Section 2(xxxiv) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(xxxiv)"Sub Divisional Officer" means an officer incharge of the Panchayati Raj Public Works Sub-Division of the Panchayati Raj Punjab Works Circle and includes any officer appointed as such by the concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;
