Section 140(1) in The M.P. Public Health Act, 1949
(1)Every municipality shall earmark not less than 30 per cent of its income from all sources other than Government grants, for expenditure on the advancement of public health in its local area, including expenditure on medical relief, and every Janapada authority or panchayat shall similarly earmark not less than 12-½ per cent of its income from such sources ;Provided that the Government may, for financial or other reasons, vary the provisions of this sub-section to such extent as they may think fit in the case of any municipality or Janapada authority or any panchayat or class of panchayats.