Section 100(3)(ii) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(ii)Money borrowed on the security of allocated revenues shall be expended on those objects only for which, as provided by rules made under the Act, money may be so borrowed. If the money is utilised on works which are not productive, arrangements shall be made for the amortization of the debt;