Section 7(e) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(e)for the estimates of expenditure of the next year 4 the current year's estimates should not he accepted as the only basis. The need for every item should be scrutinized zealously before it is included in the estimates and only so much amount is provided for as is expected to be actually spent during the year.
