Section 13(b) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(b)due provision is ensured under each head for schemes, institutions, services or liabilities, which is obligatory for the Panchayat Samiti or the Zila Parishad to execute maintain or pay for in accordance with the Act, rules made thereunder or the conditions of any grant made by the State Government; and
