Section 109 in The Himachal Pradesh Panchayati Raj Act, 1994
109. Disbursement of local rate and stamp duty amongst Panchayats.
(1)The proceeds of the duty imposed by the Gram Panchayat under clause (c) of sub-section (1) of section 100 and local rate under sub-section (1) of section 103 shall first be credited to the Consolidated Fund of the State in such manner as may be prescribed and the State Government shall at the commencement of each financial year if the Legislative Assembly by appropriation made by law in this behalf so provides, withdraw from the Consolidated Fund of the State an amount equivalent to the proceeds of the duty and the local rate realised by the State Government in the preceding financial year and place the same to the credit of separate Fund to be called the Himachal Pradesh Panchayati Raj Fund hereinafter referred to in this section as "the said Fund".(2)The State Government shall also credit to the said Fund an amount equivalent to twenty percent of the total land revenue collected during the preceding financial year.(3)Any sum credited into the said Fund under sub-sections (1) and (2) shall bean expenditure charged on the Consolidated Fund of the State of Himachal Pradesh.(4)From and out of the said Fund, there shall be paid every year, subject to such rules as may be made in this behalf, grant-in-aid,-(a)to all Gram Panchayats, from and out of the amount in the said Fund pertaining to extra stamp duty;(b)to Panchayat Samitis from and out of the amount in the said Fund pertaining to local rate realised under sub-section (1) of section 103.(c)to all Panchayats, from and out of the amount in the said Fund pertaining to land revenue.
