Section 94 in The Jammu and Kashmir Panchayati Raj Rules, 1996
94. Approval of Panchayat.
(1)Within three days but not later than 1st March, from the date of sanctioning of Panchayat budget estimates of income and expenditure of the Panchayat and the annual report of the working of the Panchayat and development Programme and plans for next year, the Halqa Panchayat shall forward a copy of the same to the District Panchayat Officer and Block Development Officer as provided under subsection (2) of section 21 of the Act.(2)In case Panchayat fails to present its budget or annual report in the [Halqa Majlis] [Substituted vide SRO-262 dated 12-7-1999.] within the prescribed period, the Block Development Officer shall arrange the preparation of the budget and annual report of such Panchayat through Inspector Panchayat concerned. The Block Development Officer shall preside over the [Halqa Majlis] [Substituted vide SRO-262 dated 12-7-1999.] of such Panchayat and present the budget estimate and annual report of the Panchayat as prepared by the Inspector Panchayat before the general meeting of the voters and voters shall consider the budget and annual report so prepared and presented and draw out development plans for the Panchayat area and approve the budget.(3)The District Panchayat Officer concerned under section 21 of the Act shall make out a case against the Panchayat failing to(i)call a general meeting of its voters as required under rules 90 to 91 ;(ii)submit copies of budget estimates of income and expenditure and annual report of the working of Panchayat and development programme and plans for the next year sanctioned by the Panchayat.(4)The District Panchayat Officer concerned shall refer the case to the Director, Rural Development concerned for disciplinary action against the Panchayat stating therein that the Panchayat is incompetent to perform its duties and functions imposed on it under the provisions of the Act, and rules framed thereunder.Administration of Panchayat Fund
