Section 107(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)On the recommendation of the Panchayat Samiti, the sanction for the purchase of new motor vehicle shall be accorded by the Zila Parishad subject to the condition that the concerned Panchayat Samiti, has:-(a)a provision for the purchase of new motor vehicle in the budget;.(b)sufficient funds out of their own sources for the purchase of new motor vehicle; and(c)the previous vehicle has been condemned by the competent authority and the sale proceeds of the vehicle have been deposited in the Panchayat Samiti Fund:Provided that no sanction shall be accorded for the purchase of more than one motor vehicle (Jeep/Gypsy) per Panchayat Samiti or more then the limit of vehicles prescribed by the Government. Purchase shall be made only from the authorised dealers and against the rate contract of Central Government or State Government.