Section 212(2)(a) in Kerala Panchayat Raj Act, 1994
(a)All moneys received by the Village Panchayat except the [money accepted for the Block Panchayat or District Panchayat or the Government] [Substituted by Act 13 of 1999.] and those received on behalf of the Block Panchayat the District Panchayat or the Government shall constitute a fund called the Village Panchayat fund and shall be applied and disposed of in accordance with the provisions of this Act and the rules made there under: