Section 2 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
2. Definitions.
- In these rules, unless the context otherwise requires, -(i)"Accountant General" means the Accountant General, Haryana;(ii)"Act" means the Haryana Panchayati Raj Act, 1994;(iii)"administrative approval" means a pronouncement that a projected work is suitable and desirable;(iv)"appropriation" means the assignment to meet specified expenditure of funds at the disposal of the assigning authority;(v)"assessee" means the person who is liable to pay any tax, cess or fees levied by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(vi)"assessing authority" means the Gram Panchayat, the Executive Officer of the Panchayat Samiti or Chief Executive Officer of Zila Parishad, as the case may be;(vii)"book transfer" denotes the process whereby financial transactions, which do not involve the giving or receiving of cash or of stock materials, are brought to account. Such transactions usually represent liabilities and assets brought to account either by way of settlement or otherwise but they may also represent corrections and amendments made in cash, stock or book transfer, transactions previously taken to account;(viii)"cash" includes legal tender, coin, currency and bank notes, cheques payable on demand, Reserve Bank Government drafts; demand drafts and also revenue stamps but does not include Government securities, deposit receipt of banks, debentures and bonds accepted as security deposit;(ix)"Chief Engineer" means Chief Engineer, Panchayati Raj Public works, appointed by the Government;(x)"contractor" means a person, syndicate or firm borne on the approved list of contractors of Panchayati Raj Public Works Organisations;(xi)"day" means a calendar day beginning and ending at midnight;(xii)"Drawing and Disbursing Officer" means the Sarpanch for Gram Panchayat, Executive Officer for the Panchayat Samiti and the Chief Executive Officer for the Zila Parishad or any other officer who may be empowered to draw and disburse money from the fund of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(xiii)"dues" means any amount recoverable under this Act including penalty and fines except in criminal cases;(xiv)"Executive Engineer" means the Executive Engineer of the Panchayati Raj Public Works Wing, as appointed by the Government;(xv)"Executive Engineer Electrical" means Executive Engineer of the Panchayati Raj Electrical Works Wing, appointed by the Government;(xvi)"fees" means the fees payable under the Act;(xvii)"Form" means a form appended to these rules;(xviii)"house" includes court-yard whether walled or not;(xix)"Junior Engineer" means an officer of Panchayati Raj Works at any level and includes any officer appointed as such by the Gram Panchayat, Panchayat Samiti or Zila Parishad concerned;(xx)"Junior Engineer Electrical" means an officer incharge of Panchayati Raj Electrical works at any level and includes any officer appointed as such by the Gram Panchayat, Panchayat Samiti or Zila Parishad concerned ;(xxi)"minor work" means a work estimated to cost more than five thousand rupees but not more than ten thousand rupees;(xxii)"motion" means a proposal made by a Panch, Sarpanch or member for the consideration of Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and includes a resolution and amendment to a motion;(xxiii)"non-recurring expenditure" means expenditure sanctioned as a lump sum charge whether the money be paid as a lump sum or by instalments;(xxiv)"original works" include all new constructions whether entirely new works or additions and alterations to existing works;(xxv)"person" includes any company or association or body of individuals whether incorporated or not;(xxvi)"petty works" means a work estimated to cost not more than five thousand rupees;(xxvii)"property" means lands, and movable and immovable property belonging to, vested in, or under the management of a Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(xxviii)"quotations" means an offer by a contractor for undertaking any minor work or part of a minor work;(xxix)"re-appropriation" means the transfer of fund from one unit of appropriation to another such unit;(xxx)"Registrar and Sub Registrar" means the officer appointed with that designation under the Indian Registration Act, 1908;(xxxi)"repair works" include all repairs to newly purchased or previously abandoned works which are necessary to bring these into use;(xxxii)"Schedule" means a schedule appended to these rules;(xxxiii)"section" means the section of the Act;(xxxiv)"Sub Divisional Officer" means an officer incharge of the Panchayati Raj Public Works Sub-Division of the Panchayati Raj Punjab Works Circle and includes any officer appointed as such by the concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(xxxv)"Sub Divisional Officer Electrical" means an officer incharge of the Panchayati Raj Electrical Works Sub Division of the Panchayati Raj Electrical Division and includes any officer appointed as such by the concerned Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be;(xxxvi)"suit" means a suit by or against or affecting a Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, or an officer of Gram Panchayat, Panchayat Samiti or Zila Parishad, in his official capacity or which is brought or defended by such officer at the expenses of Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, and includes an appeal, an application for revision or review or execution of decree and any civil judicial proceeding in which the Gram Panchayat, Panchayat Samiti or Zila Parishad or an officer in his official capacity is a party or has any interest;(xxxvii)"Superintending Engineer" means Superintending Engineer incharge of the Panchayati Raj Public Works Circle as appointed by the Government;(xxxviii)"Tax Collector" means the person duly authorised to realise any tax, cess or fee on behalf of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, or the person employed in the Gram Panchayat, Panchayat, Samiti or Zila Parishad with that designation;(xxxix)"technical sanction" means the sanction of the detailed plans and estimates of projected work;(xl)"tender" means an offer by a contractor for undertaking any major work or part of a major work;(xli)"treasury" includes sub-treasury also;(xlii)"Year" means the financial year beginning on the 1st of April and ending on the 31st of March following;(xliii)words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act
