Section 147(iv) in Jammu and Kashmir Panchayati Raj Rules, 1996
(iv)If a servant or officer of the Government or a local body is summoned as a witness, his daily and travelling allowances shall be governed by the rules of the Government or the local body as the case may be, if there are no rules for any local body in this connection the daily and travelling allowances shall be determined by the Panchayati Adalat or Bench thereof.