Section 40(3) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(3)The payment of any sum out of the Panchayat Samiti Fund may be authorised by the Executive Officer in the absence of budget provision in the case of-(a)repayment of money belonging to contractor or other person held in deposit, and of money collected or credited into the Fund by mistake;(b)any sum which the Panchayat Samiti is liable to pay by way of compensation or expenses under any law;(c)sums payable under the decree or order of a Civil Court passed against the Panchayat Samiti or under a compromise of any suit or legal proceeding or claim-(d)salaries and allowance of the employees of a Panchayat Samiti, contributions to the pension ami Provident fund, gratuities, liveries and pensions, if permitted under the rules; and(e)electricity, water or telephone charges:Provided that the Executive Officer shall forthwith communicate the circumstances to the Panchayat Samiti, which shall take such action as it may, in the circumstances, deem necessary or expedient to cover any expenditure not covered by a budget allotment.
