Section 14 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
14. Utilisation of moneys.
- No moneys received on behalf of the village panchayat shall be utilised for its expenditure without first being brought into the concerned account. No part of any receipt received in cash shall be directly appropriated for expenditure.
