Section 76A(3) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(3)The development tax realized under sub-section (3) of Section 77 from a Janpad Panchayat area shall be transferred to the concerned Janpad Panchayat and the Gram Panchayats within that Janpad Panchayat, in such proportion and manner as may be prescribed.
