Section 142(2) in The Punjab Panchayati Raj Act, 1994
(2)The Panchayat Samiti budget shall consists of two parts that is part (1) shall contain the budget of the Community Development Blocks and part (2) shall contain the funds transferred from other Departments and income derived by the Panchayat Samiti from other sources and the Panchayat Samiti shall consider both parts of the budget and may approve of them with or without modification.
