Section 55 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
55. Liability not to be incurred without budget provision.
- No expenditure from the Fund shall be incurred, save as may otherwise be provided in these rules, unless:-(i)the necessary budget provision to cover the charges exists; and(ii)there exists a special or general sanction of the competent authority for the same.Note: - Mere existence of budget provision shall not constitute an authority' in itself to incur the expenditure.
