THE HARYANA PANCHAYATI RAJ FINANCE, BUDGET, ACCOUNTS, AUDIT, TAXATION AND WORKS RULES, 1996 [AMENDED UPTO 2023]

PREAMBLE

In exercise of the powers conferred by sub- sections (1) and (2) of section 209 of the Haryana Panchayati Raj Act, 1994 (Haryana Act 11 of 1994), and with reference to Haryana Government, Development and Panchayats Department, notification No. G.S.R. 44/HA/11/1994/S. 209/96, dated the 25th June, 1996, and all other powers enabling him in this behalf, the Governor of Haryana hereby makes the following rules, namely:-

PART I

CHAPTER I : PRELIMINARY

Rule 1. Short title.--

These rules may be called the Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996.

Rule 2. Definitions.--

In these rules, unless the context otherwise requires, -

(i)       "Accountant General" means the Accountant General, Haryana;

(ii)     "Act" means the Haryana Panchayati Raj Act, 1994;

(iii)    "administrative approval" means a pronouncement that a projected work is suitable and desirable;

(iv)    "appropriation" means the assignment to meet specified expenditure of funds at the disposal of the assigning authority;

(v)     "assessee" means the person who is liable to pay any tax, cess or fees levied by the Gram Panchayat Samiti or Zila Parishad, as the case may be;

(vi)    "assessing authority" means the Gram Panchayat, the Executive Officer of the Panchayat Samiti or Chief Executive Officer of Zila Parishad, as the case may be;

(vii)   "book transfer" denotes the process whereby financial transactions, which do not involve the giving or receiving of cash or of stock materials, are brought to account. Such transactions usually represent liabilities and assets brought to account either by way of settlement or otherwise but they may also represent corrections and amendments made in cash, stock or book transfer, transactions previously taken to account;

(viii) "'cash" includes legal tender, coin, currency and banknotes, cheques payable on demand, Reserve Bank Government drafts; demand drafts and also revenue stamps but does not include Government securities, deposit receipt of banks, debentures and bonds accepted as security deposit;

(ix)    "Chief Engineer" means Chief Engineer, Panchayati Raj Public works, appointed by the Government;

(x)     "contractor" means a person, syndicate or firm borne on the approved list of contractors of Panchayati Raj Public Works Organisations;

(xi)    "day" means a calendar day beginning and ending at midnight;

[(xi-a) "Departmental execution of work" means the department concerned shall employ the labour required like masons, carpenters, plumbers, mazdoors, bhistis etc. whose attendance shall be recorded daily in the muster rolls. The materials for construction and plant and equipment (except for the personal tools of skilled labour) shall be supplied by the department. The labour shall be paid weekly, fortnightly or monthly as decided.][1]

(xii)   "Drawing and Disbursing Officer" means the Sarpanch for Gram Panchayat, Executive Officer for the Panchayat Samiti and the Chief Executive Officer for the Zila Parishad or any other officer who may be empowered to draw and disburse money from the fund of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;

(xiii) ' 'dues" means any amount recoverable under this Act including penalty and fines except in criminal cases;

(xiv)     "Executive Engineer" means the Executive Engineer of the Panchayati Raj . Public Works Wing, as appointed by the Government;

(xv) ?"Executive Engineer Electrical" means Executive Engineer of the Panchayati Raj Electrical Works Wing, appointed by the Government;

(xvi)     "fees" means the fees payable under the Act;

(xvii)    "Form" means a form appended to these rules;

(xviii)   "house" includes court-yard whether walled or not;

(xix)     "Junior Engineer" means an officer of Panchayati Raj Works at any level and includes any officer appointed as such by the Gram Panchayat, Panchayat Samiti or Zila Parishad concerned;

(xx) ?"Junior Engineer Electrical" means an officer incharge of Panchayati Raj Electrical works at any level and includes any officer appointed as such by the Gram Panchayat, Panchayat Samiti or Zila Parishad concerned ;

(xxi)     "minor work" means a work estimated to cost more than five thousand rupees but not more than ten thousand rupees;

(xxii)    "motion" means a proposal made by a Pinch, Sarpanch or member for the consideration of Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and includes a resolution and amendment to a motion;

(xxiii)   ' 'non-recurring expenditure" means expenditure sanctioned as a lump sum charge whether the money be paid as a lump sum or by installments;

(xxiv)   "original works" include all new constructions whether entirely new works or additions and alterations to existing works;

(xxv)    "person" includes any company or association or body of individuals whether incorporated or not;

(xxvi)   ' 'petty works" means a work estimated to cost not more than five thousand rupees;

(xxvii) "property" means lands, and movable and immovable property belonging to, vested in, or under the management of a Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;

(xxviii)                "quotations" means an offer by a contractor for undertaking any minor work or part of a minor work;

(xxix)   ' 're-appropriation" means the transfer of fund from one unit of appropriation to another such unit;

(xxx)    ' 'Registrar and Sub Registrar" means the officer appointed with that designation under the Indian Registration Act, 1908;

(xxxi)   '(xxxi) ' 'repair works" include all repairs to newly purchased or previously abandoned works which are necessary to bring these into use;

(xxxii) "Schedule" means a schedule appended to these rules;

(xxxiii)                "section", means the section of the Act;

(xxxiv)                "[Sub Divisional Engineer][2]" means an officer incharge of the Panchayati Raj Public Works Sub-Division of the Panchayati Raj Punjab Works Circle and includes any officer appointed as such by the concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;

(xxxv)                 "[Sub Divisional Engineer][3] Electrical" means an officer incharge of the Panchayati Raj Electrical Works Sub Division of the Panchayati Raj Electrical Division and includes any officer appointed as such by the concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;

(xxxvi)                "suit" means a suit by or against or affecting a Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, or an officer of Gram Panchayat, Panchayat Samiti or Zila Parishad, in his official capacity or which is brought or defended by such officer at the expenses of Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and includes an appeal, an application for revision or review or execution of decree and any civil judicial proceeding in which the Gram Panchayat, Panchayat Samiti or Zila Parishad or an officer in his official capacity is a party or has any interest;

(xxxvii)               "Superintending Engineer" means Superintending Engineer incharge of the Panchayati Raj Public Works Circle as appointed by the Government;

(xxxviii)              "Tax Collector" means the person duly authorized to realize any tax, cess or fee on behalf of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, or the person employed in the Gram Panchayat, Panchayat, Samiti or Zila Parishad with that designation;

(xxxix)                "technical sanction" means the sanction of the detailed plans and estimates of projected work;

[(xl)  "tender" means an offer by a contractor for undertaking any development work or part of a development work awarded through electronic mode only;.][4]

(xli)   "treasury" includes sub-treasury also;

(xlii) "Year" means the financial year beginning on the 1st of April and ending on the 31st of March following;

(xliii)    words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act 

CHAPTER II : BUDGET

Rule 3. Appropriation.

An appropriation is intended to cover all the charges including the liabilities of the past years to be paid during a financial year or to be adjusted in the accounts of that year. It is operative until the close of that year. Any unspent balance will not be available for utilization after the close of the year.

Rule 4. Form of budget.

The budget estimates of the Gram Panchayat and Panchayat Samiti shall be drawn up by Gram Sachem and Executive Officer respectively and that of the Zila Parishad by the Accounts Officer of the Zila Parishad in Form 1. All the receipts and expenditure shall be classified under the main heads of accounts as shown therein. Heads of Account not provided for but considered absolutely necessary in classifying the various items under receipts and expenditure can be opened with the prior concurrence of the Government.

Rule 5. Budget of Panchayat, Panchayat Samiti and Zila Parishad.

Gram Sachem, Executive Officer and Accounts Officer, while drawing up the budget shall keep in view the following principles :-

(a)      The estimates of the receipt shall be as accurate and realistic as possible and shall show the amounts which are expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from the Government by way of grants-in-aid for Community Development Programmed, and liabilities and schemes, if any, transferred by other departments of the Government to the Gram Panchayat, Panchayat Samiti or Zila Parishad respectively. This shall also include the amount expected to be realized by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from local rates, taxes, fees or other sources. The arrears, if any, standing over from the past years for collection, shall only be included in the estimates to the extent these are expected to be actually realized. The people contribution (in cash only) if expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the execution of the Community Development Schemes or other department's schemes or its own schemes, should also be taken into account and provided for under proper head of account. The expected amounts of grant-in-aid for Community Development Programmed and schemes of other departments of the Government shall, however, be intimated to the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, by the Government;

(b)      the amounts of loan, if any, expected to be received from the Government, Local Authorities or Commercial Scheduled Bank and the recovery of loan already advanced by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and interest thereon which is expected to be actually realized during the year, shall also be provided for in the budget estimates;

(c)      in the case of fluctuating revenue receipts the actual of the past three years and the revised estimates of the current year ordinarily afford the best guide in drawing up the estimates. Any general tendency either to stability, or increase or decrease which might also have influenced the figures of the past years and the new sums of revenue of which no account has been taken in the previous year, shall also be kept in view for arriving at an accurate estimate of the receipt. No income from any tax shall be shown on the receipt side unless the imposition of tax is actually approved by the competent authority;

(d)      provision for anticipated refunds shall also be made in the estimates under the head' 'Deduct Refund" by means of a deduct entry from the total estimated receipts;

(e)      for the estimates of expenditure of the next year, the current year's estimates shall not be accepted blindly as the only basis. The need for every item shall be scrutinized vigorously before it is included in the estimates and only so much amount shall be provided for as is expected to be actually spent during the year;

(f)       the Gram Panchayat, Panchayat Samiti and Zola Parishad shall provide the entire amount of grant-in-aid expected to be received by it from the Government for the execution of various schemes as their main item of expenditure;

(g)      all other items of expenditure which the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, has to incur out of its own resources under each of various heads of accounts shall also be estimated and provided for under proper heads of accounts on the expenditure side;

(h)     adequate provisions shall also be made for the due discharge of all liabilities to be liquidated in the financial year particularly in respect of the following items:-

(i)       repayment of loans and interest thereon due to Government;

(ii)      the supplies and services including the pay and allowances of its staff and its members;

(iii)     audit fee payable to the Director, local Audit;

(iv)    contribution, if any, payable to Government on account of the cost of Government employees working in Gram Panchayat, Panchayat Samiti or Zila Parishad, as" the case may be;

(v)      contribution payable towards Contributory Provident Fund of the employees;

(i)       adequate provision shall be made for the maintenance of minimum actual cash balance of the Gram fund, Samiti fund or Zila Parishad fund, as the case may be, excluding investment, the unspent balance of loans and grants of all kinds and receipts from the sale of land and buildings of, at any time, amounting to ten per cent of the income of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the previous financial year, excluding sales or maturity of investment and the amount of suspense accounts;

(j)       while framing estimates for new expenditure, attention shall be paid to the necessity of raising new resources to meet the additional demand and the proposals for the necessary measures, viz. fresh taxation, increase in existing level of taxation, economic etc., shall be simultaneously drawn up and considered. Along with the budget, complete accounts of the receipts and expenditure for year preceding the one during which the estimates are drawn up shall also be furnished by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case maybe. Any variation in the figures of the previous year and the ensuing year shall also be explained;

(k)      budget estimates should also be supported with a statement showing the pay (including the increments) of staff on time scale of pay. the details of contingent and other charges shall be shown in a separate statement.

Rule 6. Approval of Budget.

(1)     budget estimates so prepared by the Gram Panchayat shall be considered by the Gram Sabha at its sawani meeting and thereafter shall be [approved][5] by the Gram Panchayat with or without modification.

(2)     Budget estimates of Panchayat Samiti framed by the Finance, Audit and Planning Committee under section 84(2) shall be considered and approved by the Panchayat Samiti with or without modification, under section 102(2) and thereafter shall be submitted to Zila Parishad for approval.

(3)     The Zila Parishad shall nimbi its annual budget estimates to the Government for approval as laid down in section 152.

Rule 7. Re-appropriation.

The amount provided under any head in the approved budget of the Gram Panchayat, Panchayat Samiti or the Zila Parishad, as the case may be, may be transferred or re-appropriated to any other head with the prior approval of the authority who approved the original budget:

Provided that -

(a)      no re-appropriation shall be made from one section of account to another;

(b)      due provision is ensured under each head for schemes, institution services or liabilities which it is obligatory for the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, to execute, maintain or pay for in accordance with the Act or rules made there under or the conditions of any grant made by the Government; and '

(c)      funds shall not be diverted from any scheme specially indicated by the Government in this behalf, nor shall the pattern of such schemes be altered without the prior approval of the Government:

Rule 8. Revised or supplementary budget.

If in the course of the year, Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, has reason to believe that budget under any head is likely to exceed and excess amount cannot be met by expropriation, supplementary or revised budget may be prepared and got sanctioned in the same manner in which the original budget was passed, but care shall be taken to revise the budget not before the lapse of six months. Such revision shall, as far as possible, be restricted to once a year.

Rule 9. Time Schedule of budget.

Subject to such general or specific instructions as may be issued by the Government, from time to time in this behalf, the following shall be the dates for the submission and approval of budget/reports showing the amount received including pending balance and the amount actually spent during particular duration of time as required under the Act:-

Rule 10. Inspection of budget and accounts. [6].--

The budget and accounts, referred to in section 103, may be inspected at reasonable times, on payment of fee of rupees five on each occasion.

CHAPTER III : STRUCTURE OF ACCOUNTS

Rule 11. Gram Fund.

(1)     The Gram Fund shall be operated upon by the Sarpanch and in his absence by [-][7]any other panch specifically authorized by the Gram Panchayat for this purpose. No amount of the Gram Fund shall be withdrawn from the Bank or the Post Office by the Sarpanch [-][8] or any panch, as the case may be, without the express permission of the Gram Panchayat accorded in a resolution passed for the purpose:

Provided that in case of emergency, the Sarpanch may spend up to [Rs. 1000][9] from the cash in hand or by withdrawing the required amount from Post Office or Bank even without a resolution by the Gram Panchayat. Once such an expenditure has been incurred no further withdrawal or expenditure shall be allowed till the said expenditure is got approved from the Gram Panchayat.

(2)     Entries in the cash book shall be made simultaneously with each item of income and expenditure and for each item of income a separate receipt in [Form IV of the Haryana Panchayati Raj Rules, 1995][10] shall be issued. For each item of expenditure, a receipt shall be obtained and maintained in the appropriate register or file.

(3)     All moneys received on behalf of the Gram Panchayat shall be deposited in the Post Office or a bank approved by Government:

Provided that a sum not exceeding Rs. [5,000][11] may be kept in the custody of the Sarpanch as cash in hand:

[Provided further that the sarpanch shall be liable to pay interest at the rate of 21 per centum per year on the sum kept by him as cash in hand beyond the prescribed limit][12]

Rule 12. Minimum balance.

Except with the previous sanction of the Government, the actual cash balance of the Gram Fund, excluding investments, the unspent balance of loans and grants of all kinds and receipts from the sale of land and building, shall not be permitted at any time to fall below an amount equal to ten percent of the Gram Panchayat income of the previous year excluding sales or maturity of investment and the amount in suspense accounts :

Provided that the actual cost price of such Post Office Cash Certificates held by the Panchayat and such sums placed by the Panchayat in fixed deposits with any bank as or not earmarked for specific purposes, may be reckoned as forming part of the actual cash balance.

Rule 13. Withdrawal for construction.

No amount shall be withdrawn from the Gram Fund for carrying out any construction/repair or other similar activities, till the estimate of such activity has been passed by competent authority.

Rule 14. Valid charge.

(1)     The expenditure incurred by a Gram Panchayat on the performance of the duties and functions under the Act shall be a valid charge on the Gram Fund. For the purpose of this rule, expenditure on the following items shall be deemed to be a valid charge on the Gram Fund:

(a)      purchase of portraits of high personages up to [Rs. 500][13] per annum;

(b)      purchase and hoisting of National Flag up to [Rs. 500][14] per annum;

(c)      distribution of sweets to children on National festivals and at the time of the visits of high dignitaries to the Sabha area up to Rs. [500][15] at a time but not more than thrice a year;

(d)      publicity of Panchayat activities up to [Rs. 500][15] per annum;

(e)      making contribution for holding seminars of panches up to [Rs. 500]7 per annum;

(f)       expenditure up to Rs. [3000][17] per annum for entertainment of Ministers, Commissioner, Secretaries to the Government, Head of the Department and other Class I Officers visiting the Gram Panchayat.

(2)     The District Development and Panchayat Officer shall be the prescribed authority for purpose of section 44.

(B. PANCHAYAT SAMITI AND ZILA PARISHAD)

Rule 15. Responsibility for maintenance.

(1)     It will be the responsibility of the Executive Officer or Chief Executive Officer to ensure that all persons who receive or pay money on behalf of the Panchayat Samiti or Zila Parishad, as the case may be, maintain and render proper accounts thereafter in such manner that information in regard to all receipts and expenditure could be deduced there from as required by Government from time to time. All accounts shall be kept so clean, the details so fully recorded and the initial record of payment made so clear, explicit and self contained as may produce a convincing and satisfactory evidence of the facts in a Court of Law.

(2)     The Executive Officer, Chief Executive Officer shall render to the Panchayat Samiti or Zila Parishad, as the case may be, and the Government accurately and promptly such accounts and returns exhibiting the position of those transactions as may be required of him from time to time.

(3)     All moneys received and expended on behalf of Panchayat Samiti or Zila Parishad will be credited into and withdrawn from the Panchayat Samiti Fund or Zila Parishad Fund, as the case may be.

(4)     No erasure shall be made in any account book, register, Form, voucher and, if any, correction has to be made, it shall be made neatly in red ink, by crossing a horizontal line over the incorrect entry and attested by the Drawing and Disbursing Officer or the Officer Incharge of the institution concerned.

Rule 16. Cash Book.

(1)     All money received or spent by or on behalf of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall without any reservation be brought to account in the Cash Book to be maintained in [Form I of the Haryana Panchayati Raj Rules, 1995 and attested by the Gram Sachem in case of Gram Panchayat and in Form II and attested by the Executive Officer or Chief Executive Officer, as the case may be, in case of the Panchayat Samiti and Zila Parishad][18] Sufficient details should be given in the column, particulars to admit the main points of each transaction being readily ascertained without reference to the detailed voucher or challan.

(2)     At the close of the day while signing the Cash Book, the Gram Sachem, Executive Officer or the Chief Executive Officer, as the case may be, should see that the receipts collected-during the day are credited into the bank or treasury on the same day or on the morning of the following working day with a challan in Form III. When the money is paid into the bank or treasury, the Gram Sachem, Executive Officer, or Chief Executive Officer, as the case may be, making such payment, shall compare the Treasury Officer's receipt on the challan with the entry made in the cash book before attesting it.

(3)     The amount remitted into the bank or treasury in cash should be entered on the payment side of the cash book in the 'cash' column and on the receipt side in the 'treasury' column.

(4)     When money is received into the fund, by book transfer credit, its receipt shall be entered in the cash book by indicating ' 'By transfer- credit" in particular columns and showing the amount under' 'treasury" column of the cash book. All the. dues of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, tendered by third party will be dealt with similarly into the Bank or treasury direct.

(5)     Where a cheque is drawn by the Executive Officer, Chief Executive Officer, in favor of self in order to replenish the cash chest or for payment to third party direct, its amount should, at once, be entered as receipt or payment, as the case may be, irrespective of the date of its encashment.

(6)     The cash book shall on each day be closed, balanced, checked and signed by the Executive Officer or Chief Executive Officer, as the case may be, in token of check.

(7)     (a) If the cheque is cancelled before the cash transactions of the day in which it was issued, have been totaled, entry in the cash book shall be struck out in red ink under the metals of the Executive Officer or Chief Executive Officer, as the case may be, with a note that the cheque has been cancelled.

(b) If, however, the cash book has been totaled and the correction is required to be made at any time within the same year in which the cheque was issued, it should be posted on the payment side of the cash book in the 'Treasury' column as a minus entry under the head of 'Expenditure' to which it was originally charged.

(c) If the correction is required to be made in the year subsequent to that in which the cheque was issued, the amount of the cancelled cheque should be credited in the cash book in the 'Treasury' column as 'Refund of Expenditure of previous year'.

(8)     (1) At the end of each month Sarpanch, Executive Officer or Chief Executive Officer, as the case may be, shall -

(a)      verify the cash balance in the chest with the cash column on receipt side of the cash book and give a certificate as under :-

"Certified that cash balance in the chest has been checked and was found to be Rs._____________which tallied with the balance shown in the cash column of the cash book";

(b)      also compare every item of receipt and expenditure as shown in the Treasury Pass Book with the relevant entries of the corresponding month in the cash book.

The difference, if any, shall be explained and accounted for in a foot note in the cash . book in the manner indicated below:-

Balance as per Treasury Column of the Cash Book Rs.______________

(i)       Add amount of cheques (detailed below) issued but not encashed Rs._____________

(1)

(2)

Total Rs._____________

(ii)      minus amounts of cheques (detailed below) given to treasury for collection, credit of which is still awaited Rs.______________

(iii)     balance as per Pass Book Rs._________

Note:- (I) A surprise check shall also be made by the Executive Officer/Chief Executive Officer, as the case may be, once or twice a month in order to ensure that cash in hand tallies with the cash book. As and when a check is made a certificate of count shall be recorded in the cash book.

(II) If on comparison of the cash book with Treasury Pass Book, any cheque appears to be unduly long outstanding, enquiries shall be made regarding it and if it cannot be traced it shall be stopped by order of the drawing officer.

Rule 17. Accounts ledger.

The amounts credited into and withdrawn from the Gram Panchayat, Panchayat Samiti and Zila Parishad fund shall be properly accounted for [in cash book in Form IIIA][19]

Rule 18. Register of temporary advance.

Whenever any advance is required to be given to any [officer/official][20] of the Panchayat Samiti or Zila Parishad for carrying out the purposes of the Panchayat Samiti or Zila Parishad, as the case may be, a record of such advances shall be kept in the register of temporary advances in Form IV.

Rule 19. General ledger.

(1)     The General ledger will be in Form V. It will consist of the following parts -

Part -I Accounts of the Community Development (Sub-Head wise)

Part - II     (a) Accounts of other departments of Government -

(b) Accounts of Panchayat Samiti/Zila Parishad out of its own resources.

The purpose of this ledger shall be to watch the income and expenditure under each head of account and also the expenditure under each, scheme. Part 1 shall comprise abstracts of income and expenditure of Community Development Programmed under each head i.e. B. Agriculture, C. Animal Husbandry etc. etc., followed by expenditure on each scheme under that head.

Part II (a) shall contain abstracts of income and expenditure of each department making the grants to the Panchayat Samiti or Zila Parishad, as the case may be, followed by expenditure incurred on each scheme executed on behalf of the respective departments.

Part II (b) of the ledger shall comprise abstracts of income and expenditure under each section of accounts, viz. "I General Accounts," "II Loans and Advances", "III Deposits" and "IV Suspense Account" out of the resources of Panchayat Samiti or Zila Parishad, as the case may be. The abstract of Section I "General Account" shall be followed by the individual schemes implemented out of Panchayat Samiti or Zila Parishad's own income, as the case may be.

As soon as an amount is received and accounted for in the cash book, an entry to this effect shall also be made in the relevant abstract in the General Ledger. All payments soon after they are made and entered in the cash book [shall][21] be entered in the abstract and also under the particular scheme in this register. At the close of the month, the last balances standing in each abstract [shall][22] be written, on a separate sheet and totaled up and the figures thus arrived at tallied with the closing balance of the cash book.

(2)     For the purpose of classifying the income and expenditure, a classified abstract shall be maintained in Form VI in two volumes or parts, one for income and the other for expenditure. A separate folio will be opened for each head of account under which income or expenditure, has been budgeted for, and the items pertaining to these Heads shall be taken from the General Ledger as they occur and entered in the appropriate columns of the abstract. At the end of the each month the monthly and progressive totals shall be entered under each head of the abstract.

Rule 20. Adjustment of advances, over payments of refunds or over charges. 

When it is necessary to adjust the recovery of a portion of an advance payment which has been unused or of an overpayment or the refund of money wrongly paid or any transaction of such description, the receipt or payment of the amounts involved shall be entered in the cash book in red ink, the head of account to be entered in column 6 or in column 13, as the case may be, being the original head of account of expenditure or income, as the case may be, preceded by the word' 'Deduct" and when the amount is carried to the classified abstract it shall be entered in red ink under the appropriate head of account in column 2 of the income or expenditure side, as the case may be, and deducted from the daily total.

Rule 21. Correction of misclassified items.

When it is necessary to correct any miss classification of any item of receipt or expenditure no entry shall be made in the cash book, but the necessary "Deduct" and "Add" entries shall be made in red ink under the relevant head of account in the classified abstract, a note being made there against giving the date of the original debit or credit entry in the cash book; and the head of account to or from which the item has been transferred and the number and pages of the file on which the order sanctioning the correction has been recorded.

Rule 22. Submissions of accounts by Panchayat Samiti and Zila Parishad.

The accounts of income and expenditure incurred by the Panchayat Samiti and Zila Parishad shall be drawn up and furnished by Panchayat Samiti and Zila Parishad as under -

(a)      Panchayat Samiti shall submit to Zila Parishad in form VII the Quarterly Account. Zila Parishad shall consolidate the quarterly account of all the Panchayat Samitis in the district and review the progress of work/expenditure.

(b)      The Zila Parishad shall submit its accounts report to Government in Form VII.

Rule 23. Annual accounts of Panchayat Samiti.

(1)     At the end of each year, the Panchayat Samitis shall prepare its annual account in Form VIII showing its income and expenditure under each of the budget heads and send it to Zila Parishad by the following 15th May for transmission to the Government with its observations, if any.

(2)     The annual account of the Panchayat Samiti shall be supported by the following statements-

(a)      statement showing the receipt and disbursement of loan in Form IX;

(b)      statement showing loan received from Government and amount of installments that fell due for repayment to the Government, amounts actually repaid, the balance still due from Panchayat Samiti and reasons thereof in Form X;

(c)      a list of works in Form XII showing the works required to be undertaken during the year, amounts actually spent there against, the reasons for not having executed the entire works;

(d)      a statement in Form XII indicating the assets and liabilities of Panchayat Samiti;

(e)      a statement in Form XIII showing the reasons for saving under each head of account wherein the Panchayat Samiti received the grants-in-aid from the Government for the execution of various schemes transferred to it under section 75 of the Act and the executive officer will also record a certificate of utilization clearly stating that -

(i)       the grant in full or in part has been utilized on the object for which it was granted;

(ii)      the accounts there for, have properly been maintained; and

(iii)     the vouchers are under his custody and if not, arrangements could be made to produce as and when required for audit by the Director, Local Audit, or officials [authorized by][23] the Government.

Rule 24. Annual accounts of Zila Parishad.

The Zila Parishad shall prepare its Annual Account in the manner as laid down in rule 23 as far as it is applicable to Zila Parishad and send it to the Director, Local Audit, and Government by the following 15th May.

CHAPTER IV : PANCHAYAT SAMITI AND ZILA PARISHAD FUND, ITS APPLICATION AND INVESTMENT

Rule 25. Custody of fund.

(1)     The Samiti fund and the Zila Parishad fund kept under sections 99 and 145 shall be of the nature of a local funds deposit account under the head "8448 - Deposit of Local Funds - 109 - Panchayat Bodies Funds under K - deposits and advances (B) - Deposit not bearing interest -Panchayat Samiti and Zila Parishad Fund".

(2)     The fund of Panchayat Samiti and Zila Parishad shall be kept at the treasury as a purely banking account, money being paid into and drawn out of it without -specification of the nature of the receipt of expenditure. Withdrawal will be made only by means of cheques signed by the Executive Officer or the Chief Executive Officer, as the case may be, only when it is required for immediate disbursement on an item of expenditure of Panchayat Samiti and Zila Parishad, as the case may be.

Rule 26. Pass book.

(1)     The Treasury Officer shall issue a pass book of the personal ledger account to the Executive Officer and Chief Executive Officer in which all the sums paid into or drawn by means of cheques from the treasury on behalf of the Panchayat Samiti or Zila Parishad shall be entered into by him.

(2)     The pass book shall be written up only by the treasury establishment by whom the initial accounts are kept. No entry shall, under any circumstances, be made therein by any one connected with or working in the office of the Panchayat Samiti or Zila Parishad, as the case may be.

(3)     The pass book shall remain in the personal custody of the Executive Officer and Chief Executive Officer, who shall be responsible to see that the pass book is sent to the Treasury Officer at least once a month and balanced.

(4)     The Treasury Officer is responsible [to ensure][24] that the entries are correctly made and at the end of each month the entries on each side of the pass book are totaled and the balance struck and agreed with treasury account. The pass book shall then be signed and returned to the Executive Officer or Chief Executive Officer, as the case may be, by the Bank Manager, Treasury Officer. The Executive Officer/Chief Executive Officer will be responsible to reconcile the balance as shown in the pass book and that shown in the treasury column of his cash book.

Rule 27. Payment of money into treasury.

(1)     Handling of cash should, as far as possible, be avoided and in case of receipt of sum in excess of Rs. 1,000 (One thousand rupees), the Panchayat Samiti or Zila Parishad, as the case maybe, should invariably direct the persons, from whom sums are due, to pay the money direct to the credit of the fund in the treasury concerned subject to instructions as laid down in rule 28 below.

(2)     All moneys received at the office of Panchayat Samiti or Zila Parishad, as the case may be, be remitted into the treasury to the credit of their respective funds promptly through treasury challan in form in duly signed by the Executive Officer or Chief Executive Officer, as the case may be, as the accumulation of cash in the Panchayat Samiti or Zila Parishad chest beyond the prescribed limit is prohibited. An entry of such remittance shall also be made in the cash book under his initial. The Treasury Officer will retain one part of the challan and shall return the other to the person making payment and cause the third part to be sent to the Panchayat Samiti or Zila Parishad, as the case may be. A part of the challan received back duly receipted by the Treasury Officer shall be filed by the Executive Officer or Chief Executive Officer, as the case may be, as a voucher in support of the remittance.

Rule 28. Receipt of money by direct payment into treasury.

When money is to be paid direct into the treasury for credit to the fund concerned, the person making the payment shall be provided with a challan in Form II (in triplicate) of which one shall be retained by the Treasury Officer, the second shall be handed over as his receipt to the person making the payment while the third shall be returned to the Panchayat Samiti or Zila Parishad, as the case may be. The challan will show full particulars of payment, the name of the person through whom money is being paid and on whose behalf the same has been tendered, and all other particulars necessary for proper accounting and classification of the credit.

No remittance challan will, however, be accepted by the Treasury Officer without seeing demand notice issued by the Panchayat Samiti or Zila Parishad or unless the challan is actually signed by the Executive Officer/Chief Executive Officer as the case may be.

Rule 29. Receipt of money book transfer.

Grants-in-aid required to be paid by various departments of the Government on account of the execution of various schemes or otherwise, will be paid into the fund by the treasury/sub-treasury concerned by transfer credit per contra debit to the major head concerned in accordance with the accounting procedure and the entry of the amounts so credited into fund will appear in the pass book on the basis of which the necessary entry will be made on the receipt side of the cash book.

Rule 30. Drawing of money from fund.

(1)     All payments up to and for Rs. 500 shall be in cash.

(2)     Payment over Rs. 500 should invariably be made by means of cheques and reference to cheque number and date should be quoted on the bill concerned so as to avoid its double payment. All the cheques payable to third parties will be made over to them for obtaining payment from the treasury:

Provided that payment of pay and allowances to Panchayat Samiti or Zila Parishad staff and members may be made in cash irrespective of the amount.

(3)     Whenever money is required to replenish the cash chest it should be drawn from the account of the fund by means of a cheque in favor of itself.

Rule 31. Cheques.

(1)     The cheque books will be supplied by the Treasury Officer with worth the fund has been lodged.

(2)     The Treasury Officer shall supply a cheque book only on receipt of the printed requisition from which is inserted in each cheque book towards the end, and never more than one cheque book on a single requisition.

(3)     The Drawing and Disbursing Officer shall notify to treasury upon which he draws, the number of each cheque book which iron time to time, he brings into use and the number of cheques it contains.

(4)     The cheque books shall on receipts be carefully examined by the Drawing Officer who should count the number of forms contained in each and record a certificate of count on the fly-leaf.

(5)     Each foil of the cheque book Shall distinctly be marked with rubber stamp bearing the name of the Panchayat Samiti or Zila Parishad, as the case may be.

(6)     Each cheque book must be kept under lock and key in the personal custody of the Drawing and Disbursing Officer, who when-relieved shall take a receipt of the exact number of the cheques made over to the relieving officer and shall send a specimen of the signatures of the relieving officer together with a certificate in following form to the Treasury Officer.-

To_________________________________________

I have this day made over charge of the office of the Panchayat Samiti or Zila Parishad ________________ to Shri_____________________whose signatures are given below:

Relieving Officer, Relieved Officer.

(7)     No cheque shall ordinarily be signed unless required for immediate delivery to the person to whom money is to be paid. Every cheque shall be drawn in favor of the person to whom the money is actually to be paid and self cheques should not be drawn except in the following cases, -

(i)       Pay and allowances of establishment chargeable to the fund;

(ii)      Replenishment of cash chest of Panchayat Samiti or Zila Parishad, as the case may be.

(8)     All cheques shall have written across them in words at right angles to the top, a sum a little in excess of that for which they are granted; thus under rupees thirty , only will mean that the cheque is for a sum not less than Rs. 20 but less than Rs. 30 and similarly under rupees eight hundred only will mean that it is for less than Rs. 800 but not less than Rs. 700.

(9)     Cheques shall remain][25] current for three months only after the month of issue. Thus a cheque bearing date in January is payable at any time up to 30th April. If the currency of a cheque should expire owing to its not being presented at the treasury for payment within the period specified above, it may be received back by the drawer who should cancel it and issue a new cheque in lieu of it. The fact of the cancellation and the number and date of the new cheque should be recorded on the counterfoil of the old cheque and number and date of the old cheque that is of cancelled one should be entered on the counterfoil of the new one. The fact of the new cheque having been issued should be entered on the date of issue in red ink in the cash book, but not in the column for payment, a note being made at the same time against the original entry in the cash book.

(10)   When it is necessary to cancel the cheque, the cancellation must be recorded on the counterfoil. If the cheque is in the possession of the Drawing Officer it should be effaced or stamped "cancelled" and destroyed only after the accounts for the month in which it was drawn, have been audited. Otherwise the Drawing and Disbursing Officer should promptly address the Treasury Officer to stop its payment. The cancellation order should also be recorded on the payment orders of the original voucher.

Rule 32. Lost cheque.

If an issued cheque is lost and cannot be presented for payment, after ascertaining that it has not been encashed an intimation shall at once be sent to the Treasury Officer [concerned][26] that the___________original cheque No.___________dated_______________ be considered as cancelled and be not encashed, if presented. A duplicate cheque shall then be issued, at the top of the counterfoil of duplicate cheque shall be written in red ink "Duplicate cheque No._____________dated_______________ (quoting the number and the date of the original cheque) and on the counterfoil of the original cheque shall be written in red ink' 'Duplicate Cheque No._________________dated_____________issued". A note shall also be made in red ink in the General Cash Book against the item concerned giving the number and date of the duplicate cheque issued.

Rule 33. Custody of cash chest.

(1)     All cash in the chest of the Panchayat Samiti or Zila Parishad shall be kept in strong iron chest under double lock system. All the keys of the same lock shall not be kept in one person's custody. The key of one lock shall be kept apart from the keys of other lock and that too, in different person's custody. The chest shall never be opened unless both the custodians of the keys are present.

(2)     Key of one of the locks shall be kept by the Executive Officer or Chief Executive Officer, as the case may be, and of the other by the Cashier. Duplicate set of the keys shall be deposited with the treasury and their inspection shall be done periodically as required under the Sub Treasury Rules.

(3)     The Panchayat Samiti or Zila Parishad, as the case may be, may allow the accumulation of cash in the departmental cash chest up to a maximum limit of Rs. 2,500 for Panchayat Samiti and Rs. 5,000 in case of Zila Parishad at any time. But this limit will, however, be subject to increase or decrease with the prior approval of the Government, in accordance with the circumstances prevailing in various Panchayat Samitis or Zila Parishads.

(4)     The Panchayat Samiti or Zila Parishad will not be permitted to retain any additional money by way of permanent advance.

Rule 34. Dealing with Cash.

Cash shall be obtained and remitted into the treasury by an. employee of some length of service and proved trustworthiness not below the rank of Group C][27]

Rule 35. Cashier and the Accountant.

The work of cash and account shall be kept distinct from each other and will be transacted by the officials who will be termed Cashier and Accountant respectively. If there be no separate Cashier, the duties of receipt and custody of cash shall be performed by such official as the Executive Officer or Chief Executive Officer, as the case may be, may direct in this behalf. Such an Official shall be required to furnish adequate and valid security commensurating with the amount of the cash likely to be kept in his sole custody.

Rule 36. Application of Samiti Fund.

(1)     The Panchayat Samiti fund shall be applicable to the matters enumerated in section 100 and the following incidental matters, -

(a)      The provision and maintenance of a Panchayat Samiti Office including other offices and record room(s) and the cost of appurtenances and fittings and insurance and taxes in respect of such offices;

(b)      salaries and allowances of the employees of a Panchayat Samiti, the allowances to be paid to its members, liveries, contribution to the pensioner and provident fund, gratuities, pensions, if provided under the rules and cost of propulsion and maintenance of the vehicles belonging to the Panchayat Samiti and all expenditure incidental thereto;

(c)      stationery and printing charges for all offices under its control;

(d)      law charges;

(e)      proportionate cost of Panchayati Raj Public Works Wing;

(f)       the provision and maintenance of dispensaries, hospital and other institutions under its control;

(g)      advertisement charges;

(h)     investments;

(i)       disbursement and repayment of loan, if any.

(2)     Panchayat Samiti funds with the sanction of the Government may be applied for,-

(a)      contributing to the fund of Zila Parishad or any Gram Panchayat within its jurisdiction;

(b)      contributing towards the expenses of any public exhibition in the area under its jurisdiction;

(c)      contributing to any charitable fund or to the funds of any institution for the relief of poor or the treatment of diseased or infirm persons or the investigation of the causes of disease outside or within the area subject to the jurisdiction of the Panchayat Samiti;

(d)      incurring any other extraordinary charges for purpose of like nature;

(e)      contributing for becoming a member of any body or society outside its jurisdiction;

(f)       fees payable to Government employees for Samiti work.

(3)     The payment of any sum out of the Samiti fund may be authorized by the Executive Officer in the absence of budget provision in the case of, -

(a)      repayment of money belonging to contractor or other persons held in deposit and of money collected or credited into fund by mistake;

(b)      any sum which the Panchayat Samiti is liable to pay by way of compensation or expenses under any law;

(c)      sums payable under the decree or order of civil court passed against the Panchayat Samiti or under a compromise of any suit or legal proceedings or claim:

Provided that the Executive Officer shall forthwith communicate the circumstances to the Panchayat Samiti which shall take such action as it may, in the circumstances, deem necessary or expedient to cover any expenditure not covered by a budget allotment.

Rule 37. Application of Zila Parishad fund.

(1)     The Zila Parishad fund shall be applied for the purposes as per section 146 and the following incidental matters, namely :-

(a)      the provision and maintenance of a Zila Parishad office including other offices and record rooms, and the cost of appurtenance, fittings, insurance and taxes in respect of such offices;

(b)      salaries and allowances of the servants of a Zila Parishad, the allowances to be paid to its members, liveries, contributions to the pension and provident fund, gratuities and pensions, if permitted under the rules, the cost of maintenance of the vehicles of the Zila Parishad and all expenditure incidental thereto;

(c)      stationery, printing and advertising expenses including the cost of reporting the proceedings at the meetings of the Zila Parishad;

(d)      law charges;

(e)      proportionate cost of Panchayati Raj Public Works Wing.

(f)       audit fees;

(g)      preparation and maintenance of record-of-right of immovable property;

(h)     the acquisition of land for all or any of the purposes of the Act;

(i)       any other expenditure which the Government may on recommendation of the Zila Parishad or otherwise declare to be a fit and proper charge on the Zila Parishad fund.

(2)     The Zila Parishad fund may be applied for contribution to the fund of any Panchayat Samiti or any Gram Panchayat within its jurisdiction and may, with the sanction of the Government, be applied for, -

(a)      contribution towards the expenses of any public exhibition in the local area under its control;

(b)      contributing to any Charitable fund of any institutions for the diseased or infirm person or the investigation of the cause of diseases within or outside its jurisdiction; and

(c)      incurring any other extraordinary charges.

(3)     The payment of any sum out of the Zila Parishad fund may be made or authorized by the Chief Executive Officer in the absence of budget in the case of,-

(a)      any refund required to be made under the Act or any law;

(b)      repayments of money belonging to contractors or other persons held in deposit and of the money collected or credited to the Zila Parishad fund by mistake;

(c)      sums payable under a decree or order of a civil court passed against Zila Parishad or under a compromise of any suit or legal proceedings or claim; and

(d)      any sum which a Zila Parishad is liable to pay by way of compensation or expenses under any law:

Provided that the Chief Executive Officer shall forthwith communicate the circumstances to the Zila Parishad under advice to the Government to take steps to cover the expenditure not covered by the allotment.

Rule 38. Surplus fund with Panchayat Samiti or Zila Parishad.

The actual cash balance in the Samiti Fund/Zila Parishad Fund excluding investments, the unspent balances of loans and grants of all kinds (except the unspent balances of ad hoc grants) the amount of the minimum balance required to be maintained in the fund under the Act and the amount of any other commitment, decree or compensation, the payments of which are required to be made immediately, will be considered as the surplus amount available in the fund.

Rule 39. Investment of surplus fund by Panchayat Samiti or Zila Parishad. 

Up to fifty per cent of the surplus amount available in the Samiti Fund or Zila Parishad fund as arrived at according to rule 38 can with the previous sanction of the Chief Executive Officer concerned in the case of Samiti fund and Government in the case of Zila Parishad fund, be invested by the Panchayat Samiti or Zila Parishad in the securities of Central Government or in such other securities as the Government may approve in this behalf and with the previous sanction of Chief Executive Officer/Government, as the case may be:

Provided that no investment, variation or disposal thereof shall be made, unless it is passed by a resolution of the Panchayat Samiti or Zila Parishad, as the case maybe.

Rule 40. Register of investment.

Details with regard to all investments made by the Panchayat Samiti and Zila Parishad shall be entered from time to time in a register of investment to be maintained in Form XIV in which every entry made shall be initialed by the Executive Officer/Chief Executive Officer concerned, as the case may be. The Executive Officer/Chief Executive Officer shall also verify the investment and record a certificate in the Investment Register.

Rule 41. Power to borrow.

A Gram Panchayat, Panchayat Samiti and Zila Parishad may borrow money for carrying out any of the purposes of the Act, subject to the conditions laid down in the Local Authorities Loans Act, 1914, and rules made there under.

CHAPTER V : RECEIPT AND EXPENDITURE

Rule 42. Assessment and collection of revenue.

It shall be primarily the responsibility of the Executive Officer or the Chief Executive Officer, as the case may be, to see that all revenue or other debts due to the Panchayat Samiti or Zila Parishad, as the case may be, which have to be brought to account, are correctly, promptly and regularly assessed, realized and credited to the account of the fund of Panchayat Samiti or Zila Parishad, as the case may be,' and accordingly to arrange to obtain from his subordinates or from all the sources, where revenue arises, quarterly accounts and returns claiming credit for so much as has been paid into the treasury or otherwise accounted for and cause them to be noted in the miscellaneous Demand Register in Form XV.

Rule 43. Checks to leakage of revenue.

(1)     It shall also be the duty of the Executive Officer or Chief Executive Officer, as the case may be, to see that the revenue collected is correctly and promptly brought to account and there is no leakage. The Executive Officer or Chief Executive Officer shall see that all adequate measures are taken and to achieve this end arrange to have test inspections of the accounts of the receipts carried out.

(2)     No amount due to Panchayat Samiti or Zila Parishad shall be left outstanding without sufficient reasons and where such dues appear to be irrecoverable, the order of the competent authority for their adjustment, remission, reduction of demand or write off must be sought without any avoidable delay.

Rule 44. Credit to follow actual realization.

No sum be credited as revenue, unless it has actually been realized. The credit must follow and not precede the actual realization.

Rule 45. Refunds of revenues.

(1)     Refund of money collected or credited into the fund by mistake shall be made only on the demand of the person entitled to receive the money after producing proper authority and on no [such money][28] will be [drawn from][29] the receipt of Executive Officer/Chief Executive Officer and kept in the departmental chest.

(2)     Before admitting any demand for a refund of such money, the original credit in the cash book and the relevant treasury challan must be traced or receipt duly linked and an entry should distinctly be made in these documents of the sum ordered to be refunded so as to guard against double or erroneous entertainment of a second claim. When tax or fee is to be refunded, a cross reference against the concerned entry shall also be given in the Demand and Collection Register.

Rule 46. Receipt of money at the office of Panchayat Samiti or Zila Parishad.

When money is paid into the office of the Panchayat Samiti or Zila Parishad, it shall be accepted by the Executive Officer or Chief Executive Officer, or any other person authorized by the Executive Officer, or Chief Executive Officer in this behalf, to receive the dues of the Panchayat Samiti or Zila Parishad, as the case may be.

The revenue so received shall not be utilized for meeting expenses of Panchayat Samiti or Zila Parishad directly but it must be deposited into the Personal Ledger Account at treasury/sub-treasury on the next working day.

Rule 47. Grant of receipt.

A receipt in duplicate shall be made out by carbon process, with an indelible pencil in Form XVI. The original will be given to the person paying the money and duplicate carbon copy retained in the office as office copy. The Executive Officer or Chief Executive Officer shall, however, satisfy himself that the amount so received has been properly entered in the cash book. The receipt will be sighed by the person authorized to do so by the Executive Officer or Chief* Executive Officer, as the case may be, however, the final responsibility of the account of amount in the cash book will lie with the Executive Officer/Chief Executive Officer.

Rule 48. Receipt book.

The blank receipt books will be kept under lock and key under the personal custody of the Executive Officer or Chief Executive Officer, as the case may be. The number of forms of the receipt book shall be counted and the result of the count indicated on the receipt book under the signature of the Executive Officer or Chief Executive Officer, as the case may be, before it is brought to use. The accounts of the receipt and issue of the receipt books shall be maintained separately in the stock register in Form XVII. The used up receipt books will be returned and their return will be [entered correctly][30] in the stock register meant for the issue of the receipt books.

Rule 49. Receipt of payment by cheque.

If the payment is received by a cheque or demand draft the Executive Officer or Chief Executive Officer shall cause an entry of the cheque or demand draft to be made in the register of cheques and drafts to be maintained in Form XVIII for the purpose. No receipt shall be given until the cheque or demand draft has been encashed. The cheques and the demand draft may, however, be acknowledged and final receipt of the amount be issued only when the amount is brought to account in the cash book. If the payment is received by a cheque drawn on the treasury, it shall be endorsed by the officer of Panchayat Samiti or Zila Parishad in whose favor it is drawn, with the words "Received payment by transfer credit to the Panchayat Samitis fund or Zila Parishad fund", before it is sent to the treasury.

Rule 50. Receipt money by money order.

When money is received by money order, entry of the amount so received shall forthwith be made in the cash book and initialed by the Executive Officer or Chief Executive Officer, as the case may be. A separate receipt in the Form XVI shall be issued whenever so required.

Rule 51. Payment.

The Drawing and Disbursing Officer, while incurring or authorizing expenditure out of the fund shall observe the canons of financial propriety which are given below:-

(1) ??Every officer incurring or authorizing expenditure on behalf of the Panchayat Samiti or Zila Parishad shall be guided by canons of financial propriety. He is responsible for enforcing financial order of strict economy at every step.

(2) ??Every officer is expected to exercise the same vigilance in respect of the expenditure incurred out of the fund as a person of ordinary prudence would exercise in respect of expenditure of his own money.

(3) ??The expenditure shall not prima facie be more than the occasion demands.

(4) ??No authority shall exercise its power of sanctioning expenditure to pass an order which will directly or indirectly be to its own advantage.

(5) ??Money out of the fund shall not be utilized for the benefit of particular person or section of the community unless, -

(a)      the amount of expenditure involved is insignificant; or

(b)      a claim for the amount can be enforced in the court of law; or

(c)      the expenditure is in pursuance of a recognized policy or custom.

(6) ??The amount of allowances granted to meet expenditure of a particular type shall be so regulated that the allowances are not on the whole a source of profit to the recipients. Money indisputably payable shall not, as far as possible, be left unpaid.

Rule 52. Liability not to be incurred without budget provisions.

No expenditure from the fund shall be incurred, save as may otherwise be provided in these rules, unless, -

(1)     the necessary budget provision to cover the charges exists; and

(2)     there exists a special or general sanction of the competent authority for the same.

Note: Mere existence of budget provision will not constitute an authority in itself to incur the expenditure.

Rule 53. Control over expenditure.

(1)     Care shall be taken not only to see that the total expenditure is kept within the limits of authorized appropriation but also that the funds allotted are spent in the interest and service of Panchayat Samiti or Zila Parishad, as the case may be, and upon the objects for which provision has been made in its budget. In order to exercise proper control over expenditure, the Executive Officer or Chief Executive Officer, as the case maybe, shall keep himself closely acquainted with the progress of expenditure, commitments made, and liability incurred but not paid.

(2)     It is not sufficient that the accounts of Drawing and Disbursing Officer should be correct to his own satisfaction. He has to satisfy not only himself but also the audit, that a claim which has been accepted is valid, that a voucher is a complete proof of payment which it supports and that the account is correct in all respects and can safely be produced as a satisfactory and convincing evidence of facts, if required, in court of law.

Rule 54. Voucher.

Every payment, including repayment of money previously lodged with the fund for whatever purpose, must be supported by a voucher setting forth full and clear particulars and proper classification in the accounts. All claims for payment, as far as possible, be presented on prescribed form of the bill and where the claimant fails to do so, a separate bill in a proper form will be prepared by the office of the Panchayat Samiti or Zila Parishad, as the case may be, incurring the expenditure and the claimant's bill shall be attached to it as sub voucher.

Rule 55. Presentation of claims.

All claims for payment shall be presented at the office, of Panchayat Samiti or Zila Parishad, as the case may be, where these shall first be entered in the bill register to be maintained in Form XIX then checked and examined in regard to their admissibility with reference to the sanction, agreement, arithmetical accuracy etc. and passed for payment.

Rule 56. Pay order.

(1)     No payment shall be made for any voucher either in cash or by means of cheque unless it bears a pay order signed or initialed specifying the amount payable both in words and figures.

(2)     If the payment is required to be made in cash from departmental chest the payment order shall be recorded as under:-

"Pay by cash out of Chest Rs.___________(Rupees________________)"And for payment by Cheque the pay order shall run as under:

"Pay by cheque Rs_______(Rupees_________________________only)".

(3)     The Officer making a pay order shall be responsible to see that the claim is valid in all respects.

Rule 57. Acknowledgement of payment.

(1)     Separate acknowledgement shall be taken at the time of making payment and will be attached to the voucher concerned, except in the case of disbursement of pay of staff and allowances to members where payees receipts can be taken on the bill itself or the acquaintance bill. Where the payment is made to an illiterate person, the acknowledgement must be got attested by one or more witnesses.

(2)     In the case of articles received by value payable post, the V.P. cover together with the invoice or bill showing the details of items paid for may be regarded as voucher. The disbursing officer shall make a note on the cover to the effect that the payment was made through the post office and this will also cover charges for the postal commission.

(3)     All paid vouchers shall be stamped "paid" so as to void Heir being used for a second time.

Rule 58. Classification of bills and vouchers.

The Executive Officer or Chief Executive Officer, as the case may be, shall be responsible to see that proper classification has been recorded on the bills and vouchers before making "pay order" thereon. A reference of the bill for which payment is made by means of cheques shall also be given on the back of the counterfoil of the cheque to facilitate reference to the original voucher on which the charge has arisen.

Rule 59. Establishment bills.

(1)     Pay bills shall be prepared in Forms XX and will be supported by all or any of the following statements, as the case may be:-

(1)     Increment certificate in Form-XXI; and

(2)     Last pay certificate in Form-XXII.

(2)     Increment certificate and last pay certificate shall be attached to the first bill in which the periodical increments and the pay of persons either transferred or lent to the Panchayat Samiti or Zila Parishad, as the case may be, are given.

(3)     Except in the case of employees who have been dismissed or transferred or have resigned or died, the pay of any employee of the Panchayat Samiti or Zila Parishad, as the case may be, shall not be drawn before the first working day of the month following that in respect of which the pay has been earned :

Provided that if the first day of the following month is holiday, the pay can be disbursed on the last working day of the month concerned with the prior approval of Government.

(4)     The last payment of the employee's pay and allowances in the event of his transfer or quitting the service of the Panchayat Samiti or Zila Parishad-either on resigning or for any other cause shall not be made until it has been ascertained that there are no amounts or demands outstanding against him. A certificate to this effect signed by the Executive Officer or Chief Executive Officer, as the case maybe, shall be attached to the bill in which such claims are drawn.

Rule 60. Arrears to be drawn on a separate bill.

Arrears pay bill shall not be drawn in the monthly pay bill but in separate bill in which reference shall be made to the previous bill(s) from which the charge was omitted or withheld or on which it was refunded by deduction or to any special order granting a new allowance consequent to which the claim has arisen. Such claims to pay and allowances above Rs. 500 which are more than 3 years old shall be got pre-audited from the Accounts Officer of Zila Parishad in respect of staff of Panchayat Samiti and from Chief Accounts Officer (Development), Government of Haryana, in respect of staff of Zila Parishad. Arrears claim up to Rs. 500 and within 3 years time limit maybe made without pre-audit.

Rule 61. Fixed traveling allowance and conveyance allowance.

Fixed traveling allowance and conveyance allowance shall be drawn in the pay bill and not on the traveling allowance bill of official/officer concerned. To every bill for the conveyance allowance a certificate shall be attached that the conveyance was actually maintained in good order and used by the official concerned during the month under reference.

Rule 62. Deduction from pay.

The Executive Officer or Chief Executive Officer, as the case may be, shall be responsible for making proper deductions from pay bills on account of contributory provident fund, insurance and other funds, income tax, house rent, recoveries accounted for in accordance with the rules under which these have been made.

Rule 63. Acknowledgement of pay.

The Executive Officer or Chief Executive Officer, as the case may be, shall be personally responsible for the amount drawn on the bill signed by him till the amount is paid and legally valid receipt of the payee is obtained.

Rule 64. Last pay certificate.

In the event of transfer of any of the servants of the Panchayat Samiti or Zila Parishad, the Executive Officer or Chief Executive Officer, as the case may be, shall issue a last pay certificate to him in Form XXII [immediately][31].

Rule 65. Pay check register.

'In order to facilitate the check of establishment bills and to ensure that no charge is paid over twice, pay check register shall be maintained in Form XXIII in which the whole establishment of the Panchayat Samiti or Zila Parishad, as the case may be, paid from fund, shall be recorded. As soon as a fresh appointment or revision of establishment is made, it shall be entered in the register together with the number and date of the sanction of the competent authority. Charges dues to revision of establishment shall be initialed by the Executive Officer or Chief Executive Officer, as the case may be. The pay in this register is required to be recorded for the month for which it was due and not for the one in which it was disbursed.

Rule 66. Traveling allowances bills.

(1)? ?Payment of traveling allowances to Chairman, Vice-Chairman, Presidents, Vice-Presidents, members of the Panchayat Samitis or Zila [Parishads, Sarpanch, Up-Sarpanch and Panch][32] as the case may be, shall be effected by means of traveling allowances bills in Form XXIV and that to the employees in Form XXV.

(2) ??The Presidents of the Zila Parishads will be entitled to traveling allowances/daily allowances as admissible to Grade-I [-][33] officers in the State Government. The Vice-Presidents will be entitled to traveling allowances/daily allowances at par with the Grade-II officers of the State Government.

(3) ??Chairman of Panchayat Samitis will be entitled to traveling allowances/daily allowances as admissible to [Grade II][34] officers of the State Government.

[35] [(4) The members of Zila Parishads and Panchayat Samitis including Vice-Chairmen of Panchayat Samitis will be entitled to traveling allowances/daily allowances as admissible to [Grade II][36] officers of the State Government.

(5) ??The Sarpanches [-][37] and Panches of Gram Panchayats will be entitled to traveling allowances/daily allowances as admissible to Grade [III][38] employees of the State Government.

(6) ??The provisions of the Punjab Civil Services Rules, Volume III (Traveling Allowances Rules) and instructions issued by Government in the Finance Department, from time to time, in this behalf will mutates mutandis apply for Traveling Allowances/Daily Allowances to the elected representatives of the Gram Panchayats, Panchayats, Panchayat Samitis and Zila Parishads.

(7) ??Notwithstanding anything contained in Punjab Civil Service Rules, Volume III, and instructions issued there under in this regard, no traveling allowance/daily allowance shall be paid for journeys exceeding ten days in a month.

(8) ??No claim on account of traveling allowance of a President, Vice- President, Chairman, Vice-Chairman, Member, Sarpanch [-][39] or Panch, which is hot preferred within one year of its becoming due, shall be paid without one year of its becoming due, shall be paid without the sanction of the Government."]

Rule [66A. Approval of tour programmers sections 99 and 209.--

Approval of the tour programmed of various elected representatives of Zila Parishads, Panchayat Samities and Gram Panchayats will be accorded by the authorities as shown against each of them below:-

Rule67. Traveling allowance check register.

In order to avoid double payment of any claim, traveling allowances check register shall be maintained in Form XXVI.

Rule 68. Other Payments.

(1) ??The charges on account of grant-in-aid and other contingencies shall be paid by means of vouchers to be prepared in Form XXVII and XXVIII respectively.

(2) ??The account of postage stamps shall be kept in register in Form XXIX which shall be attested by the Drawing and Disbursing Officer or in his absence by a subordinate authorized by him in this behalf.

Rule 69. Collection charges for land revenue, tax or dues payable to Government or Local Authority. 

When a Gram Panchayat enters into contract with Government or a local authority to collect land revenue or any tax or dues payable to the Government or the local authority collection charges shall be levied at such rate as may be decided by the Government.

Rule 70. Honorarium.

There shall be paid a monthly honorarium, at the following rates to the Chairman, President and Vice-Presidents, for performing official duties :-

CHAPTER VI : DEFALCATION AND LOSSES AND ABANDONMENT OF CLAIM

Rule 71. Responsibility for loss sustained through fraud.

Every Officer of the Panchayat Samiti or Zila Parishad shall realize fully and clearly that he will be held responsible not only for any loss sustained by the Panchayat Samiti or Zila Parishad through fraud or negligence on his part but also for the loss arising out of fraud or negligence on the part of any other servant, to the extent to which it may be shown that he contributed to the loss by his own action or negligence.

Rule 72. Report of an enquiry into losses.

(1) ??Whenever any loss of money, revenue or receipt, stamps, stores, etc., held by or on behalf of the fund, caused by defalcation or otherwise is discovered, it shall immediately be reported to the Executive Officer or Chief Executive Officer, as the case may be, as well as to the Government and the Director, Local Audit, even when such loss has been made good by the party responsible for it.

(2)? ?If the loss be detected by audit in the first instance, the audit will report it immediately to Executive. Officer or Chief Executive Officer, as the case may be, and the Government.

(3) ??Any serious loss of immovable property by any natural calamities like fire, flood, earthquake, etc. shall also be reported to the Executive Officer or the Chief Executive Officer, as the case may be, and to the Director, Local Audit, and the Government.

(4) ??Such reports must be submitted as soon as it comes to notice that there has been a loss. They must not be delayed while detailed enquiries are made. When the matter has been fully investigated a further and complete report shall be submitted of the nature had the extent of loss showing the error or neglect of rules by which such loss was rendered possible and the prospect of effecting a recovery and punishment to be awarded to the defaulters and other persons who are responsible for contributory negligence.

(5) ???As soon as reasonable suspicion arises that a criminal offence has been committed in the matter, the Executive Officer or Chief Executive Officer, as the case may be, shall lodge a report to the nearest police station for making investigation in the case.

Rule 73. Recovery of overpayments.

The Executive Officer or the Chief Executive Officer, as the case may be, shall be responsible for making prompt recovery of an over-payment made out of the fund even though in good faith; and while making recommendation, for waiving such recovery for special reasons, the fullest justification must be given in support thereof, i.e. practical impossibility of recovery. Recovery of such over-payment may be waived only by the competent authority.

Rule 74. Write off.

(1) ??The Panchayat Samiti or Zila Parishad may sanction, according to the powers delegated to them under Appendix "A" to these Rules, "Write off' the store rendered unserviceable in normal working or use provided the same is first examined and certified to be so by a Committee consisting of in the case of Panchayat Samiti Stores, the Executive Officer, District Development and Panchayat Officer and a Development Department Section Officer to be nominated by the Government; and for Zila Parishad Stores the Chief Executive Officer or any officer nominated by him, Accounts Officer of the Zila Parishad and a representative of the Chief Engineer, Panchayati Raj wing not below the rank of [Sub Divisional Engineer][42] (Panchayati Raj). Necessary entry to this effect shall also be made in the relevant stock register.

(2)   (a) All other losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) above, will be written of by the Panchayat Samiti or Zila Parishad only with the prior approval of he Government.

(b) A list of all such amounts shall be prepared once half-yearly and submitted to the Panchayat Samiti or Zila Parishad, as the case may be, at its next meeting for consideration with the reasons and recommendation of the Executive Officer or Chief Executive Officer, as the case may be, to writ off the same.

(c) The Executive Officer or the Chief Executive Officer, as the case may be, shall see before making his recommendation that the defaulter has no attachable property within the jurisdiction of the Panchayat Samiti or Zila Parishad, as the case may be, and that all means of recovery have been tried and found unsuccessful.

(3) ???In case where any loss is caused through fraud, forgery, defalcation, serious negligence of any servant warranting disciplinary action, the Panchayat Samiti or Zila Parishad, as the case may be, will first review such a case and take appropriate disciplinary action before recommending the case to the Government for approval to "write off.

(4) ??Necessary entry to this effect shall also be made in the register of' 'write off, in Form XXX as well as in the demand and collection register and on the counterfoil of the bill, where necessary.

Rule 75. Grant of remission of revenue to lessees and contractors. 

All lessees and other persons who have entered into any contract with Panchayat Samiti or Zila Parishad, as the case may be, shall be bound by the terms of their leases or contracts and no remission shall be granted to them except in the following cases:-

(1) ??remission may be granted to lessees and contractors only in the case in which they are prevented from carrying out their part of lease or contract by reason of the occurrence of some extraordinary extrinsic cause which could not reasonably have been anticipated;

(2) ??the amount of remission granted shall not exceed the proportionate amount ' payable under the lease or contract for the period for which the lessee or the contractor was prevented from carrying out his part of the lease or contract on account of such extraordinary cause;

(3) ??penalties provided in the lease or contract shall be strictly enforced in accordance with the terms and conditions of the leases or contracts. Penalties for late payment of the amount due to the Panchayat Samiti or Zila Parishad, as the case may be, under the lease or contract shall not be remitted except in the case where the payment of installments of the amount due are, in the opinion of the Panchayat Samiti or Zila Parishad, as the case maybe, fairly regular and the whole amount due to the Panchayat Samiti or Zila Parishad, as the case may be, under lease or contract is paid before the end of the period to which the lease or contract relates; and

(4) ??the remission under sub-rules (2) and (3) will be sanctioned by the Panchayat Samiti or Zila Parishad, as the case may be, only with the prior approval of the Government. 

CHAPTER VII : DEPOSITS

Rule 76. Deposits.

Deposits may be received by the Panchayat Samiti or Zila Parishad either in cash or in interest bearing securities on the following account:-

(a)      security money of cashiers and store keepers for their handling cash or stores;

(b)      earnest money of the intending tenderness;

(c)      security money of contractors for fulfillment of their contracts;

(d)      other deposits for sums which cannot be brought to account under any revenue head.

Rule 77. Security deposits.

(1)     Every subordinate or Cashier or Storekeeper of Panchayat Samiti or Zila Parishad, as the case may be, who shall be required to handle cash or stores, shall furnish security to be [depending upon the amount likely to be handled][43] by the Executive Officer or Chief Executive Officer, as the case may be. The amount of the security shall be fixed according to the Government instructions as available in this behalf, failing which according to the circumstances and local conditions. When an official who has furnished security takes regular leave or is deputed to other duty the official who is appointed to officiate for him shall be required to furnish the full amount of security prescribed for the post, unless a competent authority, on valid reason's which must be recorded in writing, has authorized a relaxation of the rules regarding security applicable to his case.

(2)     Whenever a private person or firm contracts to supply stores or execute a work, he or it shall, unless [on the cogent reasons][44] by the Panchayat Samiti or Zila Parishad as the case may be, to do so, be required to give security for the fulfillment of his or its contract and a suitable provision regarding security shall be incorporated in the agreement. '

(3)     When any earnest money in cash is received along with tenders, it will be treated as deposit received by the Panchayat Samiti or Zila Parishad, as the case may be, and shall be brought to account immediately unless the Panchayat Samiti or Zila Parishad, with the sanction of the Government allows such money to remain in the custody of an official authorized by it in this behalf. In that case only sums tendered by the contractors whose tenders have been accepted shall eventually be brought to account. The earnest money received from contractors whose tenders have not been accepted, shall forthwith be repaid to them after obtaining proper acknowledgement. No interest will be paid by the Panchayat Samiti or Zila Parishad on deposits in cash. Security furnished in cash by an employee of a Panchayat Samiti or Zila Parishad or a contractor may be converted, at the cost of the depositor, into any of the interest-bearing securities:

Provided that:

(i)       the depositor has expressly requested in writing that this be done; and

(ii)      the acceptance of the new form of security is permissible under the rules and under the terms of agreement or bond.

Notes:- (1) Cash actually received or recovered may be converted into an interest-bearing security even when it forms part of a deposit which is being paid in installments and has not yet been realized in full.

(2) Percentage deductions made from a contractor's bills held as security for the due fulfillment of a contract shall not be converted into any other form of security unless there are special orders of the competent authority for such conversion.

(3) A security deposit taken from an employee of the Panchayat Samiti or Zila Parishad shall be retained for at least six months from the date when he vacates his post.

(4) Without special orders of the competent authority no security deposit shall be repaid or retransferred to the depositor or otherwise disposed of except in accordance with the terms of his security of agreement. When an interest bearing security is returned or retransferred the acknowledgement shall set forth full particulars of the security.

(5) The percentage deductions from bills held as security in connection with contracts to execute works shall not be refunded till the final bill has been prepared and passed.

Rule 78. Refund of deposits.

Refund of deposits in cash shall be made on voucher in Form-XXXI. They shall be passed for payment only when the Executive Officer or Secretary, as the case may be, has satisfied himself by a reference to the original entry in the deposit register that the deposit is actually outstanding which fact shall also be certified by the Accountant on the voucher.

Rule 79. Register of deposits.

(1)     A register of deposits in cash received by the Panchayat Samiti or Zila Parishad shall be maintained in Form XXXII. Separate sets of pages will be set aside for each of the classes of deposits referred to above.

(2)     A separate register of the receipt and disposal of interest-bearing securities shall also be kept.

CHAPTER VIII : STORES

Rule 80. Stores.

(1)     The term 'Stores' includes all articles and materials purchased or otherwise required for the use of or in the service of Panchayat Samiti or Zila Parishad, whether these are consumable like articles of stationery etc., or non-consumable like instruments etc.

(2)     The expenditure on stores is included in contingent expenditure and is debited to specific works or purchases for which stores are purchased.

Note: Unless separate provisions are made for stores relating to Panchayati Raj Public Works, the rules framed undertakes chapter shall be applicable for Panchayati Raj Public Works.

Rule 81. Purchases.

(1)     Stores shall be purchased according to definite requirements and should inkjet ordinarily be purchased in very large quantities when not required to be utilized immediately, or in driblets in or in order to avoid taking sanction from higher authorities.

(2)     Stores shall ordinarily be purchased from the suppliers and at the contract rates to be indicated by Government from time to time. The Panchayat Samiti or the Zila Parishad concerned shall approach the suppliers direct indicating specific requirements and giving the supplier a date by which the articles of stores shall be supplied.

(3)     When the supplier is unable to supply the stores by the specified date or when the stores are very urgently required and it would be more convenient and without much extra expense to purchase stores from the open market, tenders or quotations shall be [from at least three reputed firms/companies][45] and stores shall be purchased ordinarily from the lowest tendered. Reasons for purchasing from the open market under this rule shall be recorded in writing and Where the lowest tender is not accepted, full explanation shall be given in writing Which shall be available to audit while auditing the accounts:

Provided that no such explanation would be necessary when stores being purchased are worth less than Rs. 500 and the purchases are made at the usual market rate.

(4)     (i) Articles of stationery should be obtained from the Controller of Printing and Stationery, Haryana, against payment in cash or cheques:

Provided that purchase of articles of stationery Up to a maximum of one hundred rupees per month may be made locally in cases of unforeseen contingencies under the orders of Chairman, Panchayat Samiti or President, Zila Parishad, as the case may be, who shall record the reasons for such purchase in writing.

(ii) The forms and registers prescribed under the Act and Rules made there under or other necessary forms and registers may be got printed by the Zila Parishad for its own office and for the offices of the Panchayat Samiti under its authority, after inviting quotations/tenders. The expenditure on this account shall be borne proportionately by the Zila Parishad and the Panchayat Samitis concerned.

(5)     Those articles of stores for which Government has fixed the price shall in no case be purchased at a price higher than that fixed by Government.

(6)     It shall be the duty of the Executive Officer, Panchayat Samiti or Chief Executive Officer of Zila Parishad, as the case may be, to have the indents prepared and scrutinized in the light of the general principles enunciated in sub-rule (1).

Rule 82. Receipt of stores.

All stores when received shall be examined, counted, measured or weighed, as the case may be, at the time of taking delivery and shall be entered in the stock register immediately. A certificate shall be given at the end of the entries for any single day by the official incharge of stores stating that the stores have been received in proper condition and according to specifications. Surplus, if any, shall be indicated as additional receipt and shortages, if any, shall be indicated in red ink.

Rule 83. Issue.

Articles of stores shall be issued against proper indents and written acknowledgement shall be obtained from the person to whom the stores have been ordered to be issued by the Executive Officer or the Head of the Panchayati Raj Institutions as the case may be. Where the indents are modified, the indenting officer or official shall be informed of the modification.

Rule 84. Storage.

The officer or official entrusted with the custody of stores of any kind shall be personally responsible for arranging for their safe custody for keeping them in good and efficient condition and for protecting them from damage or deterioration. Any loss or damage shall be immediately brought to the notice of the Executive Officer or Chief Executive Officer, as the case may be.

Rule 85. Accounts of stores.

(1)     The officer or official incharge of stores shall maintain the following registers:-

(a)      Stock register of non-consumable articles in Form XXXIII;

(b)      Stock register of consumable articles other than stationery and printed material in Form XXXIV;

(c)      Register of printed material in form XXXV;

(d)      Stationery register in Form XXXVI;

He shall also be responsible for preparing an half-yearly and an annual return showing receipt and consumption of stores.

(2)     Stock account and inventories for consumable and non-consumable articles shall be maintained separately.

Rule 86. Physical Verification.

(1)     A physical verification of all stores shall be made by Chief Executive Officer or Executive Officer, as the case may be, at least once in six months and invariably in April every year. The result of the verification shall be recorded in writing. During the verification in April, the condition of each article shall be indicated against it in the stock register.

(2)     Any discrepancy noticed shall be indicated in relevant stock register, the surplus being treated as additional receipt and the shortage being indicated in red ink. The cost of shortages shall be recovered or got written off after proper investigation under the orders of the competent authority. The articles of stores which are found to have become useless or obsolete or have been rendered surplus and cannot be put to any profitable use shall immediately be reported to the competent authority for sanctioning disposal by auction or write off, as the case may be.

(3)     The competent authority shall ensure that in explaining discrepancies, losses are not adjusted against surplus stores.

CHAPTER IX : CATTLE POUNDS

Rule 87. Admission of animals.

(1)     On the admission of an animal to a pound, the pound-keeper shall fill up columns 1 to 8 of a Pound register to be maintained in Form XXXVII taking the signatures or thumb-mark of the person impounding the animals in column 7 and shall then issue a receipt for the impounded animal in Form XXXVIII.

(2)     Each animal admitted shall ordinarily be entered on a separate line in the pound register. In case, however, a large flocks or herds are admitted at one time, a discretion is left to the pound-keeper in this respect.

Rule 88. Release of animals.

(1)     When the owner of an impounded animal or his agent appears to demand the release of his animal, the pound- keeper shall make the necessary entries in columns 9 to 16 of the pound register and fill up a release pass with its counterfoil in Form XXXIX. He shall then demand the fines and charges due on account of the impounded animal and on their receipt shall take the signatures or thumb-mark of the owner or his agent in column 20 of the pound register and the signature or thumb- mark of some person who can identify the person claiming the animal as the owner thereof or his agent, as the case may be, in column 21 and shall then release the impounded animal.

(2)     The progressive total of the sums received shall be entered at the foot of each counterfoil of the release passes at the time when the counterfoil is filled up and the pass issued, and the entering of the total shall not be deferred till the end of the day.

Rule 89. Sale of animals.

(1)     When a pound is directly managed by the Panchayat Samiti, every sale of impounded animal shall be conducted under the direct supervision of the Executive Officer or of such other person as the Panchayat Samiti may appoint in this behalf.

(2)     The pound-keeper shall attend every sale of impounded animals unless exempted from such attendance by general or special orders of the Panchayat Samiti on the ground that his attendance would prejudice his other duties. He shall take with him his pound register and his counterfoil book of receipts for the purchasers of the impounded animals sold in Form XL.

(3)     When under the provision of sub-rule (2), the pound-keeper does not attend a sale, the officer conducting the sale shall give to the purchaser of the impounded animals a receipt in Form XL and shall remit to the treasury with a challan Form III, the amount of sale proceed, if any, and shall send to the pound-keeper :-

(a)      a memorandum showing :

(i)       the number and description of animals sold;

(ii)      the date on which sold;

(iii)     the names and addresses of the purchasers;

(iv)    the amount for which sold; and

(v)      the number of animals, if any, returned unsold; and

(b)      the two foils of the challan received back from the treasury duly signed to be dealt with as provided for in rule 94 :

Provided that if the animals sold have been impounded otherwise than murkier the Cattle-Trespass Act, 1871, the officer conducting the sale shall not remit the amount in respect of such animals to the treasury but shall send it to the pound-keeper together with the memorandum specified in clause (b) of this sub-rule.

Rule 90. Receipt to be issued.

When impounded animals are sold, the pound-keeper shall, if he has attended the sale, enter the details of sale in the pound register and give to the purchaser of such animals a receipt in Form XL.

Rule 91. Memorandum showing disposal of proceeds of sale.

When impounded animals have been sold under the authority of section 14 or section 16 of the Cattle Trespass Act, 1871, the account to be delivered to the owner as required by that section, shall be drawn up by the pound keeper in form of a memorandum in Form XLI and the receipt referred to in section 16 of the said Act shall be taken in the last column of the counterfoil.

Rule 92. Net sale proceeds to be sent to Court.

When animals impounded otherwise than under Chapter III of the Cattle Trespass Act, 1871, have been sold, the pound-keeper shall fill up a memorandum in the same manner as prescribed in rule 91, but the sale proceeds, after deduction of the fines livable, the expenses of feeding and watering and expenses of sale, if any, shall be made over to the court or officer under whose authority the sale was ordered. The words "authorizing officer or his agent" being substituted for owner wherever the latter occurs in the memorandum in Form XLI.

Rule 93. Sums received on behalf of the Panchayat Samiti.

The pound keeper shall, immediately on receipt, add to the last progressive total entered in the counterfoil of release pass, all sums received by him on behalf of the Panchayat Samiti on account of impounded cattle sold, and also the amounts remitted direct to the treasury by the officer conducting the sale in accordance with the provisions of rule 89(3).

Rule 94. Remittance of pound collections treasury.

(1)     At such times as may be fixed by the Panchayati Samiti, but at least once a month the pound-keeper shall remit his collections to the treasury with a challan in Form III. Of the two foils of the challan received back from the treasury duly signed, one shall be pasted in the release pass book as evidence of the remittance having been made, and the other shall be sent to the Executive Officer of the Panchayat Samiti to enable him to enter the amount in his cash book.

(2)     The challan submitted under sub-rule (1) shall specify,-

(i)       net sale proceeds of unclaimed cattle; and

(ii)      other receipts.

Explanation. - The amount shown under sub-clause (i) of sub-rule (2) above shall be sums entered in column 18 of Form XXXVII as "surplus credited to account".

(3)     The Panchayat Samiti shall arrange for the remittance of the collections by money order in cases where this course is necessary in order to avoid interruption in the pound-keeper's duties.

Explanation. - Charges for feeding and water appropriated by the pound-keeper, the balance of the purchase money under section 16 of the Cattle-Trespass Act, 1871, and the net sale proceeds under rule 92 are not received on behalf of the Panchayat Samiti.

(4)     The collections shall be accounted for by the Panchayat Samiti in its quarterly account in Form VII under head "suspense" and credited to the provincial revenues under head " 0070 - Other Administrative Receipts" at the end of each month when the account is closed after deducting the amount paid, if any, to the owners of the impounded cattle under section 17 of the Cattle Trespass Act, 1871.

Rule 95. Claim for sale process of unclaimed animals.

(1)     When a claim is preferred under section 17 of the Cattle Trespass Act, 1871, to any sum credited as the net sale proceeds of unclaimed cattle, the original credit shall be traced in the pound register and if, on investigation the claim is established, the amount repayable shall be paid under the written orders of the Panchayat Samiti and the payment shall be brought to account direct in the cash book. The fact of the payment and the number and date of the payment voucher shall be noted in the remarks column of the pound register against the entry of the original credit.

(2)     No claim for refund of the net sale proceeds of unclaimed animals shall be entertained if it is preferred and established after the expiry of six months from the date of the sale.

(3)     When an investigation into claim cannot be undertaken Vijay the Panchayat Samiti, it may, at the request of the Panchayat Samiti, be made through the District Magistrate.

Rule 96. Feeding and watering of animals.

(1)     The Panchayat Samiti may give an advance not exceeding one hundred rupees, to the pound- keeper for the purpose of feeding impounded animals.

(2)     The charges for feeding and watering different classes of animals shall be fixed by the Panchayat Samiti from time to time at such rates that the receipts from this source do not exceed the actual cost of feeding and watering.

Provided that half the daily charges for feeding shall be recovered when an animal has been in the pound for less than eight hours :

Provided further that no feeding charges shall be recovered from the owner of an animal if the animal is impounded after the feeding hours and released before the next feeding hours.

Rule 97. Inspection of pound.

A pound under the management of a Panchayat Samiti shall be open to inspection by any member of the Panchayat Samiti, the Executive Officer, the Taxation Officer or a Tax Collector of the Panchayat Samiti and also by the Government audit staff. The Executive Officer of the Panchayat Samiti shall ensure that every cattle pound is inspected at least once a quarter and the result of inspection recorded in an Inspection book to be kept at the pound. A copy thereof shall be submitted by the Inspecting Officer to the Chairman of the Panchayat Samiti for his information and action, if any.

Rule 98. Pound ledger to be maintained.

A pound ledger in Form XLII shall be maintained in the office of the Panchayat Samiti, a separate page being assigned to each pound, in which shall be shown all expenditure on each pound and all income received from each pound and at the end of the year a statement shall be compiled by the Executive Officer and laid before the Panchayat Samiti showing the net loss or gain to the Panchayat Samiti during the year from each pound. 

CHAPTER X : AUDIT AND INTERNAL CHECK OF ACCOUNTS

Rule 99. Audit of accounts.

(1)     The audit of accounts of all receipts and expenditure of every Gram Panchayat shall be conducted once after every two years and that of Panchayat Samiti and Zila Parishad after every year by such officer as may be appointed by the Secretary to Government, Haryana, Finance Department and Director, Local Audit, Haryana.

(2)     Every Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, or any officer authorized by it in this behalf, shall be responsible for producing the relevant record to the auditors for conducting the audit and shall keep all records, statements and registers of accounts ready for the purpose of audit.

(3)     The Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, or any other officer authorized by it in this behalf, shall make suitable arrangement to enable the Auditor to hold his office for conducting audit.

Rule 100. Extent of audit.

(1)     The manner and the procedure of audit shall be determined by the auditor and if a change in such a procedure involves, financial implication such a change shall be effected only in consultation with the Government.

(2)     The official's) deputed by the auditor for the audit for accounts will be competent to physically verify, -

(a)      investments; and

(b)      store, stock and other property.

(3)     In addition to the ordinary audit, higher audit shall also be conducted by the auditor with reference to the following canons of financial propriety, -

(i)       Every Public Officer shall exercise the same vigilance in respect of expenditure incurred from the public funds as a person of ordinary prudence would exercise in respect of the expenditure of his own money;

(ii)      Money borrowed on the security of allocated revenues shall be expended on those objects only for which, as provided by rules made under the Act, money maybe so borrowed. If the money is utilized on works which are not productive, arrangements shall be made for the amortization of the debt;

(iii)     No authority shall pass an order in the exercise of its powers of sanctioning expenditure, which will be directly or indirectly, to its own advantage;

(iv)    Public funds shall not be utilized for the benefit of a particular person or section of the community unless, -

(a)      the amount of expenditure involved is insignificant; or

(b)      a claim for the amount could be enforced in a court of law; or

(c)      the expenditure is in pursuance of recognized policy or custom.

(v)      The amount of allowances such as traveling allowances granted to meet expenditure of a particular type, shall be so regulated that the allowances are not on the whole source of profit to the recipients.

Without prejudice to the other audit functions a list of the more important matters that may be taken up in higher audit is given below:-

(a)      Examination of administration reports dealing with public expenditure.

(b)      Scrutiny of orders delegating financial authority.

(c)      Scrutiny of rules and orders affecting expenditure and other transactions subject to audit.

(d)      Scrutiny of the financial position and suggestions for income or reducing expenditure for maintaining equilibrium.

(e)      Scrutiny of outstanding realization and collection of information from the assesses to ensure the correctness of the arrears.

(f)       Scrutiny of expenditure with a view to see that it is necessary and to make suggestions designed to stop extravagant expenditure.

(g)      Scrutiny of refunds of rates and taxes to ensure that there is no leakage of revenue.

(h)     In order to see that the traveling allowance bills are not made a source of profit.

(i)       Scrutiny of bills of Heads of Departments and other officers who countersign their own bills with special regard to the necessity and frequency of journeys and halts to see if they show any special feature which cannot be objected to in the ordinary audit.

(j)       Scrutiny of all traveling allowance bills particularly journeys by motor with a view to checking excessive demands.

(k)      Scrutiny of counter-signatures on bills to show if the Controlling Officer is not showing undue laxity.

(l)       Suggestion for transfer of headquarter in order to effect economy in traveling allowance charges and to facilitate the work of officers concerned.

(m)    Scrutiny of actual expenses on account of hire of conveyance and other charges with a view to fixing a suitable monthly allowance.

(n)     Scrutiny of frequent bills for short journeys.

(o)      Scrutiny of bills for pay and allowances with a view to see that the allowances or scale of pay are not excessive in comparison with that of similar posts under Government or in adjoining local bodies.

(p)      As regards supplies and services -

(I)      The insistence of calls for tenders being made before contracts are given and on comparison of local rates with those prevailing at important trade centers before placing order;

(II)     Comparison of rates in the neighboring localities for the supply obtained and contracts entered;

(III)   In case of water and electric supplies and other similar works the comparison of quality of the work done with the consumption of fuel;

(IV)   Scrutiny of water supply, electricity and other contingent charges with a view to suggesting the possibility of effecting economy.

Rule 101. Adoption of system of pre-audit or that of test check. 

It will be for the Government to determine in consultation with the Auditor whether a system of pre-audit or test check is to be adopted in respect of the accounts of Panchayat, Panchayat Samitis and Zila Parishads. The orders of the Government in this respect shall be final.

Rule 102. Audit reports.

The Auditor, as a result of his audit, shall prepare an audit report on the accounts of the Gram Panchayat, Panchayat Samiti and Zila Parishad, as the case may be. A copy of the audit report of-

(i)       Gram Panchayat;

shall be sent to the Sarpanch and Block Development and Panchayat Officer concerned,

(ii)      Panchayat Samiti;

shall be sent to the Executive Officer and Chief Executive Officer.

(iii)     Zila Parishad;

shall be sent to the Chief Executive Officer and the Government.

The audit report shall bring out in a concise way the important irregularities detected by the Auditor.

The unimportant and minor objections may be settled by the Auditor at the spot by discussion with Sarpanch/Gram Sachem, Executive Officer and Chief Executive Officer, as the case may be, or through an objection statement which shall be handed over, at the end of audit to the Sarpanch, Executive Officer or Chief Executive Officer, as the case may be.

Rule 103. Disposal of audit report report.

The Sarpanch, Executive Officer or Chief Executive Officer, as the case may be, shall attend to the audit report and the statement of minor objections promptly, but in no case delay the dispatch of reply to the auditor beyond one and half month in the case of audit report of Gram Panchayat and Panchayat Samiti and three months in the case of audit report of Zila Parishad and two weeks in the case of objection statement from the date of its receipt. A copy of the reply to the audit report duly approved by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be forwarded to the Auditor as well as to the authorities to whom the audit report has been issued under rule 102 for keeping a watch on the progress of their clearance.

Rule 104. Settlement of audit objections.

An audit objection shall be removed after the requirements of the audit are fulfilled or sanction of the competent authority is accorded as desired by the Auditor in his audit report. An audit objection shall be considered to have been finally settled only if so agreed by the Auditor.

Rule 105. Progress report of pending objections.

A half-yearly progress report on the settlement of pending objections shall be sent in duplicate by the Sarpanch, Executive Officer, or Chief Executive-Officer, as the case may be, to the Director, Local Audit, so as to reach him not later than the end of the month following the half year to which it pertains. The Director, Local Audit, shall compare it with his books in order to ensure that no pending objection has been left out of the statement, and in case there be such left out he shall cause it to be added in the list and shall forward a copy thereof to the Government with his observations.

Rule 106. Utilization certificates.

The Auditor, after auditing the account of Grants-in-aid, placed at the disposal of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, made by the Government under sections 38,76 and 145(2)(c) shall, furnish to the Accountant General, Haryana, a utilization certificate thereof to the effect that these grants have been utilized by the Gram Panchayat, Panchayat Samiti or Zila Parishads, as the case may be, for the purpose for which these were sanctioned. This will enable the Accountant General, Haryana, to adjust these grants finally in his books.

Rule 107. Maintenance of records of audit report.

The Gram Panchayats, Panchayats Samitis and Zila Parishads shall maintain a register in Form XLIII showing the receipt and disposal of the audit reports issued by the Auditor in order to watch their proper disposal. In case the Auditor feels the necessity [of records of audit report]1, by the Gram Panchayat, Panchayat Samiti, or Zila Parishad, another register or records in this behalf, he shall approach the Government for the purpose and the Government may order its maintenance.

Rule 108. Financial statements.

(1)     The Auditor, as a result of his audit, shall prepare a financial statement of the annual accounts of Gram Panchayat, Panchayat Samiti and Zila Parishad which shall be appended to their respective annual accounts. The financial statement shall inter alia bring out the true financial picture as on the last working day of the year to which it pertains. This financial statement, along with annual accounts of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be placed before the Gram Sabha, Panchayat Samiti or Zila Parishads, respectively, for such action as may be deemed necessary by them.

(2)     The annual accounts of the Panchayat Samiti or Zila Parishad and the financial statement thereon shall be examined and discussed by the Panchayat Samiti and the Zila Parishad, or any such other committee as may be constituted by the Government for any or all of the Panchayati Raj bodies.

Rule 109. Recommendation of committee on Panchayati Raj accounts.

The recommendations of committee shall be binding on the Panchayat Samiti and Zila Parishad. The Government shall exercise over all supervision of the work of these committees.

Rule 110. Payment of audit fee.

Gram Panchayat , Panchayat Samitis and Zila Parishads, as the case may be, shall pay to the Auditor the cost of Audit, unless otherwise ordered by the Government, for conducting the audit of their accounts. The cost of audit shall be determined by the Government in consultation with the Auditor, from time to time.

Rule 111. Internal check.

In order to exercise a proper control over the Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, in financial matters the Government may introduce a system of internal check and inspection of their accounts by its departmental officers. Government may depute any of its officers (hereinafter referred to as departmental officer) to carry out the work of internal check or inspection of the accounts of Gram Panchayat, Panchayat Samiti or Zila Parishads, as the case may be, in the manner and to the extent as may be deemed necessary.

Rule 112. Scope of internal check and inspection.

(1)     It shall be the primary responsibility of the officer carrying out the internal check or inspection to give guidance to the persons concerned in the proper maintenance of accounts and also to help them in the clearance of audit objections raised by the Auditor in his audit reports. The departmental officers in the course of internal check and inspection of accounts will be entitled to make such queries and observations and to call for such vouchers, statements, reports and other relevant records in relation thereto as may be necessary, and the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall make arrangements for the supply thereof. The scope of internal check and inspection of the accounts shall inter alia extend to see that -

(i)       all the registers prescribed for various purposes particularly for grants-in-aid and loan, if any, received from Government and their further utilization have duly been opened and maintained in accordance with the rules;

(ii)      all items of revenues and other dues which have to be brought to account are correctly and promptly assessed, realized and credited to the accounts of the Panchayat Samiti and Zila Parishad concerned;

(iii)     the initial accounts of demand have been properly prepared and all items of demand have been entered in the accounts and that the demand arrived at in the case of taxes and fees is generally correct and that adequate steps have been taken to enforce recovery;

(iv)    demand, collection and balance statements are regularly prepared and agreed with the subsidiary registers of demand and collections;

(v)      no amount due to the Panchayat Samiti or Zila Parishad is left outstanding in its books without sufficient reasons;

(vi)    a proper watch is kept over the growth of revenue by obtaining supplementary lists of persons or property liable to be taxed;

(vii)   the write off is supported by competent sanction and there is a record to show that the items are really irrecoverable;

(viii)  the arrears have been transferred at the end of the year to an arrear demand register;

(ix)    the bills issued for collection are in prescribed form, serially numbered and the stock account of bill books, receipt books etc., are properly maintained;

(x)      all properties usually leased or liable for lease have been leased out;

(xi)    an agreement or contract wherever it is necessary, has been entered into setting forth the conditions of agreement or contracts;

(xii)   security has been taken for due fulfillment of the terms of the lease agreement or contract;

(xiii)  the funds have been expended only on the purpose authorized by the Act or the rules;

(xiv)  the moneys made available for the expenditure have been provided for in the manner specified in the Act or the rules;

(xv)   due regard to the Government share and public contribution has been kept in formulating and executing the schemes under section 76(1);

(xvi)  the sanction (technical, administrative or financial) either special or general of the authority competent to sanction expenditure has been obtained;

(xvii) the character and pattern of schemes required to be formulated by the Panchayat Samiti under section 76(1) has not been changed, without proper authority;

(xviii)   the works for schemes have been executed within the prescribed period and in accordance with the original plan, design and sanction estimate;

(xix)  all claims are in accordance with rules and in prescribed form;

(xx)   all prescribed preliminaries to expenditures with rules relating to the method of payments have been duly observed;

(xxi)  the revenue and expenditure is correctly classified.

(2)     The departmental officer while carrying out the internal check and inspection will also be competent to physically verify (a) the cash; (b) the above and stock; and (c) the work in progress or completed.

Rule 113. Departmental inspection reports.

The departmental officers conducting the internal inspection checks and inspections shall issue their departmental reports. These reports shall be dealt with in the office of the Panchayat Samiti or Zila Parishad as the case may be, in the same manner as the inspection report of the Auditor, except that the Director shall not be brought into picture in their disposal. The departmental officer shall specifically see to the disposal of the previous departmental as well as Auditor's Inspection report at the time of internal check and inspection.

Rule 114. Delegation.

Notwithstanding anything contained in these [-][46] Rules, Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, may by resolution, delegate to the Sarpanch, Chairman, Vice- Chairman, the Chief Executive Officer, or any other servant of the Gram Panchayat, Panchayat Samiti or Zila Parishad or of the Government, all or any of the powers conferred upon the Gram Panchayat, Panchayat Samiti or Zila Parishad under this Chapter.

Rule 115. Relaxation.

Where the Government is of opinion that it is necessary or expedient so to do, it may, by order, for reasons to be recorded in writing, relax any of the provisions of these rules, with respect to any class or category of cases.

Rule 116. Interpretation.

The decision of the Government regarding interpretation of the rules shall be final][47]

CHAPTER XI : TAXATION

Rule 117. Power of taxation.

(1)     A Gram Panchayat shall pass a resolution for the imposition of a house tax under clause (a) of sub-section (1) of Section 41 within its jurisdiction, at such rates as it may deem proper but not exceeding the following rates-

(2)     A Gram Panchayat shall impose such duty, Cess or tax under clauses (b) and (c) of sub-section (1) of section 41 as may be authorized by the Government from time to time.

(3)     (a) Where a Gram Panchayat within its jurisdiction, proposes to levy a fee under sub-section (2) of section 41, it shall, by a notice specifying the rates of fee, invite objections, if any, to its proposal within thirty days from the date of issue of notice.

(b) The notice under clause (a) shall be made known to the public by beat of drum in the Sabha area and by pasting its copies at conspicuous places in Sabha area.

(c) After considering the objections, if any, made under clause (a), the Gram Panchayat shall pass final orders which shall be [-][48] brought to the notice of the public in the manner as laid down in clause (b).

(d)     (i) If a Gram Panchayat resolves to impose any tax, duty or cess under clauses (b) and (c) of sub-section (1) of section 41, it shall proclaim the purpose of a resolution imposing such tax, duty or cess for the information of the persons concerned either by beat of drum or by written notices affixed at some conspicuous places in the Sabha area or by both and invite objections and suggestions, if any, within a fortnight from the date of such proclamation. The resolution, with the objections and suggestions, if any, received, shall be considered by the Gram Panchayat at a meeting to be held for the purpose. If it is decided to impose the tax, duty or cess, the proposal shall be submitted to the Panchayat Samiti who shall, with such comments as it may like to make, forward the same to Government.

(ii) Government on receiving the proposal under sub-clause (i) may sanction the same or modify or refuse to sanction it or return it to the Gram Panchayat for further consideration.

(4)     When the proposal of a Gram Panchayat in respect of a tax other than house tax under sub-rule (1) is sanctioned, the Government shall notify the imposition of the tax, cess or duty in the Official Gazette, specifying the date on which the tax, duty or cess shall come into force.

(5)     (a) An appeal against the assessment of house tax or any other tax; fee, [Cess][49] or duty, shall lie to the Block Development and Panchayat Officer concerned.

(b) The appeal shall be preferred by means of a written memorandum within thirty days of the publication of the assessment. [The appeal shall be decided expeditiously and not later than a period of two months after hearing the appellant or his authorized representative][50]

(c) The assessment lists shall be amended, if necessary, in the light of the decision of the appellate authority.

(6)     (i) A Gram Panchayat may appoint one or more agent(s) to collect any tax, duty, cess or fees under the Act on payment of five per cent of the amount so collected as collection charges.

(ii) A demand and collection register in [Form VI of the Haryana Panchayati Raj Rules, 1995][51] shall be maintained by a Gram Panchayat for each kind of the tax, duty, cess or fee imposed.

Rule 118. Recovery of dues.

After the close of each year, the Gram Panchayat shall prepare a list of defaulters showing the amount due from each such defaulter and forward a separate case of each defaulter to the Collector who shall recover the same as arrears of land revenue under section 201. The amount thus recovered shall be handed over to the Gram Panchayat.

Rule 119. Power to exempt taxes and write off irrecoverable amount.

(1)     A Gram Panchayat may write off any irrecoverable amount [after reasons to be recorded][52], if it does not exceed a sum of one hundred rupees in each individual case. If it exceeds rupees one hundred it may be written off:

(a)      with the approval of the Panchayat Samiti concerned:

Provided it does not exceed five hundred rupees;

(b)      with the approval of Zila Parishad, if irrecoverable amount exceeds rupees five hundred but does not exceed rupees two thousand and five hundred;

(c)      with the approval of Government for amount exceeding rupees two thousand and five hundred;

(2)     The recovery under sub-section (5) of section 49 shall be effected as arrears of land revenue.

Rule 120. Assessment of taxation.

(1)     For purposes of assessment of any tax, a census of all the persons affected by it, shall be conducted by the officer authorized by the Panchayat Samiti or Zila Parishad, as the case may be, with the help of the Gram Panchayat concerned.

(2)     Before conducting the census, the Officer so authorized shall draw up a programmed in consultation with the Gram Panchayat concerned [and the programmed of conducting the Census shall be made known to the public by beat of drum in the sabha area] and shall notify it by affixing a copy thereof at a conspicuous place in the village or area of which he proposes to conduct the census. The said officer shall also furnish a copy of the programmed to the Gram Panchayat concerned and shall proceed to conduct the census accordingly.

(3)     A preliminary assessment statement in Form XLVI will thus be prepared by the assessing authority on the basis of the census assessment conducted by the said officer.

(4)     A copy of the statement of preliminary assessment so made, shall be exhibited in the office of the Zila Parishad, Panchayat Samiti and Gram Panchayats concerned, for the information of the assesses together with a notice to the effect that any assessee who objects to the inclusion of his name in the statement or who on any ground denies his liability for payment of the tax may, within 30 days from the date of the exhibition of the statement, submit his objections to the assessing authority. The fact of exhibition of the preliminary statement in the offices of the Zila Parishad, Panchayat Samiti and the Gram Panchayats concerned shall also be proclaimed by beat of drum in the villages concerned.

(5)     Particulars of every objection received by the assessing authority within the period specified in sub-rule (4) shall be entered in a register of objections in Form XLV.

(6)     When the period within which objections may be submitted under sub-rule (4) has expired, the assessing authority shall pass an order confirming every assessment , in respect of which no objection has been received within the period specified in sub-rule (4). In the case of objections received within the specified period the assessing authority shall cause a notice to be exhibited in the office of the Panchayat Samiti or Zila Parishad, as the case may be, intimating the date on which and the time and place at which such objections will be heard by him, and a copy of such notice will also be served upon the objector either personally or sent to him by post under postal certificate.

(7)     On the date, and at the time and place, specified in the notice, the assessing authority shall take up the objections received in the order in which they are entered in the register of tax objections in Form XLV and shall pass an order dismissing such objections in which the objector [or his/her authorized representative][53] is not present. In other cases, the assessing authority shall, after hearing the objector [or his/her authorized representative]4 and making a brief memorandum of such evidence as the objector [or his/her authorized representative][54] may produce in support of his objections and any other evidence which the assessing authority may think fit to record, pass such orders in respect of each objection, as it may think fit.

[-][55]

(8)     Within three days of the date on which necessary orders have been passed under the provisions of sub-rules (6) and (7) under, a final assessment statement in Form XLVI shall be prepared and caused to be exhibited in the offices of the Panchayat Samiti or Zila Parishad, as the case may be, by the assessing authority. The fact of such exhibition shall also be proclaimed by beat of drum in the village concerned.

(9)     Any assessee who objects to this assessment, as shown in the final assessment statement prepared under sub-rule (8), may submit in writing an appeal against such assessment to the Block Development and Panchayat Officer in case of Panchayat Samiti and Additional Deputy Commissioner in case of Zila Parishad, within thirty days of date of exhibition of the final assessment statement. The Block* Development and Panchayat Officer or Additional Deputy Commissioner, as the case may be, shall fix the date, time and place for hearing the appeal and shall send an intimation about the same to the appellant and the assessing authority. The Block Development and Panchayat Officer or the Additional Deputy Commissioner, as the case may be, shall, after giving an opportunity to the appellant or his authorized representative of being heard and after making such enquiry as he may deem fit, pass such orders in respect of the appeal as he may think fit. Such orders shall be final and the assessment statement shall, if necessary, be corrected in accordance therewith:

Provided that no appeal shall be heard by the Block Development and Panchayat Officer and the Additional Deputy Commissioner, as the case may be, unless he in satisfied that the tax in question has been deposited. If the appeal is accepted the tax so deposited by the appellant, Shall be refunded in accordance with the terms of the order.

Rule 121. General revision of assessment. 

Every assessment statement prepared under the provisions of sub-rule (8) of rule 120 and modified in accordance with the orders passed under sub-rule (9) of that rule shall remain in force for a period of three years. A general revision of the assessment statement shall thereafter be made in the manner in which the original assessment statement was prepared:

Provided that any assessee whose name is entered in an assessment statement may, before the thirtieth day of April in any year other thrive year in which the list is originally prepared or subsequently revised, apply to the assessing authority for remission or reduction of the amount of the tax to which he is assessed on the ground that there has been such a material change in his circumstances that the tax would not be levied on him at all or would be levied at a reduced rate, if a revision of the assessment were made and such application shall be dealt with, as if it were an objection submitted under sub-rule (4) of rule 120 :

Provided further that a Panchayat Samiti or Zila Parishad, as the case may be, may for special reasons to be recorded in its resolution, resolve for a general revision of the final assessment statement prepared under the provisions of sub-rules (8) and (9) of rule 120.

Rule 122. Reassessment of assesses escaping assessment. 

(1)     If the assessing authority is satisfied that are assessee has escaped assessment, or has been under-assessed^ the assessing authority may, at any time within a period of six years following the close of the year for which the assessment or reassessment is to be made, issue notice to be assessee, and after hearing him and making such enquiry as it considers necessary, may proceed to assess or reassess the tax payable.

(2)     The provisions of sub-rule (9) of rule 120 shall apply in such cases.

(3)     The assessment statement shall, if necessary, be corrected in accordance with the orders passed under sub-rule (1) or sub-rule (2).

Rule 123. Rectification of clerical mistakes.

The assessing authority or the appellate authority, as the case may be, under whose order the assessment statement is finalized under sub-rule (8) or sub-rule (9) of rule 120 may, at any time, within one year from the date of any order made by it, rectify any clerical or arithmetical mistakes apparent from the record:

Provided that no such rectification, which may have the effect of enhancing the assessment, shall be made unless the authority concerned has given notice to the assessee concerned of its intention to do so and has allowed him a reasonable opportunity of being heard.

Rule 124. Issue of demand slips.

(1)     Soon after the finalization of the assessment:, statement, demand slips in Form XL VII shall be prepared and served by the assessing authority upon each assessee. The service shall be effected either by the officer so authorized himself, or through a person authorized by him in this behalf or by post. In any case proper acknowledgement of the assessee shall be obtained in token of his having received the demand slip. Where the assessee is found absent or refused to receive or acknowledge the receipt of the demand slip, it shall be sent to him by post. When the demand slips are sent to the assesses by post, it shall be done under postal certificate and the postal certificate shall be deemed to be a proper acknowledgement of the assessee under this rule.

(2)     A progress report regarding the distribution of the demand slips shall be prepared and submitted by the said officer to the assessing authority in such manner as may be specified by him.

Rule 125. Time and manner of payment of tax.

(1)     Subject to the provisions of sections 93 and 151 all taxes and cesses will be realized from the assesses in two half-yearly installments

(2)     Where an assessee desires to pay the entire amount of tax or cess, as the case may be, in one installment, he may do so irrespective of the installments so fixed.

(3)     The taxes or cesses assessed under these rules shall become payable within one month of the date of issue of the demand sins failing which these shall become liable to be recovered as arrears of land revenue under section 201 :

Provided that where the assessee desires to pay the tax or cess, as the case may be, in one installment instead of half-yearly installments, he shall pay it within thirty days of the date of service of the demand slip under rule 124 and where the payment is to be made half-yearly, he shall pay the amount of the half-yearly installments before the expiry of each half- year :

Provided further that in case of half-year in which demand slip is served, the assessee shall pay the amount of the half-yearly installment, within thirty days from the service of the demand slip or before the expiry of half-year whichever is later.

Rule 126. Mode of realization.

All taxes, cesses and fees levied by a Panchayat Samiti or a Zila Parishad, as the case may be, shall be realized through its officer [or official]2 authorized by it in this behalf:

Provided that surcharge on stamp duty, if imposed, shall be realized through the Registrar or Sub-Registrar concerned, to whom the assessing authority shall supply a copy of the notification imposing the surcharge for realizing the amount of surcharge on stamp duty from the persons concerned and the Registrar or Sub-Registrar, as the case may be, shall issue a receipt for the amount of the surcharge received by him :

Provided further that an assessee may make the payment either direct at the office of the assessing authority concerned in person or through his agent or by money order or by cheque to be drawn in favor of the Panchayat Samiti or Zila Parishad, as the case may be, or to the said officer at the time of presentation by him of the demand slip to the assessee or his visit to the area:

Provided further that the said officer on receipt of the amount of demand slip shall make an entry of the payment in his collection challan Form XL VIII and shall issue receipt in Form XLIX which shall be prepared in duplicate by means of carbon process.

Rule 127. Preparation of tax demand and collection register. 

(1)     When the final assessment statement of tax demand is prepared, it shall be copied out in the tax demand and collection register in Form XLIV village-wise and tax wise by assigning separate pages to different taxes.

(2)     When the necessary entries have been posted in the Tax demand and collection register, the officer so authorized shall certify below the last entry in the register that all the entries from the assessment statement have correctly been brought therein and that the total demand as given above agrees with the total in the final assessment statement. An additional certificate will be given in the subsequent year to the effect that all arrears due on account of previous years have been included in the tax demand and collection register for the current year.

(3)     The above certificates shall be countersigned by assessing authority.

(4)     When an amendment is made in the final assessment statement, the necessary correction shall be made in red ink in the final assessment statement as well as in the tax demand and collection register under the dated initials of the assessing authority.

(5)     At the beginning of each year, a fresh tax demand and collection register shall be opened in which the arrears relating to the previous year as well as the demand for the current year shall be posted.

(6)     To enable the Panchayat Samiti or Zila Parishad, as the case may be, to watch the progress of collection of taxes, a tax collection progress statement in Form L shall be laid before the Panchayat Samiti or Zila Parishad, as the case may be, by Executive Officer or Chief Executive Officer respectively once in a quarter. The statement shall be prepared in two parts. The first part will indicate the collection of arrears and the balance of arrears and the second part will indicate the collection of the current demand and the arrears thereof which are still to be realized. The statement for the last quarter of the year shall be forwarded to the Chief Executive Officer by the Panchayat Samiti and to the Government by the Zila Parishad along with the annual account required to be prepared under sections 104 and 153:

Provided that if any arrears is due from any member or official of the Panchayat Samiti or Zila Parishad, as the case may be, the name of such person shall be shown in red ink separately at the end of the statement along with the amount due from him.

(7)     The officer so authorized by the Panchayat Samiti or Zila Parishad, as the case may be, shall remit the amount so collected at the office of Panchayat Samiti or Zila Parishad concerned through a challan in form XLVIII.

(8)     The concerned officer shall, periodically at an interval of not more than ten days pay the amount of his collection at the office of the Panchayat Samiti or Zila Parishad, as the case may be, and shall obtain acknowledgement there for.

(9)     All the realization of taxes received directly at the office of the Panchayat Samiti or Zila Parishad, as the case may be, or through the officer so authorized shall be posted in the tax demand and collection register without any avoidable delay. The entries so made in the said register shall be attested by Executive Officer or Chief Executive Officer, as the case may be, with reference to the relevant record.

(10)   Whenever the arrears of any tax are recovered as arrears of land revenue under section 201, a remark to that effect shall be made, in the remarks column of the demand and collection register and the amount of any notice, fee or cost required shall be shown against the "deduct" entry as the cost of collection of the tax.

Rule 128. Procedure in levying of fees.

(1)     A Panchayat Samiti or Zila Parishad, as the case may be, may at a special meeting pass a resolution to propose the levy of fees under section 91 or 149 respectively.

(2)     When a resolution, referred to in sub-rule (1), has been passed, the Panchayat Samiti or Zila Parishad, as the case may be, shall publish a notice defining the class of person(s) on whom and the manner in which the fees shall be levied. The publication shall be done by affixing copies of the notice at the notice boards of the offices of Panchayat Samiti and Zila Parishad and at conspicuous places in the villages concerned.

(3)     Any person likely to be affected by the proposed levy of fees and objecting to the same may, within a period often days from the publication of the notice, send his objection, in writing, to the Panchayat Samiti or Zila Parishad, and the Panchayat Samiti or Zila Parishad, as the case may be, shall, at a special meeting, take such objections into consideration.

(4)     If no objection is received within the said period often days or the objection received is considered to be unacceptable, the Panchayat Samiti or Zila Parishad, as the case may be, shall submit its proposal to the Chief Executive Officer and the Government respectively, with the objections, if any, which have been received, along with its decisions therein.

(5)     In case the levy of any fees is considered to be emergent and does not permit of inviting objections, the Panchayat Samiti and Zila Parishad, as the case may be, submit its proposal to the Chief Executive Officer and Government respectively, without observing the procedure specified in sub- rules (2), (3) and (4).

(6)     The estimated amount of income from the levy of the proposed fees shall also be intimated to the Chief Executive Officer or Government, as the case may be, along with the proposal.

(7)     On receiving the proposal from the Panchayat Samiti or Zila Parishad, as the case may be, under sub-rule (4), the Chief Executive Officer or the Government, as the case may be, shall, within a fortnight sanction or refuse to sanction it or return it to the Panchayat Samiti or Zila Parishad concerned for further consideration. In respect of a proposal for the levy of fees, received by Chief Executive Officer or Government, as the case may be, under sub-rule (5), the said authority shall take action as expeditiously as possible, and in any case not later than a week of the receipt of the proposal.

(8)     If the Chief Executive Officer or Government, as the case may be, return the proposal to the Panchayat Samiti and Zila Parishad concerned, the proposal received back after reconsideration may either be accepted or refused but shall not be sent to Panchayat Samiti or Zila Parishad, as the case may be, for further consideration.

(9)     If the Chief Executive Officer refuses to accept the original or the reconsidered proposal of the Panchayat Samiti or for the levy of fees, he shall forward the proposal in its original form or in the form as reconsidered by the Panchayat Samiti, as the case may be, to the Government who shall then decide whether the fees are to be levied or not, and the decision of the Government, in this respect shall be final.

Rule 129. Method of realization.

(1)     All fees except those levied on fairs under section (91)2 and clause (ii) of section 149, shall be collected by means of receipt in Form LI.

(2)     Periodically at an interval of not more than ten days, the employee of the Panchayat Samiti or Zila Parishad, as the case may be, who is authorized to collect such fees, shall pay the amount of his collections at the office of Panchayat Samiti or Zila Parishad, as the case may be, with challan in Form LII on which he shall note in the second column, the book and receipt numbers of the receipts in respect of which the payment is made:

Provided that if the Chief Executive Officer or Government as the case may be, so directs in any case, the employee shall make the payment by means of money order and shall send the challan separately by post. The amount of the payment shall be noted on last counterfoil used, on the back of which shall be pasted the challan when it is returned to him by the office of the Panchayat or Samiti Zila Parishad, as the case may be.

(3)     At every public hospital, dispensary, School, Sarai, Market, rest house and other public institutions, where fees are levied and collected under sections 91 and 149, a table of sanctioned rates, printed in Hindi and English languages, shall be exhibited together with a notice to the effect that a printed receipt may be demanded for every payment of fees made by any person :

Provided that in the case of rest houses, in the charge of Chowkidars, a formal receipt shall not be issued but the chowkidar shall realize the fees from the occupants of rest houses and get the amount paid by occupants written in visitor book. The Officer authorized by the Panchayat Samiti or Zila Parishad, in this behalf, shall arrange his tour programmed in such a manner so as to enable him to visit each outlying rest house in the jurisdiction of Panchayat Samiti and Zila Parishad, as the case may be, and recover the amount realized by the Chowkidar and credit the same into the "Samiti Fund" and "Zila Parishad Fund", respective fortnightly.

(4)     At conspicuous places at every fair where fees are collected, table of the sanctioned rates shall be exhibited in Hindi language together with notice to the effect that a receipt shall be demanded from the official incharge, for every payment made.

(5)     Fees at fairs shall be collected by means of receipts in Form LIII which shall be written with an indelible pencil and prepared in triplicate by means of carbon process, the second carbon copy being retained and the original along with the first carbon copy detached and handed over to the payer.

(6)     The payer, on demand by an officer so authorized, by the Panchayat Samiti or Zila Parishad, as the case may be, in this behalf, shall produce for inspection the original and the carbon copy of the receipt granted to him. After verifying the entries made in the original as well as in the carbon copy receipt, the officer concerned shall return the original copy to the payer. The carbon copy which shall be retained by such officer shall, before it is finally filled, be checked with the office copy of the receipt in Form LIII.

(7)     The collections from ferries shall be accounted for under head "Suspense" and credited to the State revenues under the relevant receipt head in the first week of the following month.

(8)     A stock register shall be maintained in the office of the Panchayat Samiti and Zila Parishad, in respect of receipt books.

(9)     When the receipt book has been completely used, counterfoils shall be sent to the office of the Panchayat Samiti or Zila Parishad concerned, as the case may be, for check with actual credit. Before a new receipt book is issued, the old receipt book with all the counterfoils shall be surrendered and the surrendered counterfoils will be caused by the Executive Officer or Chief Executive Officer, as the case may be, to be kept in safe custody in his office.

Rule 130. Declaration of Fair boundary.

The Panchayat Samiti or Zila Parishad, as the case may be, may declare the boundaries of its fairs by the exhibition of notice on notice board at the office of Panchayat Samiti or Zila Parishad concerned, as the case may be, and at conspicuous places in the area so demarcated.

PART 2

CHAPTER XII : WORK RULES

Rule 131. Sanction of estimate.

(1)     (a) No work shall be commenced unless a properly detailed design estimate and costs in Form LIV and LV have been sanctioned, funds for its execution arranged/deposited with executing agency and orders for its commencement is issued by the competent authority referred to in Schedule "A".

["(b) besides the cost of actual work other components of cost, as relevant; like contingencies, quality control measures etc.; may also be provided in a rough cost estimate as per Public Works Department Code.

(c)   a revised estimate in Form LVI and LVII shall be submitted to the authority competent to accord original administrative approval when the sanctioned estimate is likely to exceed or has exceeded more than 10 percent, if it is not executed within the stipulated period or due to revision of rates as per Haryana Public Works Department schedule of rates 2021.";][56]
 

(d) The Junior Engineer, Sub-Divisional Officer shall ordinarily in the month of October of each year prepare a consolidated estimate for maintenance and repair to be carried out in the next year in respect of buildings, roads and other works pertaining to each Gram Panchayat Samiti and Zila Parishad concerned to provide for necessary funds in the budget estimates.

(e) All estimates for minor and major works will be based on the Schedule of rates accepted by the P.W.D. of Haryana Government:

Provided that in exceptional circumstances variation may be sanctioned by the authority competent to sanction the original estimate.

(f) Where a part of the cost of the work is to be met from public contributions, such contributions, if in cash, shall be realized by the Panchayati Raj body concerned and shall be deposited with the authority executing the work and if in the shape of voluntary labor, the money equivalent to such labor, shall be indicated in the estimate.

["(g) separate estimate shall be prepared for each work instead of clubbing different types of works in one estimate. In case of pavement work of a street, single estimate shall be prepared for all the proposed streets, no part estimate of a particular street shall be prepared. A site plan shall be enclosed showing the proposed street in Red Colour, already paved streets in Black Colour and the remaining kachha streets in Yellow Colour to avoid duplication or misutilization of funds. Each estimate shall be accompanied with a geotagged photo of the proposed site specifically mentioning the time and date of the photo captured. Splitting of work shall not be allowed.".";][57]
 

(2)     When in a proposed work, the alignment of a new road, drain etc. passes close to or involves alteration to or diversion of pre-existing railways and interference with any work or land pertaining to same or any other work of any other department of State or Central Government/Corporation/Institution, a Junior Engineer or Sub-Divisional Officer of the Panchayati Raj, Public Works Circle shall, during the survey, ascertain the views of the authority incharge of such railways or other department and obtain their written consent. If they contemplate undertaking any work which could affect the proposed road/drain etc, the estimate shall contain provision for necessary additions and alterations.

Rule 132. Administrative approval and technical sanction.

The powers of the various authorities competent to accord administrative approval and technical sanction for works are given in Schedule 'A' to these rules.

Rule 133. Revised Administrative approval.

If the detailed estimate of any project when prepared exceeds the amount administratively approved by 10 per cent or more, or if it becomes apparent during the execution of any work that the amount administratively approved is likely to be exceeded by 10 per cent or more, owing to increase of rates or other causes, the revised administrative approval of the authority competent to accord original approval to the increased expenditure shall be obtained without delay. Similarly, revised administrative approval shall be obtained for important modifications of the proposal originally approved, even though the cost thereof may be covered by the saving on other items.

Rule 134. Manner of execution of works, calling of tenders, quotations and contract agreement. 

(1)     ["(a) the Gram Panchayat, Panchayat Samiti and Zila Parishad, as the case may be, shall be competent to accord administrative approval of work(s) from their respective funds as per Schedule A.
 

(b)   for funds other than Gram Fund, Samiti Fund, Zila Parishad Fund under plan/non plan schemes of the Government; the administrative approval shall be accorded by the competent authority as per Schedule A subject to the general directions of the Government.
 

(c)   all development works shall be executed through tender by Gram Panchayat or Panchayat Samiti or Zila Parishad or Executive Engineer, as the case may be, subject to technical approval as per Schedule A and tender process shall be carried out as per Schedule B and C:
 

Provided that for the development works estimated to cost upto five lakh rupees may be executed by the Gram Panchayat or Panchayat Samiti or Zila Parishad, as the case may be, without following the tender process subject to the condition that such estimated amount of works shall not exceed twenty five lakh rupees or half of the total available Gram Fund or Samiti Fund or Zila Parishad Fund, as the case may be, whichever is lower during the whole financial year.
 

(d)   The executing agency concerned shall initiate the process of execution of work within fifteen days of allocation of funds in its account. All the accounts shall be maintained by the respective authorities as per departmental register in Form LVIII and tender register in Form LIX and LX.";][58]
 

(2)     ["(a) In case of work costing up to twenty-five lakh rupees, a bidder has to deposit five percent of the tender amount as earnest money. Work Order shall be issued to successful bidder without issuing "acceptance letter" subject to the condition that earnest money deposited by the bidder shall be refunded only if the amount of required performance security at the rate of five percent is deposited or it is deducted from the first running bill. In case of work costing above twenty-five lakh rupees, a bidder has to deposit two percent of the tender amount or one lakh twenty five thousand rupees whichever is higher as earnest money. The same mechanism as is applicable to all agencies of Government for cooperative labour and construction societies shall be applicable to works undertaken by Panchayati Raj Institutions. The provisions of the standard bid document issued by Public Works Department, (Building and Roads) and applicable to all agencies of Government in case the bids are received at low rates shall apply to works undertaken by Panchayati Raj Institutions. Mechanism for quality assurance shall be established through the proposed Quality Assurance Authority.
 

The successful bidder shall deposit required performance security within seven days of receipt of letter of acceptance, with the Gram Panchayat, Panchayat Samiti, Zila Parishad or Executive Engineer, as the case may be, in the form of bank guarantee/Fixed Deposit Receipt as specified by the Government. Failure of the successful bidder to comply with the requirements mentioned in bid document shall constitute sufficient ground for cancellation of the award and forfeiture of the earnest money and such bidder shall be debarred for a period of two years from participation in tenders in the department. If the tender rates are received unbalanced then additional performance security may be deposited as per bid documents or as specified by government from time to time. When a tender has been accepted, an agreement in a form prescribed in sub-para (1) of para 7.3 of Manual of Orders of the Public Works Department, (Building and Roads) Branch, Haryana shall be entered jointly by the Panchayati Raj Institution concerned, Drawing and Disbursing Officer of Panchayati Raj Institution and Sub-Divisonal Engineer or Executive Engineer concerned, as the case may be, with the contractor. The performance security deposited shall be refunded after the completion of defect liability-cummaintenance period.
 

(b)   The security shall be deducted from the running bills of the contractor at the rate of six percent (maximum five percent of the contract value); which shall be repaid half on completion of the whole work to the contractor and half when the defect liability-cum-maintenance period has passed. During the defect liability-cum-maintenance period, the Engineer shall notify the defects to the contractor well in time. It shall be the duty of the contractor to remove these defects to the satisfaction to the site incharge Engineer. The Drawing and Disbursing Officer of the Gram Panchayat or the Panchayat Samiti or Zila Parishad or Executive Engineer as the case may be, shall ensure that this exercise has been duly completed by the contractor and the site incharge Engineer. In the meantime, if his work has been found to be defective or not up to the specifications and the contractor has not remedied such defect or has failed to bring the work up to specifications, in that case, such security or sum deducted shall be forfeited, as per bid document. A record of the deposits, made by deduction from running bills as also of all the payments of deposits shall be kept in the office of the Gram Panchayat, Panchayat Samiti, Zila Parishad or Executive Engineer, as the case may be, in deposit register in Form LXXII.".][59]
 

Rule 135. Works orders.

["(1) When the estimated cost of development work is upto five lakh rupees, Gram Panchayat/ Panchayat Samiti/ Zila Parishad may decide to execute the work either through tender or to execute the work departmentally. For the purposes of tender, the provisions mentioned in rule 134 shall apply. The reference rates for Interlocking Paver Blocks shall be determined at the state level. The field functionaries shall be free to procure Interlocking Paver Blocks at rates equal to or lower than the reference rates through the District Level Committee after following a competitive process or through GeM Portal, whichever is lowest. Store items like RCC Bench, Dustbin, RO, Water Cooler, Tricycle, E-Rickshaw etc. and the material for which supplier and rates are not fixed by Government, the material is to be procured through local market on the rates approved by the District Level Purchase Committee or GeM Portal, whichever is less. Supply order shall be issued by Sarpanch and Gram Sachiv/Chairman Panchayat Samiti and Block Development and Panchayats Officer/President Zila Parishad and Chief Executive Officer in case of Gram Panchayat/Panchayat Samiti/Zila Parishad respectively".
 

The workwise stock register shall be maintained by Panchayati Raj Institutions. No advance payment shall be allowed. Bill as per site measurements shall be supplied by the contractor. Technical authorities shall ensure that assessment of the development works shall be done as per latest Haryana Schedule of Rates 2021 rates. No other methods shall be allowed. Taxes etc. shall be deducted and deposited by the Drawing and Disbursing Officer of concerned Panchayati Raj Institutions as per rule.
 

(2)   When the work costing upto five lakh rupees, is to be executed departmentally, works on quotation basis shall be undertaken only on labour rates. Quotations for labour rates may be invited by the committee constituted as under :-
 

(1)     Sarpanch, Gram Sachiv, Junior Engineer & Social Education Panchayats Officers in case of Gram Panchayat.

 

(2)     Chairman, Panchayat Samiti, Block Development and Panchayats Officer and Sub Divisional Engineer of the concerned block in case of Panchayat Samiti.

 

(3)     President, Zila Parishad, Chief Executive Officer and Executive Engineer Panchayati Raj in case of Zila Parishad
 

The said Committee shall finalize the lowest rates and while finalizing the rates, prevailing rates for the similar nature of works in other PRIs shall be kept in mind. Quotation notice (Form LXXIII) shall be displayed on Notice Board also. The Sarpanch and Gram Sachiv/Secretary/ Chairman Panchayat Samiti and Block Development & Panchayat Officer/President Zila Parishad and Chief Executive Officer shall issue the work order in case of Gram Panchayat/Panchayat Samiti/Zila Parishad respectively.
 

Enhancement of the amount of work order or splitting the same work into different parts is not allowed. Quotation register shall be maintained by the Panchayati Raj Institiutions in which entries of quotation invited for each work must be made for proper record and audit. Security from the running bills shall be deducted as per rule 134.".][60]
 

Rule 136. Muster roll.

(1)     In the case of work carried out by daily labor, the person incharge of the work shall maintain a muster roll in Form LXII and all payments shall be made after the muster roll has been passed by the competent authority. No acquaintance roll shall be required in respect of payments of such establishment, as acknowledgement of the payee shall be obtained on the muster roll.

Explanation. - Drawing and Disbursing Officer of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be the competent authority to pass the muster roll.

(2)     Each payment on the muster roll shall be made and witnessed by the official of the highest standing available, who shall certify to the payments individually or by groups, at the same time specifying both in words and figures at the foot of the muster roll, the total amount paid on each' date and if any item remained unpaid. The details thereof shall be carried forward to arrears register as detailed in sub-rule (3),

(3)     Unpaid items of muster roll shall be entered into an arrears register form under verification by the competent authority to pass muster roll at the time of closing of monthly account and further disposed of as laid down under these rules. The payment of these items shall be made by the said competent authority within six months from the date of voucher concerned.

Rule 137. Measurement books.

Subject to the provisions of rule 135(1), details of all works shall be entered in a measurement book to be maintained by the. person incharge of work in Form LXXI.

Rule 138. Maintenance of registers of muster roll and measurement book. 

A register of muster rolls and measurement book shall be maintained in Forms LXIII and LXIV by the Gram Panchayat, Panchayat Samiti or Zila Parishad, Deputy Chief Executive Officer of Zila Parishad and Executive Engineer who will also issue them strictly according to requirements and of the work approved by competent authority.

Rule 139. Assessment and completion report.

After the completion of the work of every kind or nature, an assessment and completion report shall be submitted to the authority competent to grant administrative approval, with a complete copy to concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, in the Form LXV. The competency of the person authorized to submit assessment and completion report is given in Schedule 'D'.

Rule 140. Electrical works.

All the electrical works at Gram Panchayat, Panchayat Samiti and Zila Parishad level shall be carried out with the consultation or approval of electrical wing of Panchayati Raj Department and also as per instructions issued by the Government from time to time. All maintenance works at all levels shall also be carried out by the Electrical Wing of Panchayati Raj Department strictly.

Rule 141. Preparation of bills for works.

Payment for work shall be made by means of, -

(a)      first and final bill in Form LXVI in all cases when a single payment is to be made on completion of a work or supplies made; or

(b)      a running bill in Form LXVII where payment is to be made during the progress of a work for the work executed or material supplied; such payment being strictly considered as payment on account and will not in any case mean final acceptance of such work; or

(c)      a final bill in form LXVIII when final payment is to be made in respect of a work or the supply of material completed, payments in respect of which have previously been made on running bills; or

(d)      hand receipt in form LXIX which is simple form of voucher intended to be. used for all miscellaneous payments for which none of the forms referred to in clauses (a), (b) and (c) is used.

Rule 142. Extension in time limit.

When a contractor is unable to complete the work according to agreement for reasons beyond his control, the time limit provided in the agreement may be extended by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, on an application by the contractor within twenty days of the date on which hindrance or difficulty has arisen.

Rule 143. Account record.

The account relating to contractors shall be kept in the contractor's ledger in Form LXX separate page or set of pages being reserved for all the transactions with each contractor. The ledger accounts shall be closed and balanced monthly.

Rule 144. Saving clause.

In case of doubt with regard to the provisions made in this chapter or with regard to matters for which no provision has been made in these rules, provisions made in Public Works Department Code, Government of Haryana shall be followed.

Rule 145. Repeal.--

The Punjab Panchayat Samitis Taxation and Fees Rules, 1963, the Punjab Panchayat Samitis and Zila Parishads Services Rules, 1965, the Punjab Panchayat Samitis and Zila Parishads Services (Traveling Allowances and Honoraria) Rules, 1964, the Punjab Panchayat Samitis and Zila Parishads Servants (Punishment and Appeal) Rules, 1964, the Punjab Zila Parishads (Power and Function) of Secretaries Rules, 1952 [the Punjab Panchayat Samitis and Zila Parishads, Non-Official Members (Payment of Allowances) Rules, 1965] and Punjab Panchayat Samitis and Zila Parishads (General) Financial, Budget, Accounts and Audit Rules, 1964, in their application to the State of Haryana are hereby repealed :

Provided that anything done or any action taken under the rules so repealed shall be deemed to have been done or taken under the corresponding provisions of these rules to the extent it is not inconsistent with the provision of these rules. 

Rule [146. General guidelines.

 

Any general guidelines relating to execution of development works issued by the State Government or by Public Works Department shall be followed.
 

Rule 147. Responsibility for quality and quantity.

 

The Junior Engineer/ Sub Divisional Engineer/ Executive Engineer concerned shall be responsible for quality and quantity for all works executed through tender; which shall be shared in the ratio of 80:20 by technical wing (Junior Engineer/Sub Divisional Engineer/Executive Engineer) and Drawing and Disbursing Officer of the Panchayati Raj Institutions (Gram Panchayat/Panchayati Samiti/Zila Parishad) concerned. The works that are executed by the Gram Panchayat or Panchayat Samiti or Zila Parishad without tendering process, the Drawing and Disbursing Officer of the Panchayati Raj Institution concerned, who is releasing the payment of work shall be responsible in addition to the technical authority concerned and responsibility shall be shared in the ratio of 80:20 respectively i.e. 80% for the Drawing and Disbursing Officer of Panchayati Raj Institutions (Gram Panchayat/Panchayati Samiti/Zila Parishad) and 20% for the technical wing (Junior Engineer/Sub Divisional Engineer/Executive Engineer).
 

Rule 148. Review of progress and report thereof.

 

The Block Development and Panchayat Officer concerned in case of works being executed by Gram Panchayat and Panchayat Samiti and the Chief Executive Officer in case of works being executed by Zila Parishad or Executive Engineer, shall review the progress of all development works every month. The Block Development and Panchayat Officer shall submit such report to the Chief Executive Officer who shall submit a compiled monthly report of the district to the Director.
 

Rule 149. Fixation of rates of material.

 

The building construction material for which rate contract has not been done by the Government, a committee headed by the Deputy Commissioner and consisting of the Chief Executive Officer, District Development and Panchayat Officer and Executive Engineer, shall fix the rates for various materials block-wise and shall review the rates after every six months keeping in view the rates prevailing in the market. At the time of fixation of rates, competitive rates shall be explored through e-tendering process.
 

Rule 150. Inspection and verification of works.

 

(1)     In respect of any development work, no payment shall be made by any executing agency either in advance or without due technical verification by the competent authority.

 

(2)     The Deputy Commissioner, Superintending Engineer, Additional Deputy Commissioner, Chief Executive Officer, Executive Engineer, Sub-Divisional Officer (Civil), District Development and Panchayat Officer and Block Development and Panchayat Officer, shall mandatorily inspect the development works at least to the extent 1%, 1%, 2%, 5%, 5%, 5%, 5% and 10% of the total works in their jurisdiction respectively.

 

(3)     The Gram Sachiv shall submit a monthly report of all the income and expenditure done by the Gram Panchayat to the Social Education and Panchayat Officer who shall submit the same to the Block Development and Panchayat Officer. The Social Education and Panchayat Officer shall regularly inspect the records of all Gram Panchayats and shall ensure that there is no unauthorized withdrawal by the Gram Panchayat and all such cases shall be reported in writing to the Block Development and Panchayat Officer concerned immediately who shall take action against the delinquents.

 

(4)     In case any Gram Panchayat, Panchayat Samiti or Zila Parishad or Executive Engineer utilizes the fund for any work other than sanctioned work, the Drawing and Disbursing Officer of Gram Panchayat, Panchayat Samiti, Zila Parishad or Executive Engineer concerned and Technical authority verifying the work, shall be held responsible.

 

(5)     The Gram Panchayat, Panchayat Samiti, Zila Parishad or Executive Engineer concerned being the executing agency shall prepare and furnish the Utilization Certificate within fifteen days of the completion of the work undertaken to the Director through Chief Executive Officer.

 

(6)     In case of works being executed by Gram Panchayat or Panchayat Samiti, half of the estimated contingency shall be transferred to the contingent account of Block Development and Panchayat Officer. The contingent amount so transferred may be used by the Block Development and Panchayat Officer or Sub-Divisional Engineer for expenses such as tender process, stationery, hiring charges for vehicles and other unforeseen expenses. The balance 50% contingencies shall be retained by the executing agency with them to defray any other expenses.",][61]