M.P. District Panchayat Raj Fund Rules, 1998

M.P. District Panchayat Raj Fund Rules, 1998

Published vide Notification No. F. 1-4-97-22-P-2, dated 22-8-1998, M.P. Rajpatra (Asadharan), dated 22-8-1998 at p. 928 (5)

mp632

LEGISLATIVE HISTORY 6

In exercise of the powers conferred by sub-section (1) of Section 95 read with sub-section (1) of Section 76 of the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby makes the following rules, the same having been previously published as required by sub-section (3) of Section 95 of the said Act, namely :-

Short Title.- These Rules may be called the Madhya Pradesh District Panchayat Raj Fund Rules, 1998.
Definitions.- In these rules, unless the context otherwise requires,-

(a) "Act" means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);

[(b) x x x]

[(b-1) xxx]

(c) "Collecting Agency or Authority" means the Agency or authority nominated by the Stale Government for the purpose of collection of proceeds of various items under sub-section (1), (2) and (3) of Section 76 of the Act;

[(c-l) "Gram Sahha" means the Gram Sabha constituted under Section 5A of the Act;]

(d) "Development Tax" means the tax levied under sub-section (3) of Section 74 of the Act;

(e) "Form" means the form appended to these rules;

(f) "Fund" means the District Panchayat Raj Fund constituted at the District level under sub-section (1) of Section 76 of the Act;

(g) "Fund Administrator" means an Officer authorised by the State Government as the administrator of the Fund;

(h) "Fund Manager" means the bank with which account of District Panchayat Raj Fund is operated;

[(i) X X. X]

[(j) x x x]

(k) "Last Census" means the last Census of India, whose figures have been published by the Registrar General of India;

[(l) xxx]

(m) "Panchayat" means a Gram Panchayat, a Janpad Panchayat or a Zila Panchayat, as the case may be;

(n) "Revenue Year" means the year commencing from 1st October and ending on 30th September each year;

(o) "Rural Population" means the population as ascertained at the last Census of which the relevant figures have been published;

[(p) xxx]

Nature of the Fund.- The fund shall comprise of-

[(i) xxx]

[(ii) xxx]

[(ii-a) xxx]

[(ii-b) xxx]

(iii) Proceeds of development tax; and

(iv) Proceeds of such other taxes, duties, fees and other receipts, as may be specified by the State Government after deduction of collection charges as determined by the State Government from time lo time.

Opening of the Account of District Panchayat Raj Fund.- (1) The Fund Administrator shall, in accordance with the instructions issued by the State Government from time to time, keep the fund in a Saving Bank Account in the State Bank of India or if no branch of the State bank of India exists then with its associated Bank or if no such associated Bank also docs not exist at the District or Block headquarters then in a Nationalised Bank as may be notified by the State Government.

(2) The aforesaid accounts at the District level in the name of "District Panchayat Raj Fund" and collection accounts at Block level branches of Bank, will be opened only according to the code/heads of receipts as specified in Schedule-1.

Mode of deposit into fund.- (1) The collecting agency or Authority or any individual paying money into the fund, shall after due certification by the officer nominated by the Fund Administrator present it at designated bank with a memorandum or challan in Form-1 showing distinctly the nature of payment and all the information necessary proper classification of accounts as per Schedule-1 and for preparation receipt to be given in exchange.

(2) The Challan shall he prepared in four copies. One copy shall be retained by the designated bank and one copy shall be forwarded by designated bank to the Fund Administrator while the remaining the copies shall be given back to the depositing agency.

(3) The Collection accounts shall be maintained at the block level branch of designated bank and the collected amount shall be remitted to the district level account on a monthly basis through telegraphic transfer or demand drafts as agreed upon.

(4) The depositing agency shall forward a consolidated statement of money deposited in Form-2 alongwith the respective challans every month lo the Fund Administrator.

Custodian of the fund.- The fund shall be operated under the joint signatures of Fund Administrator and Chief Executive Officer of Zila Panchayat.
Maintenance of the accounts.- (1) In order to maintain a correct classification of accounts, the Fund Administrator shall cause to prepare the ledgers, [Gram Sabha/Gram Panchayatwise]and item wise as prescribed in Form-3.

(2) At the end of every revenue year, for each [Gram Sabha/Gram Panchayat] the closing balance under each item shall be calculated and carried forward as the opening balance of the next revenue year.

[8. Distribution of Proceeds. - From and out of the fund, the proceeds realised under Rule 3 in the preceding revenue year, there shall be paid every year, a general purpose grant-in aid in the following manner, namely-

(a) The fund received from Government , of India and State Government for implementation of their plans and schemes shall be distributed to three tier Panchayats and Gram Sabhas as per their norms and instructions.

(b) Out of the amount collected as Development Tax shall be distributed, in equal proportion, to the concerned Janpad Panchayats and those Gram Panchayat/Gram Sabhas which falls with in that Janpad Panchayats, the amount alloted to the Gram Panchayats, shall further be distributed amongst the Gram Sabhas in proportion to the rural population on the basis of latest Census of the said Gram Panchayats.

(c) The proceeds of such other fees, toll tax and other receipts shall be distributed amongst three her Panchayat and Gram Sabha as may be specified by the State Government after deduction of collection charges.]

Operational Expenditure.- (i) The interest incurred on the amount deposited in the fund shall be used for the efficient operation of the District Panchayat Raj Fund. For this purpose, Fund Administrator shall be competent to accord requisite sanctions.

(ii) The service charges @ 11.20 paise per hundred rupees, as applicable to Government transactions shall be charged for accepting deposits in accounts and remitting to district level branches and similar service charges shall be charged @ 11.20 paise per hundred rupees at the time of disbursal from district level accounts to telegraphic transfer or demand draft.

Distribution of proceeds of other taxes, duties, tolls, fees etc.- The proceeds of the amount realised as other taxes, duties, tolls, fees and other receipts as specified by the State Government under sub-section (2) of Section 76 of the Act, shall be distributed amongst the Panchayats in accordance with the directions contained in the orders issued by the Stale Government under the aforesaid Section of the Act.
Preparation of Statement of Distribution.- At the end of every revenue year, but not later than 30th December of each year, the Administrator shall after due verification issue sanctions for the release of amount from and out of the fund to each Panchayat.
Credit Balance Verification.- (1) The balance at the credit of the fund shall be verified at the end of each financial year by the Fund Manager on the one hand, and the Fund Administrator on the other. If there be any difference, the Fund Administrator shall cause to reconcile the figures.

(2) The Fund Administrator shall submit a report of reconciliation land about the balance at the credit of the Fund at the end of each financial year upto 30th April to the Director, Panchayat and Zila Panchayat of the district.

Mode of Payment.- (1) Payment to the [Gram Sabha/Panchayat] shall be made either by an account payee cheque or through a transfer to the bank account of the said "[Gram Sabha/Panchayat],

(2) The District branch of the bank shall undertake the mail, the remittance to the respective hlockwise branches on the actual postal charge basis.

Maintenance of other Accounts by the Fund Administrator.- The Fund Administrator shall cause to maintain an account of the money credited into and debited from the fund in Form-4.
Utilisation of the Grant-in-aid.- The amount sanctioned to each [Gram Sabha/Panchayat] as general purpose grant-in-aid shall be utilised for the purposes connected with activities of [Gram Sabha/Panchayat]generally and for such other expenditure, on salaries and allowances of its employees as the [Gram Sabha/Panchayat] deems necessary.
Audit and Inspection.- (1) The Fund Administrator shall he competent to decide other operational modalities with the Fund Manager which shall not inconsistent with the rules made for this purpose or any other directions issued by the State Government.

(2) (i) The accounts of the fund shall be made available for the purpose of audit and inspection to the officer or authority authorised by the Stale Government or Accountant General for this purpose.

(ii) The Fund Administrator shall be responsible for removing the objections made in the report submitted under clause (i).

Powers of Removal of Difficulties.- If any difficulty arises in giving effect to the provisions of these rules, the State Government may by order, do anything not inconsistent with the provisions thereof, which appears to it lo be necessary or expedient for the purpose of removing the difficulty.

[Schedule-l]

Madhya Pradesh District Panchayat Raj Fund Rules, 1998

[See sub-rule (2) of Rule 4 and sub-rule (1) of Rule 5]

Classification and Code of different receipts

Code	Head of receipts
001	Development Tax
002	....................
003	....................
004	....................
005	....................
006	....................
007	....................
008	Other miscellaneous receipts.]

Form-I

Madhya Pradesh District Panchayat Raj Fund Rules, 1998

[See sub-rule (I) of Rule 5]

Challan for Credit of Money in the State Bank of India

Challan No.........

Dated........

To be written by the Amount Creditor		To be written by the Department or Treasury Officer
S. No.	Name or designation and address by whom the amount is being deposited	Full particulars of the amount deposited	Amount	Head of Tax/Fees etc.
(1)	(2)	(3)	(4)	(5)

Total Amount Rs.

Signature of Creditor

Account Officer who is satisfied.

To be used only in case of remittance to the Bank through Departmental Officer.

Received Payment of Rs................(in words).......................

Treasury

Accountant

Dated

Manager

Form-2

Madhya Pradesh District Panchayat Raj Fund Rules, 1998

[See sub-rule (4) of Rule 5]

Monthly Tax/Fees Collection Form

Zila..........................

Month .......................

S. No.	[Name of Village and Gram Panchayat]	Name of Janpad Panchayat	Details of amount Credited in the Month	Challan No./Date of Credit in Bank/Treasury	Remarks
(1)	(2)	(3)	(4)	(5)	(6)

	Total

Date...............

Note. - Separate report of receipt shall be presented for each head.

Signature of Name :........ Post :........

Form 3

Madhya Pradesh District Panchayat Raj Fund Rules, 1998.

[See sub-rule (1) of Rule 7]

Headwise Collection Register Year

[Name of Village] 1.......... Gram Panchayat..........Janpad Panchayat............

2..........

3..........

Name and Amount of Tax/Fees/Other Receipts			Challan No. and Date	Details of Credits	Signature of Administrator or authorised person
Tax Amount	Tax Amount	Tax Amount