Section 109(1) in The Himachal Pradesh Panchayati Raj Act, 1994
(1)The proceeds of the duty imposed by the Gram Panchayat under clause (c) of sub-section (1) of section 100 and local rate under sub-section (1) of section 103 shall first be credited to the Consolidated Fund of the State in such manner as may be prescribed and the State Government shall at the commencement of each financial year if the Legislative Assembly by appropriation made by law in this behalf so provides, withdraw from the Consolidated Fund of the State an amount equivalent to the proceeds of the duty and the local rate realised by the State Government in the preceding financial year and place the same to the credit of separate Fund to be called the Himachal Pradesh Panchayati Raj Fund hereinafter referred to in this section as "the said Fund".
