Section 110(4) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(4)Public funds should not be utilized for the benefit of a particular person or section of the community unless;(a)the amount of expenditure involved is insignificant; or(b)a claim for the amount could be enforced in a court of law; or(c)the expenditure is in pursuance of recognized policy or custom.
