Section 5(c) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(c)in the case of fluctuating revenue receipts the actuals of the past three years and the revised estimates of the current year ordinarily afford the best guide in drawing up the estimates. Any general tendency either to stability, or increase or decrease which might also have influenced the figures of the past years and the new sums of revenue of which no account has been taken in the previous year, shall also be kept in view for arriving at an accurate estimate of the receipt. No income from any tax shall be shown on the receipt side unless the imposition of tax is actually approved by the competent authority;
