Section 138(1)(a) in Arunachal Pradesh Panchayat Raj Act, 1997
(a)the principles which should govern-(i)the distribution between the State and Zilla Parishads, the Anchal Samitis and the Gram Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the State which may be divided between them under this Act and allocation between the Zilla Parishads, Anchal Samitis and Gram Panchayats of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls, rates and fees which may be assigned to or appropriated by the Zilla Parishads, the Anchal Samitis and the Gram Panchayats;(iii)the grants-in-aid to the Zilla Parishads, the Anchal Samitis and the Gram Panchayats from the consolidated Fund of the State;