Section 4 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
4. Payment from the fund.
- The payment of any sum out of the fund may be made by the Block Development Officer subject to prior approval of Chairman in absence of budget provision in the case of :(a)refund of taxes, surcharge of fees under the Act or any law;(b)repayment of moneys belonging to contractors, executants or other persons and held in deposit, and moneys collected or credited to the Panchayat Samiti fund by mistake; and(c)sum payable under a decree or order of the Civil Court passed against the Panchayat Samiti or under a compromise of any suit or legal proceeding or claim :Provided that the Block Development Officer shall forthwith communicate the case of payment to Panchayat Samiti which shall take such action as may in the circumstance be deemed necessary or expedient to cover any of such expenditure not covered by a budget grant.
