Section 5(j) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(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. Alongwith 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 may be. Any variation in the figures of the previous year and the ensuing year shall also be explained;
