Section 214 in Rajasthan Panchayati Raj Rules, 1996
214. Expenditure out of own income of Panchayati Raj Institution.
(1)Panchayati Raj Institution may incur expenditure from own income raised through taxes, fines fees and other assets placed at their disposal with the approval of the general meeting or Standing Committee, as per the limits specified by the Government from time to time.(2)Expenditure from own income shall be incurred only after meeting liability of Pay, Allowances and contingency.(3)All expenditure will be subject to the availability of own income funds after taking into account other commitments and assurances.(4)Income from education cess will be spent only on educational buildings/activities but it will be possible to spend own income from other sources on such buildings/activities also.(5)No expenditure will be incurred outside the jurisdiction of Panchayati Raj Institution.(6)Yearly budget estimate for receipt and expenditure of own income shall be prepared and got approved by Panchayati Raj Institution concerned.(7)No expenditure will be done on the basis of anticipated own income.
