Section 97I(2) in The Himachal Pradesh Panchayati Raj Act, 1994
(2)The Panchayat Samiti shall exercise such powers and perform such functions in such manner and to such extent as may be prescribed, in respect of the following matters, namely-(a)exercising control over institutions and functionaries in all social sectors; and(b)control over local plans and resources for such plans including tribal sub-plans.Chapter-VII Finance, Taxation And Recovery Of Claims