Section 158(7) in Uttarakhand Panchayati Raj Act, 2016
(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.