Section 40(1)(b) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(b)salaries, allowances etc, of the employees of a Panchayat Samiti, the allowances to be paid to its members, liveries, contribution to the pension and provident fund, gratuities, pensions, if provided under the rules and cost of propulsion and of maintenance of the vehicle belonging to the Panchayat Samiti and all expenditure incidental thereto;