Section 102(3) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(3)Subject to the provisions of Section 99 the fund and property of a Zila Panchayat or a Kshettra Panchayat shall be applied in the following order of priority -(a)liabilities and obligations arising from a trust legally imposed upon, or accepted by the Zila Panchayat or the Kshettra Panchayat;(b)the payment of establishment charges including contributions to pension, provident fund and leave allowances;(c)all sums due to the Government;(d)the repayment of, and the payment of interest on any loan incurred under the provisions of the Local Authorities Loans, Act, 1914;(e)any sum ordered to be paid from the Zila Nidhi or the Kshettra Nidhi, as the case may be, under sub-section (2) of Section 109, sub-section (3) of Section 137, sub-section (2) of Section 229, sub-section (3) of Section 230 and sub-section (3) of Section 252;(f)the carrying on of the duties and obligations imposed upon under Sections 31, 32, 33 and 34 of this Act or under any other enactment.