191. Expenditure from Village Panchayat Fund and Panchayat Union Fund.
(1)The purposes to which the funds of the Panchayat Union Council or of the Village Panchayat may be applied include all objects expressly declared obligatory or discretionary by this Act or any Rules made thereunder or by any other laws or Rules and the funds shall be applicable thereto within the Panchayat Development Block or the Panchayat Village, as the case may be, subject to such rules or special orders as the Government may prescribe or issue and shall, subject as aforesaid, be applicable to such purposes outside the Panchayat Development Block or Panchayat Village if the expenditure is authorized by this Act or specially sanctioned by the Inspector.(2)It shall be the duty of every Panchayat Union Council and Village Panchayat to provide for the payment of -(a)any amount falling due on any loans contracted by it;(b)the salaries and allowances and the pensions, pensionary contributions and provident fund contributions of its officers and servants;(c)sums due under any decree or order of a Court; and(d)any other expenses rendered obligatory by or under this Act or any other law.(3)A Panchayat Union Council or Village Panchayat may, with the sanction of the Government, contribute to any fund for the defence of India.(4)A Panchayat Union Council or Village Panchayat may, with the sanction of the Inspector, also -(a)contribute towards the expenses of any public exhibition, ceremony or entertainment in the Panchayat Development Block or Panchayat Village;(b)contribute to any charitable fund, or to the funds of any institution for the relief of the poor or the treatment of disease or infirmity or the reception of indisposed or infirm persons or the investigation of the causes of disease; and(c)defray any other extraordinary charges.
