- Except with the previous sanction of the Government, the actual cash balance of the Samiti Fund, excluding investments, the unspent balance of loans and grants of all kinds and receipts from the sale of land and buildings, shall not be permitted at any time to fall below an amount equal to ten per cent of the Samiti's income of the previous financial year excluding sales or maturity of investment and the amount in suspense accounts:Provided that the actual cost price of such Post-Office Cash Certificates held by the Panchayat Samiti and such sums placed by the Panchayat Samiti in fixed deposit with any bank as are not earmarked for specific purposes, may be reckoned as forming part of the actual cash balance.
