Section 76A(1) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(1)The land revenue realized under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) and the cess realized under sub-section (1) of Section 74 from a Gram Panchayat area shall be transferred to the said Gram Panchayat, every year in the manner prescribed.