Section 114(1)(a) in Jharkhand Panchayat Raj Act, 2001
(a)The Principles which should govern -(i)The distribution between the State and the Zila Parishads, Panchayat Samitis and Gram Panchayat of the net proceeds of the taxes, duties, tolls and fees be leviable by the Government and distribution among the Zila Parishads, Panchayat Samitis and Gram Panchayats of such proceeds proportionately;(ii)The determination of the taxes, duties and fees which may be assigned to or appropriated by the Zila Parishads, Panchayat Samitis and Gram Panchayats;(iii)The Grants-in-aid to Zila Parishads, Panchayat Samites and Gram Panchayats from the consolidated fund of the State;