Section 314(2) in Rajasthan Panchayati Raj Rules, 1996
(2)The use of vehicles shall be subject to the following conditions: -(i)the vehicles shall be used primarily for inspection of development works and other activities of the Panchayat Samiti or the Zila Parishad.(ii)the vehicle shall not be used for journey from residence to the office and vice versa :Provided that whenever any case of serious sickness within the area of the Panchayat Samiti is reported and no ambulance is made available by the hospital for carrying the patient from the village to the hospital, the vehicle may be detailed for such purpose on payment of charges at the rate of Rs. 2.60 per KM or as determined by the State Government from time to time.