Section 188(1) in The Punjab Panchayati Raj Act, 1994
(1)For every Zila Parishad there shall be constituted a Zila Parishad Fund bearing the name of the Zila Parishad and there shall be placed to the credit thereof.(a)contributions and grants, if any, made by the Central Government or the State Government including such part of land revenue collected in the State as may be determined by the State Government ;(b)contributions and grants, if any, made by a Panchayat Samiti or any other local authority ;(c)loans, if any, granted by the Zila Parishad on security of its assets ;(d)the proceeds of road cess and public works cess levied in the district ;(e)all receipts on account of taxes, tolls, rates, cess, fee including local rates and fees levied by the Zila Parishad ;(f)all receipts in respect of any schools, hospitals, dispensaries, buildings, institutions or works, vested in, constructed by or placed under the control and management of the Zila Parishad ;(g)all sums received as gift or contribution and all income from any trust or endowment made in favour of Zila Parishad ;(h)such fines or penalties imposed and realised under the provisions of this Act or of the bye-laws made thereunder ;(i)all other sums received by or on behalf of the Zila Parishad.
