Section 66(3) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(3)An amount allotted to the Panchayat by the State Government or any other person or local authority for any specified work or purpose shall be utilised exclusively for such work or purposes and in accordance with such instructions as the State Government may either generally or specially issue in this behalf.
