Section 157(4) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(4)Maintenance of correct account of Gram Fund [Section 32, U. P. Panchayat Raj Act, 1947]. - (i) Gram Fund for each Gram Panchayat - There shall be a Gram Fund for each Gram Panchayat and the same shall, subject to the provisions of the annual estimate of income and expenditure passed under Section 41, of the above Act, be utilised for carrying out the duties or obligations imposed upon the Gram Sabha or the Gram Panchayat or any Committee thereof by this or any other enactment:Provided that such amount upto the total of all sums credited to the Gram Fund under the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, minus the amount credited to the Consolidated Gram Fund under Section 125-A of the U.P. Panchayat Raj Act, as may be required by the Bhumi Prabhandhak Samiti for being utilised in carrying out its duties or obligations, shall be made available out of the Gram Fund to the Bhumi Prabandhak Samiti every year :Provided further that in the event of any difference between the Bhumi Prabandhak Samiti on the one hand and the Gram Panchayat or Gram Sabha on the other about the requirements of funds by the Bhumi Prabandhak Samiti the matter shall be referred by the Pradhan to the Prescribed Authority whose decision shall be binding.(ii)Amount to be credited to Gram Fund. - The following shall be credited to the Gram Fund :(a)The proceeds of any tax imposed under this Act.(b)All sums handed over by the State Government to the Gram Panchayat.(c)The balance, if any, standing to the credit of the village Panchayat previously in existence under the Village Panchayat Act.(d)All sums ordered by a Court or required under any law to be placed to the credit of the Gram Fund.(e)All sums received under Section 104 of the U.P. Panchayat Raj Act, 1947.(f)The sale proceeds of all dust, dirt, dung or refuse including the dead bodies of animals collected by the servant of the Gram Panchayat.(g)Such portion of the rent or other proceeds of nazul property as the State Government may direct to be placed to the credit of the Gram Fund.(h)Sums contributed to the Gram Fund by any Zila Panchayat or other local authority.(i)All sums received by way of loan or gift.(j)Such other sums as may be assigned to the Gram Fund by any special or general order of the State Government.(k)All sums received by the Gram Panchayat from any individual or corporation or the State Government under Section 24 of the U.P. Panchayat Raj Act or any other low.(l)All sums received by way of grants-in-aid from the Consolidated Fund of the State.(iii)Obligation arising from a trust. - Nothing in this Act shall affect any obligation of a Gram Panchayat arising from a trust legally imposed upon or accepted by it.(iv)Withdrawal of moneys from Gram Fund. - All withdrawal of monies from the Gram Fund and disbursement thereof shall be made jointly by the Pradhan and the Secretary of the Gram Panchayat.Expenses Register
