The M.P. Gram Sabha (Maintenance of Gram Kosh) Rules, 2005
Published vide Notification No. F-16-41-99-22-P-2, M.P. Rajpatra (Asadharan), dated 21-3-2005 at pages 178 (5-11)
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In exercise of the powers conferred by sub-sections (1) and (4) of Section 7-J read with sub-section (1) of Section (9) of the Madhya Pradesh Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby makes the following rules, the same have been previously published as required by sub-section (3) of Section 95 of the said Adhiniyam, namely :-
CHAPTER I
- Short title.- (1) These rules may be called the Madhya Pradesh Gram Sabha (Maintenance of Gram Kosh) Rules, 2005.
(2) They shall come into force with effect from the date of publication in the "Madhya Pradesh Gazette".
- Definitions.- In these rules, unless the context otherwise requires,-
(a) "Act" means the Madhya Pradesh Panchayat Raj Avam Gram Swaraj Adhiniyam 1993 (No. 1 of 1994);
(b) "Financial Year" means the year beginning from the first day of April and ending on 31st March of the next year;
(c) "Form" means the form appended to these rules;
(d) "Section" means the Section of the Act;
(e) "Secretary" means the Secretary of the Gram Sabha;
(f) "Sarpanch" means the Sarpanch of the Gram Panchayat;
(g) "Anna Kush" means the Anna Kosh established under Section 7-J (i) of the Act;
(h) "Shram Kosh" means the Shram Kosh established under Section 7-J (ii) of the Act;
(i) "Vastu Kosh" means the Vastu Kosh established under Section 7-J (iii) of the Act;
(j) "Nagad Kosh" means the Nagad Kosh established under Section 7-J (iv) of the Act;
(k) "Fund" means a fund to be called the Gram Kosh which shall be established under Section 7-J of the Act;
(l) Words and expression used but not defined in these rules, shall have the same meanings as assigned to them in the Act.
CHAPTER II
General
- Nature of Fund.- (1) The fund shall comprise of-
(a) Anna Kosh;
(b) Shram Kosh;
(c) Vastu Kosh;
(d) Nagad Kosh;
(2) There shall he credited into the fund-
(a) Taxes imposed by the Gram Sabha;
(b) Any sum received by Gram Sabha under various schemes sponsored by the Central Government or State Government;
(c) Any sum received from the Gram Panchayat Fund including proceeds from Land Revenue, cess on Land Revenue, grazing ices and Shala Bhawan Upkar allotted to the Gram Sabha by the Gram Panchayat;
(d) Income from other sources; and
(e) Donations.
(3) The Secretary of the Gram Sabha will submit monthly report of all transactions in the Gram Kosh by the 7th day of the next month to the Gram Vikas Samiti.
CHAPTER III
4 Anna Kosh. - An Anna Kosh will be established by each Gram Sabha.
- Deposit in Anna Kosh.- (1) Each Gram Sabha will establish an Anna Kosh bv collecting contribution from Bhumiswamis in the Gram Sabha aiea. The quantum of contribution to be collected from Bhumiswamis will be decided by the Gram Sabha.
(2) The Gram Sabha will be competent to collect contribution of grains as resource for development works.
(3) The Gram Sabha may receive donations in the form of grain.
(4) Grain returned by loanees will be deposited in the Anna Kosh.
- Withdrawal from Anna Kosh.- (1) Loan from Anna Kosh may be given to any needy person with the approval of the Gram Sabha. Limit of loan of food gram to a person may be fixed by the Gram Sabha.
(2) Lot doing any development work, such quantity of foodgrain may be withdrawn from Anna Kosha, and utilised upto such extent, as may be determined by the Gram Sabha.
(3) In any emergency situation a maximum quantity of 50 kilogram of grain may be sanctioned for withdrawal by the President of Gram Vikas Samiti.
- Maintenance of Anna Kosh.- (1) The grain deposited in the Anna Kosh shall remain under the sate custody of the Secretary of Gram Sabha who will ensure that the grains are stored with due diligence.
(2) Maintenance of Account- The Secretary of Gram Sabha shall maintain monthly and annual Accounts in the Form 1.
(3) Minimum balance in Anna Kosh- Such minimum balance in the Anna Kosh shall be maintained, as determined by Gram Sabha from time to time.
(4) Recovery and Interest-All loans from the Anna Kosh will be recovered in such number of installments, as the Gram Sabha may determine. The Gram Sabha may also levy interest at a reasonable rate which can be recovered in the form of grain or cash.
(5) Write off-The Gram Sabha may, after recording reasons in writing, write off such loans and damaged stock, if any, as it may deem fit.
(6) Loans and Recovery Register-The Secretary of Gram Sabha shall maintain a loan and recovery register in Form IA. I he Secretary of Gram Sabha shall submit Monthly/ Annual Accounts of loans and recoveries to Gram Vikas Samiti.
(7) Conversion-Monthly/ Annual Accounts of Anna Kosh shall indicate the value in rupees equivalent of Monthly/ Annual transactions. For calculating the value in rupees equivalent local price of grains shall be considered.
CHAPTER IV
- Shram Kosh.- (1) Gram Sabha may raise additional resources by organizing voluntary labour.
(2) Gram Sabha shall register all such persons, who are willing to contribute voluntary labour for development work in the village.
(3) Gram Sabha shall ensure that there is no forced labour or engagement of child labour. For all such works, in which the villagers contribute voluntary labour, work wise details of number of persons contributing, number of days etc. will be calculated.
(4) Each Gram Sabha shall maintain the Accounts of Shram Kosh in Form-2. The Secretary of Gram Sabha shall submit Monthly/Annual Accounts lo the Gram Vikas Samiti.
(5) Monetary equivalent of all such voluntary labour shall he calculated, for which the minimum wage rate shall be used for such calculation.
CHAPTER V
- Vastu Kosh.- (1) Each Gram Sabha shall establish a Vastu Kosh.
(2) The Gram Sabha may receive any items from the Villagers or from any other sources.
(3) The Accounts of all receipts into the Vastu Kosh shall be maintained in Form 3.
(4) The monetary value of each item received in the Vastu Kosh will be shown by taking local value of the material.
(5) Any item from the Vastu Kosh will be utilized, used or otherwise disposed of with the approval of Gram Sabha.
(6) The Vastu Kosh may also receive temporary receipts such as tractors, trollies, irrigation tube wells and other equipment for temporary use of the Village Committee.
CHAPTER VI
- Nagad Kosh.- The Gram Sabha shall in accordance with the instructions issued by the State Government from time to time, keep the Nagad Kosh in a Savings Account in any Nationalised Bank or Co-operative Bank, or Post Office of the District.
- The Secretary of Gram Panchayat shall be Secretary of Gram Niram Samiti, who shall also maintain the Gram Kosh.
- Accounts and Register.- Every Gram Sabha shall maintain a register in Form-4 for receipt and expenditure in the manner prescribed in these rules.
- Manner of maintaining the Register.- Before the use, the register shall be bounded and the pages shall be serially numbered and the Secretary of Gram Nirman Samiti shall certify on the first pages of the register accordingly. Any correction made in the register shall be countersigned by the Secretary of Gram Nirman Samiti.
- Dues.- No amount payable to Gram Sabha shall be allowed to remain due without adequate reasons. In case, any such amount does not seem to be recoverable, it shall be adjusted, remitted, reduced or written off with the sanction of the Gram Sabha.
- Withdrawal.- All amounts shall be withdrawn by cheque.
- Conditions of withdrawal.- No amount shall be withdrawn from the Nagad Kosh, unless it is required for immediate use. The maximum amount to be withdrawn in one transaction shall be such, as may be decided by the Gram Vikas Samiti. Unspent balance, not exceeding rupees Five Hundred may be kept with the Secretary of Gram Nirman Samiti for such maximum period, as may be decided by the Gram Sabha and it shall be deposited in the Nagad Kosh, not spent within the said period. All withdrawals shall be made under the joint signature of the President of Gram Vikas Samiti and the Secretary of Gram Sabha who is Secretary of Gram Panchayat.
- Control on expenditure.- (1) The President of Gram Vikas Samiti shall ensure that the total expenditure does not exceed the sanctioned budgeted amount and that the allotted amount is spent on the items budgeted for.
(2) All amount received by the Gram Sabha shall be deposited in the Savings Account immediately and in no case later than three days, by the Secretary of Gram Nirman Samiti.
- Payments to other parties.- All payments to other parties shall be made by cross cheque issued to the person concerned to receive such payments directly from the Bank or Post Office, as the case may be. Small expenditure like day to day expenses shall be meet out from the Permanent Imprest, the limit of which may be fixed by the Gram Vikas Samiti.
- Office Account.- All cash transactions shall be entered in the Account Book in Form-4 and shall be countersigned by the Secretary of Gram Sabha. The Account book shall be closed daily and shall be signed by the Secretary of Gram Sabha. In the end of every month, the balance of the account book shall be verified by President of Gram Vikas Samiti and the following certificate shall be given with the signature and dale of President, namely :-
"Certified that the cash balance has been checked and found correct."
- Receipt.- In case of cash payment by the tax payers or other person, a receipt in Form 5 shall be given to the payer. The receipt in Form 5 shall be issued after the amount is actually credited to the Gram Kosh, if the payment is received by cheque.
- Bill for Payment.- All claims for payment shall be presented in a Bill form to the Secretary of Gram Vikas Samiti of the Gram Sabha and scrutinized and sanctioned by the President of Gram Vikas Samiti.
- Repeal and Savings.- The Madhya Pnldesh Gram Sabha (Maintenance of Gram Kosh) Rules, 2001 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.
Form 1
[See Rule 7 (2)]
Anna Kosh Monthly and Annual Accounts
Monthly Accounts
| Date | Opening Balance | Receipts | Drawals | Balance |
| (1) | (2) | (3) | (4) | (5) |
| Opening Balance on 1st April | Deposits | Drawals | Balance |
| (1) | (2) | (3) | (4) |
Note. - Grain wise account will be separately maintained in each column above.
Form 1A
[See Rule 7 (6)]
Loan and Recovery Register
Loan
| Serial Number | Full Name of Loanee and Address | Date of Payment of Loan | Kind of Grain |
| (1) | (2) | (3) | (4) |
| Quantity in (Kgs) | Instalments of Loan | Signature of Loanee |
| (5) | (6) | (7) |
Recovery
| Serial Number | Name of Loanee | Date | Kind of Grain | Quantity (Kgs.) |
| (1) | (2) | (3) | (4) | (5) |
| Which Instalment of Loan | Remaining Instalments | Interest, if any | Signature of Loanee |
| (6) | (7) | (8) | (9) |
Form 2
[See Rule 8 (4)]
Register of Voluntary Labour
| Serial Number | Full Name and Father's/ Mother's/ Husband's Name | Sex | Registration Number | Age |
| (1) | (2) | (3) | (4) | (5) |
| Number of days labour work done | Number of hours Labour work done | Conversion Value | Purpose or kind of work |
| (6) | (7) | (8) | (9) |
Form 3
[See Rule 9 (3)]
Register of Vastu Kosh
| Serial Number | Full Name and Father's/ Mother's/ Husband's Name of the person who has given | Name of Article/ Commodity etc. | Date of Receipt |
| (1) | (2) | (3) | (4) |
| Monetary Value | Whether used and by whom used (Particulars) | Disposed of, if any | Remarks |
| (5) | (6) | (7) | (8) |
Form 4
[See Rules 12 and 19]
Account Book
| Name of Gram Sabha ................... | Month ............... |
| Year ............ |
Receipts
| Date | Receipt No. | Description of receipt | Receipt | Signature of Secretary of Gram Sabha | |
| Cash | Bank | ||||
| (1) | (2) | (3) | (4) | (5) | (6) |
Expenditure
| Date | Voucher No. and date | Cheque No. and date | Description of expenditure | Disbursement | Signature of Secretary of Gram Sabha | |
| Cash | Cheque | |||||
| (7) | (8) | (9) | (10) | (11) | (12) | (13) |
Form 5
[See Rule 20]
Receipt
............... Gram Sabha Receipt........................No................... Date. Received the Amount of Rs. ......................... From S/o. Place on Account of and entered in the Account Book on Page...................
..........................
Signature of Secretary of Gram Sabha