Section 121(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)The audit fee may be paid by the Panchayat Samiti or the Zila Parishad into the Bank or Treasury by crediting the amount under the appropriate head:Provided that the Audit Authority may direct the Bank or the Treasury where the Panchayati Samiti Fund or the Zila Parishad Fund, as the case may be, is kept, to transfer to the account of the Government the amount of audit fee due from the Panchayat Samiti or the Zila Parishad.
