Section 158 in Uttarakhand Panchayati Raj Act, 2016
158. Finance commission and Fund of Panchayats.
- (A) Finance Commission - (1) The Governor shall, as soon as may be within one year from the commencement of the Constitution (Seventy-third Amendment) Act, 1992 and thereafter at the expiration of every fifth year, constitute a Finance Commission to review the financial position of the Gram Panchayat, Kshettra Panchayat and Zila Panchayat and to make recommendations to the Governor as to -(a)the principles which should govern-(i)the distribution between the State and the Gram Panchayats, Kshettra Panchayats and Zila Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them and the allocation between the Gram Panchayats, Kshettra Panchayats and Zila Panchayatss of their respective shares of such proceeds ;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by the Gram Panchayats, Kshettra Panchayats and Zila Panchayats;(iii)the grants in aid to the Gram Panchayats, Kshettra Panchayats and Zila Panchayats from the consolidated fund of State;(b)the measures needed to improve the financial position of the Gram Panchayats, Kshettra Panchayats and Zila Panchayats;(c)any other matter referred to the Finance Commission by the Governor in the interest of sound finance of the Gram Panchayats, Kshettra Panchayats and Zila Panchayats.(2)The Finance Commission shall consist of a Chairman and two other members who shall possess such qualifications and shall be selected in such manner as may be prescribed.(3)The Finance Commission shall determine its own procedure.(4)The Chairman or a member of the Finance Commission may resign his office by writing under his hand addressed to the Governor but shall continue in his office till the resignation is accepted.(5)A casual vacancy in the office of the Chairman or a member of the Finance Commission may be filled for the remaining period of his predecessor.(6)The Finance Commission shall have the following powers for their performance of its functions; namely -(a)call for any record from any officer or authority;(b)summon any person to give evidence or to produce a record; and(c)such other powers as may be prescribed.(7)The Governor shall cause every recommendation made by the Finance Commission under this section together with an explanatory memorandum as to the action taken thereon to be laid before both the Houses of the State Legislature.(B)There shall be established for each Gram Panchayat a fund called Gram Nidhi for each Gram Panchayat.(1)All amounts received from Gram Panchayat or in his behalf in which loan taken from the State and Central Government or Kshettra panchayat or Zila Panchayat and all income of all following type of taxes shall be deposited in the village fund.(2)The following received amount shall be credited to the Gram Fund-(a)The proceeds of any tax imposed under this Act;(b)All sums ordered by a court or required under any law to be placed to the credit of the Gram Fund;(c)The sale-proceeds of all dust, dirt, dung or refuse including the dead bodies of animals, collected by the servants of the Gram Panchayat;(d)Such portion of the rent or other proceeds of nazul property as the State Government may direct to be placed to the credit of the Gram Fund;(e)Sums contributed to the Gaon Fund by any Zila Panchayat or other local authority;(f)All sums received by way of loan or gift;(g)Such other sums as may be assigned to the Gram Fund by any special or general order of the State Government;(h)All sums received by way of grants-in-aid from the Consolidated Fund of the State.(3)All withdrawal of moneys from the Gram Fund and disbursement thereof shall be made jointly by the Pradhan and the Secretary of the Gram Panchayat.(C)There shall be established for each Kshettra Panchayat a fund called Kshettra Nidhi.(1)All amounts received by the Kshetra Panchayat or in his behalf in which loan taken from the State and Central Government by these Panchayats or subsidiary allocation is also be include shall be deposited in the fund;Provided that a Kshettra Panchayat or a Zila Panchayat shall earmark parts of the fund received by it for a particular purpose for that purpose and shall expend the same in carrying out that purpose.(2)Nothing in this section shall affect any obligations of a Kshettra Panchayat arising from a trust legally imposed upon or accepted by it.(3)A Kshettra Panchayat may receive such contributions in cash or in kind as may be made by any persons for any work of public utility and the Kshettra Panchayat shall, there upon, utilize the same together with its contributions, wherever necessary, in executing such work.(4)Drawing and dispersing of all types of amount depositing of the Kshettra Fund and all works on behalf of Kshettra panchayat and reasonability of the proper disposal of constitutional powers shall be Block development Officer inter allia as may be appoint by the State Government from time to time.(D)There shall be established for each Zila Panchayat a fund called Zila Nidhi.(1)All amounts received from Zila Panchayat or in his behalf in which loan taken from the State and Central Government or Kshettra panchayat or Zila Panchayat and all income of all following type of taxes shall be deposited in the District fund.Provided that a Zila Panchayat shall earmark parts of the fund received by it for a particular purpose for that purpose and shall expend the same in carrying out that purpose.(2)Nothing in this section shall affect any obligations of a Zila Panchayat arising from a trust legally imposed upon or accepted by it.(3)A Zila Panchayat may receive such contributions in cash or in kind as may be made by any persons for any work of public utility and the Zila Panchayat shall, there upon, utilize the same together with its contributions, wherever necessary, in executing such work.(E)A Zila Panchayat shall be deemed to be a local authority as defined in the Local Authorities Loans Act, 1914, (Act no 9 of 1914) and shall be subject to all its provisions and the rules made thereunder for the purpose of borrowing money under that Act.(F)Application of fund. - (1) The Zila Nidhi and all property vested in a Zila Panchayat and the Kshettra Nidhi and all property vested in a Kshettra Panchayat shall be applied for the purposes, express or implied, for which, by or under this or any other enactment, powers are conferred or duties so or obligations are imposed upon the Zila Panchayat or the Kshettra Panchayat, as the case may be.(2)A Zila Panchayat or a Kshettra Panchayat shall not incur any expenditure for acquiring or renting land beyond the limits of the district or the Khand, as the case may be or for constructing anywork beyond such limits except-(a)with the previous sanction of the State Government; and(b)on such terms and condititons as the State Government may impose.(3)the fund and property of a Zila Panchayat or a Kshettra Panchayat shall be applied in the following order of priority-(a)liabilities and obligations arising from a trust legally imposed-upon, or accepted by the Zila Panchayat or the Kshettra Panchayat ;(b)the payment of establishment charges including contributions to pension, provident fund and leave allowances;(c)all sums due to the Government ;(d)the repayment of, and the payment of interest on any loan incurred under the provisions of the Local Authorities Loans, Act, 1914 ;(e)any sum ordered to be paid from the Zila Nidhi or the Kshettra Nidhi; and(f)the carrying on of the duties and obligations imposed upon this Act or under any other enactment.
