Section 76A(2) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(2)Out of the amount realized in the fund pertaining to increased cess under sub-section (2) of Section 74 twenty five percent each shall be paid to Janpad Panchayat and Zila Panchayat and remaining fifty percent shall be paid to Gram Panchayat.