Section 44(1) in Arunachal Pradesh Panchayat Raj Act, 1997
(1)For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of the Gram Panchayat and there shall be placed to the credit thereof-(a)contributions and grants, if any made by the Central or the State Government including grants-in-aid from the Consolidated Fund of the State based on the recommendation of the State Finance Commission constituted under this Act;(b)contribution and grants, if any made by the Zilla Parishad, Anchal Samiti or any other local authority;(c)loans, if any, granted by the State Government or the Central Government or institutions with prior approval of the State Government;(d)Sums on account of taxes, rates, duties, tolls and fees if any, authorized to be levied and received with the approval of the Government;(e)Any receipts as may be authorized by the Government in respect of any schools, hospitals, dispensaries, buildings, institutions or works vested in, constructed by or placed under the control and management of the Gram Panchayat;(f)such fines and penalties imposed and realized under the provisions of this Act as may be prescribed; or(g)and such other sums as may be authorized by the Government to be received by the Gram Panchayat.
