Section 77(3) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(3)Provision shall be made for recovery of 3 per cent of estimated cost of the work towards departmental charges in respect of works for which funds have been received from departments other than Panchayati Raj Department:Provided that no departmental charges shall be recovered in respect of works for which departments have provided funds in the Budget of the Panchayati Raj Department.
