Section 188 in The Punjab Panchayati Raj Act, 1994
188. Zila Parishad Fund.
(1)For every Zila Parishad there shall be constituted a Zila Parishad Fund bearing the name of the Zila Parishad and there shall be placed to the credit thereof.(a)contributions and grants, if any, made by the Central Government or the State Government including such part of land revenue collected in the State as may be determined by the State Government ;(b)contributions and grants, if any, made by a Panchayat Samiti or any other local authority ;(c)loans, if any, granted by the Zila Parishad on security of its assets ;(d)the proceeds of road cess and public works cess levied in the district ;(e)all receipts on account of taxes, tolls, rates, cess, fee including local rates and fees levied by the Zila Parishad ;(f)all receipts in respect of any schools, hospitals, dispensaries, buildings, institutions or works, vested in, constructed by or placed under the control and management of the Zila Parishad ;(g)all sums received as gift or contribution and all income from any trust or endowment made in favour of Zila Parishad ;(h)such fines or penalties imposed and realised under the provisions of this Act or of the bye-laws made thereunder ;(i)all other sums received by or on behalf of the Zila Parishad.(2)Every Zila Parishad shall set apart and supply annually such sums as may be required to meet the cost of its own administration including the payment of salary, allowances, provident fund and gratuity to officers and employees.(3)Every Zila Parishad shall have the power to spend such sums as it thinks fit for carrying out the purpose of this Act.(4)The Zila Parishad Fund shall be vested in the Zila Parishad and the amount standing to the credit of this fund shall be kept in such custody or invested in such manner as the State Government may, from time to time, direct.(5)All orders or cheques against the Zila Parishad Fund shall be signed by the Chief Executive Officer.
