Section 110(5)(j) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(j)As regards supplies and services-(i)the instance of calls for tenders being made before contracts are given and on comparison of local rates with those at important trade centers before placing orders;(ii)comparison of rates in the neighbouring localities for the supply obtained and contracts entered; and(iii)in cases of water and electric supplies and other similar works, the comparison of quantity of the work done with the consumption of fuel; and