilla Parishad within three months an intimation of its having done so, or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish

1. (1) There shall be a Secretary for every Gram Panchayat who shall be appointed in such manner as may be prescribed and shall draw his salary and allowances from the Gram Panchayat Fund.
2. (2) The Secretary shall be in charge of the office of the Gram Panchayat and shall perform all the duties and exercise all the powers imposed or conferred upon him by or under this Act or any rules or bye-law made thereunder.
3. (3) The Government shall make rules relating to the method of recruitment and the terms and conditions of service including the pay and allowances, superannuation, provident fund and gratuity of the Secretary.
4. (4) Subject to rules as may be prescribed by Government regarding discipline and control, the Secretary shall act in all matters under the control of Gram Panchayat.

1. (1) The Government may, by order, specify the staffing pattern, the scales of pay and mode of recruitment of staff of Gram Panchayats.
2. (2) The Gram Panchayat shall, subject to sub-section (1), determine and submit for approval of the Chief Executive Officer a category of employees specifying the designation and grades and the salaries and allowances payable to its officers other than the Secretary required for carrying out the duties imposed upon the Gram Panchayat by or under this Act.

Subject to the provisions of sections 45 and 46 the Gram Panchayat may, with the prior approval of the Chief Executive Officer appoint other employees of the Gram Panchayat and pay their salaries from the Gram Panchayat fund: Provided that in making appointments, posts for the Scheduled Castes, the Scheduled Tribes and other socially and educationally backward classes of citizens shall be reserved in the same manner and to the same extent as is applicable for the recruitment to posts in the State Civil Services.