Section 109(4) in The Himachal Pradesh Panchayati Raj Act, 1994
(4)From and out of the said Fund, there shall be paid every year, subject to such rules as may be made in this behalf, grant-in-aid,-(a)to all Gram Panchayats, from and out of the amount in the said Fund pertaining to extra stamp duty;(b)to Panchayat Samitis from and out of the amount in the said Fund pertaining to local rate realised under sub-section (1) of section 103.(c)to all Panchayats, from and out of the amount in the said Fund pertaining to land revenue.
