GOVERNMENT OF WEST BENGAL

DEPARTMENT OF PANCHAYATS AND RURAL DEVELOPMENT

63, N. S. Road, Kolkata-700001

NOTIFICATION

No.1319 / PN/O/I/3R-5/04, dated 21.03.2007

The following draft of rules regulating the Accounts, Audit and Budget of Gram Panchayats, which
the Governor, in exercise of the power conferred by 224 of the West Bengal Panchayat Act, 1973
(West Ben. Act XLI of 1973) (hereinafter referred to as the said Act), proposes to make is hereby
published as required by sub-section (1) of he said section, for the information of persons likely to be
affected thereby.

The draft will be taken into consideration on or after the expiry of thirty days from the date of its
publication in the Official Gazette and objection or suggestion with respect thereto which may be
received by the undersigned before the said date, shall be duly considered: -

Rules

PART-I

Preliminary

1. Short title and commencement. - (1) These rules may be called the West Bengal Panchayat
(Gram Panchayat Accounts, Audit and Budget) Rules, 2007.

(2) They shall come into force on the date of their publication in the “Official Gazette”.

2. Definitions. - (1) In these rules, unless the context otherwise requires,-

(a) “Act” means the West Bengal Panchayat Act, 1973 (West Ben. Act XLI of 1973);
(b) “Custodian” means the Custodian of the Gram Panchayat Fund as referred to in sub-rule
(3) of rule 4;
(c) “Elector”, in relation to a constituency of a Gram Panchayat means a person registered for
the time being in the electoral roll pertaining to a constituency of a Gram Panchayat
delimited for the purpose of last preceding General Election to the Gram Panchayat;
(d) “Form” means a Form appended to these rules and includes a translation thereof in
Bengali or Nepali;
(e) “Internal Audit Officer “ means Panchayat Accounts and Audit Officer unless otherwise
specified by the State Government;
(f) “Job-Assistant” includes Nirman Sahayak appointed as such in a Gram Panchayat;
(g) “Paymaster” means a person appointed, for the purpose of execution of a work and for
making payment to the casual labourer and workers engaged by the Gram Panchayat for
such work;
 (h) “Programme” means a systematized approach for implementation of development works
under a common set of functional and financial guidelines;
(i) “Project” means a specific work supported by a plan and an estimate of expenditure for its
execution normally as a part of a programme;
(j) “scheme” means a project undertaken by a Gram Panchayat funded by its own sources of
revenue;
(k) “section” means a section of the Act;
(l) “Zilla Parishad” includes Mahakuma Parishad.

(2) Words and expressions used but not defined in these rules shall have the meanings respectively
assigned to them in the Act.

PART- II

CHAPTER- I

Procedure for Maintenance of Accounts

3. General procedure for keeping the accounts and register. – All the accounts and registers of a
Gram Panchayat shall be kept either in Bengali or in English but for the Gram Panchayats within the
administrative jurisdiction of the Darjeeling Gorkha Hill Council, the same may be kept either in
Bengali or in English or in Nepali. All Accounts shall be kept in the registers, ledgers and receipt
books which shall be bound, and their pages serially machine numbered and shall contain a certificate
under the signature of the Custodian in the manner as follows:-

“Certified that this register / book contains pages from serial no ………. to ……., totaling
……………. pages.”

This certificate shall be given on the first page of every book of accounts, acquaintance, receipt and
other books and registers maintained under these rules.

4. Gram Panchayat Fund and custody thereof. – (1) For every Gram Panchayat, there shall be
constituted a Gram Panchayat Fund bearing the name of such Panchayat in terms of section 45 and
such fund shall be lodged in one or more than one savings account maintained with any one or more
branches of a nearby Nationalized Bank or any other Scheduled Bank or licensed Co-operative Bank
or Post Office or any two or more of them.

(2) Separate savings account shall be maintained for the fund relating to any new or existing
programme or scheme as may be specified, by general or special order by the Central Government or
the State Government or any other authority empowered in this behalf and all such funds and all other
funds referred to in section 45, shall constitute the total corpus of the Gram Panchayat Fund.

(3)The Pradhan or the Upa-Pradhan holding the charges of the Pradhan shall be the Custodian of
the Gram Panchayat Fund and shall be responsible for proper utilization and satisfactory accounting
thereof.

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 (4) Any donation, endowment or trust fund for special purposes made or created by a private
person or group of persons or an institution, shall be lodged in the Gram Panchayat Fund in terms of
section 45 and placed in the Bank account of the Gram Panchayat and may later be applied in such
manner as may be specified in the terms and conditions relating to such donation, endowment or trust
as the case may be within the bounds of these rules.

(5) At least half of the fund raised in a year through mobilization of its own resources shall be
spent by the Gram Panchayat by the following year for implementation of programmes and schemes
for economic and social development in consultation with the Gram Sansads separately and jointly in
such manner as may be deemed reasonable and equitable.

(6) Besides operation of the fund to meet expenditure relating to a specific scheme, programme or
supply of materials, the Custodian may, in order to meet any unforeseen urgent need withdraw and
keep in his personal custody such amount not exceeding rupees two thousand, as may be determined
by the Artha O Parikalpana Upa- Samiti in a meeting:

Provided that the Artha O Parikalpana Upa- Samiti, may, in any subsequent meeting, modify
its decision and determine afresh the maximum amount to be kept in personal custody of the
Custodian:

Provided further that the Custodian shall deposit any unspent amount in Savings Account within
three working days from the date of drawal of this fund.

(7) Any undisbursed amount drawn for payment of labour wages, shall be deposited in the
Savings Account from which it was drawn on expiry of three working days following the date of
drawal of the fund:

(8) Any undisbursed amount pertaining to honorarium, traveling allowance and other allowances
and salary of the members and the employees of the Gram Panchayat, shall be refunded to the Block
Development Officer concerned on expiry of three working days following the date of its receipt;

(9) Violation of any provision of this rule shall be deemed to be an act of material impropriety
and irregularity within the scope and meaning of clause (b) of sub-section (2) of section 190:

Provided that the undisbursed amount referred to in sub-rule (7) and (8) shall not be deemed to
constitute any part of the amount that may be kept by the Custodian to meet any unforeseen urgent
need.
.

(10) All sums receivable by the Gram Panchayat from any person by way of tax, toll-charge, rate
and fees or receivable as proceeds from land or building, pond, ferry, fishery or any other asset or
property of the Gram Panchayat shall be collected by the tax collector or any other employee
authorized by the Gram Panchayat in this behalf and shall be deposited in full to the Gram Panchayat
in proper discharge of his liability:

Provided that the tax collector or any authorized employee shall not keep in his custody at any
point of time any amount exceeding one thousand rupees for more than one working day:

(11) All sums received by the Gram Panchayat by way of tax rates, toll charge, fees or proceeds
or any grant or contributions received from the Central or the State Government or local authority or
any other authority irrespective of the amount and the nature of fund shall be credited in full to the
appropriate account of the Gram Panchayat Fund as immediately as possible and no part thereof shall
be appropriated directly towards expenditure of the Gram Panchayat.

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 5. Loss of fund or material. – (1) Any loss of money, revenue, receipts, stores or properties,
held by or on behalf of the Gram Panchayat, caused by misappropriation, defalcation or otherwise,
detected at any time during inspection or audit or otherwise shall be immediately reported by the
detecting functionary or person to his immediate superior officer as well as to the Pradhan and the
Executive Officer of the Panchayat Samiti concerned, even when such loss has been made good by
the person responsible for such loss. The Executive Officer of the concerned Panchayat Samiti shall
promptly cause an enquiry in the matter and after ascertaining the facts, shall refer the matter to the
Sub-Divisional Officer who shall send a full report of the same to the Executive Officer of the Zilla
Parishad and a copy of such report shall also be sent to the Commissioner of Panchayats and Rural
Development and to the State Government. In the event of reasonable apprehension of any such loss
or defalcation, it shall be at once reported to the Executive Officer of the Panchayat Samiti for causing
enquiry and taking subsequent actions.

(2) Departmental enquires shall be conducted in respect of the employees of Gram Panchayat in
terms of the guidelines given in the Appendix I of these rules.

(3) (i) Money lost or the value of stores lost by theft, civil commotion, natural calamity or any
other cause shall not be written off from the accounts of the Gram Panchayat except by a resolution
passed in a meeting of the Gram Panchayat:

Provided that when the loss relates to the own resources of the Gram Panchayat, the
sanctioning authority for writing off the loss shall be the-
(a) Gram Panchayat for a loss valued up to rupees five hundred;
(b) Executive Officer of the Panchayat Samiti for a loss valued between rupees
five hundred and one and rupees one thousand;
(c) District Panchayat and Rural Development Officer for a loss valued between
rupees one thousand and one and rupees two thousand;
(d) District Magistrate for a loss valued between rupees two thousand and one and
rupees five thousand;
(e) Commissioner of Panchayats and Rural Development, West Bengal for a loss
valued between rupees five thousand and one and rupees ten thousand;
(f) State Government when the money value of the loss exceeds rupees ten
thousand.

(ii) For any issue relating to item (b) to (f) of the proviso under clause (i), the Gram Panchayat
shall refer the matter with its views to the Executive Officer of the Panchayat Samiti for appropriate
action or for making further reference to the appropriate authority as the case maybe.

(iii) when the loss relates to funds or materials placed at the disposal of the Gram Panchayat by
any department of the State Government either directly or through Zilla Parishad or Panchayat Samiti
for execution of a programme or scheme, approval of such department through the District Magistrate
concerned shall be necessary for writing off the loss.

(iv) When the loss relates to funds or materials placed at the disposal of the Gram Panchayat
by Zilla Parishad or Panchayat Samiti out of its own resources or by any other authority for execution
of a scheme, sanction for writing off such loss shall have to be accorded by the Zilla Parishad or
Panchayat Samiti or the authority concerned as the case may be.

6. Maintenance of accounts of Gram Panchayat. – (1) Every Gram Panchayat shall maintain a
Cash Book in Form 1 and record therein all monetary transactions on the same day on which such
transactions take place.

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 (2) The Cash Book shall be maintained on double column basis. Every Gram Panchayat shall
adopt the system of double column Cash Book from the following year after this rule comes in force.

(3) A General Ledger in Form 21 shall be maintained for each classified receipt or payment
account in which all the entries of the Cash Book shall be posted datewise. For each entry in the debit
or left side of the Cash Book, a corresponding entry shall be made in the credit or right side of the
account in the General Ledger for which the entry has been made in the debit side of the Cash Book.
Similarly, for each entry in the credit or right side of the Cash Book, a corresponding entry shall be
made in the debit or left side of the account in the General Ledger for which the entry has been made
in the credit side of the Cash Book:

Provided that for transaction between cash and bank, entry shall be passed in the cash book
only, both in cash and bank columns through contra entry.

(4) The State Government may take up a programme for providing out of its own budget
provisions or otherwise computers to the Gram Panchayats for adopting a computerized accounting
system.

(5) All receipt-vouchers and payment-vouchers shall be serially numbered by consecutive

numerals on the basis of chronological sequence separately for each of the said two groups for each
financial year and the numbers so assigned shall be noted in the relevant columns of the Cash Book.
Insertion of by-numbers or any alphabet for assigning a number to the voucher shall not be
permissible. In case of computerized accounting, separate receipt- vouchers and payment-vouchers
shall be generated. For maintaining the Cash Book, the following procedures shall be followed:-

(a) the interest credited or Bank charges debited to the Gram Panchayat Fund by the Bank or the
Post Office as recorded in the Pass Book shall be entered on the receipts side or the payments
side, as the case may be, of the Cash Book as soon as the Pass Book showing corresponding
entries, is received;

(b) all cheques and bank drafts received in favour of the Gram Panchayat shall be noted in the
Cheque / Draft Receipt Register in Form 2, thereafter such receipt of the fund shall be noted in
the Cash Book and the relevant Subsidiary Cash Book in the manner referred to in clause (d);

(c) the Cash Book shall be closed and balance struck on daily basis and its entries and balances
shall be checked with reference to the Pass Book and other relevant records at the close of
every month; a Bank Reconciliation Statement shall be prepared at the end of each month in
respect of each bank account and also cash analysis for the closing balance of the Gram
Panchayat Fund shall be made and recorded in the Cash Book at the end of each month;

(d) when for the purpose of maintenance of the accounts of the fund of a scheme in a separate and
transparent manner, a Subsidiary Cash Book is required to be maintained in accordance with
the directions of the sponsoring authority, any fund received on account of such scheme shall
be entered first on the receipt side of the Cash Book and immediately thereafter, on the receipt
side of the Subsidiary Cash Book. But in case of any payment from this fund, the payment
shall be entered first on the payment side of the Subsidiary Cash Book and the total amount of
the payment for a day shall be entered on the payment side of the Cash Book. While posting
such receipt and payment both in the Cash Book and the Subsidiary Cash Book a cross
reference of the Folio number of the Cash Book shall be given in the Subsidiary Cash Book
against the related entry and Folio number of the Subsidiary Cash Book against each entry in
the Cash Book. Each such Subsidiary Cash Book shall be maintained in Form 1A;

(e) payment by cheques shall be entered in the Subsidiary Cash Book or in the Cash Book on the
date on which it is signed by the Custodian while actual delivery date of the cheque shall be

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 noted on the “Remarks” column of the Subsidiary Cash Book or the Cash Book if there is no
Subsidiary Cash Book on this account, as well as in the Cheque Book Register in Form 3;

(f) provisions relating to maintenance of Cash Book as provided in this sub-rule shall apply
mutatis mutandis for maintenance of a Subsidiary Cash Book. All vouchers relating to any
payment out of Gram Panchayat Fund shall be serially numbered in chronological order and
numbers so assigned shall be noted in the relevant column of the related Subsidiary Cash
Book. Since the total amount of payment for a day in relation to a Subsidiary Cash Book shall
be entered on the payment side of the Cash Book, serial numbers of such vouchers need not be
maintained additionally in the Cash Book;
.
(g) a note shall be kept in the Cash Book with respect to the undisbursed amount of cash drawn by
self cheques at the end of the day;

(h) subject to any decision of the Gram Panchayat in a meeting in this behalf, or in its absence, in
conformity with the directions of the Custodian, Secretary of the Gram Panchayat shall be
responsible for writing the Cash Book and for safe custody of all records and documents
relating to Gram Panchayat Fund including receipt-vouchers and payment-vouchers except
those referred to in clause (i); the Custodian himself shall in no circumstances write the Cash
Book or keep receipt-vouchers or payment-vouchers in his personal custody:

Provided that in the event of absence of the Secretary or his inability to write Cash Book
for any reason whatsoever, the Gram Panchayat or the Custodian may direct any other
employee of the Gram Panchayat to write the Cash Book and to perform all other functions
incidental thereto;

(i) the Executive Assistant shall keep in his custody, the cheque books, Cheque Book Register and
pass books of the Bank Account and Post Office Savings Bank Account and shall authenticate
all entries in the Cash Book and vouchers in support thereof and shall exercise the duties and
responsibilities referred to in rule 55 of the West Bengal Panchayat (Gram Panchayat
Administration) Rules, 2004. The Custodian himself shall in no circumstances keep the
aforesaid instruments in his personal custody.

(j) the Custodian shall sign the Cash Book and Subsidiary Cash Books on each day of transaction
after verification of entries therein;

(k) the half yearly accounts and also annual accounts of the Gram Panchayat shall be prepared on
the basis of balances of Cash Book and classified accounts maintained in the General Ledger.

(6) (a) The State Government may, by a general or special order, direct a Gram Panchayat to adopt
a computerized accounting system for maintenance of its accounts in such manner as may be laid
down in the order.

(b) On adoption of the computerized accounting system referred to in clause (a), relevant print-
outs generated by the system, shall be deemed to be authentic records of accounts and shall form
part of the Cash Book, Subsidiary Cash Book, ledgers and also the receipt and the payment
vouchers and other records rendering it unnecessary to prepare manually any of these records:

Provided that at the time of any inspection or audit, any or all such print-outs may be
verified with reference to the data-base stored in the computer.

(c) The Gram Panchayat shall continue to prepare manually such records of accounts including
registers as are required to be maintained under these rules but cannot be generated by such
computerized system.

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 7. Operation of Gram Panchayat Fund.- (1) As soon as any amount is received by the Gram
Panchayat through a cheque or bank draft, the particulars of the cheque or bank draft shall be
recorded in a Cheque / Draft Receipt Register in Form 2 and the amount shall be entered in the Cash
Book.

(2) If a cheque drawn in favour of the Gram Panchayat is dishonoured after presentation in the
Bank, the particulars and the amount of the cheque shall be entered in the payment / credit side of the
Cash Book against the same head of account against which the receipt was booked on the same date.
A note shall be kept in the Remarks column of the Cash Book against such entry mentioning folio
number of the Cash Book where original entry of the cheque was made. Entries shall also be made in
the corresponding columns in Form 2. The drawer of the cheque shall be informed of the position with
direction to make payment of the amount either in cash or cheque, as may be deemed appropriate
within a specified time period. The Gram Panchayat may also charge the person concerned for such
amount as may have been incurred as administrative expenditure for processing of such dishonoured
cheque. The person concerned may also be proceeded against under any law in force for such act if
considered unlawful.
(3) As soon as a cheque book is received from a Bank or Post Office on the strength of a
requisition, the details of the cheque book shall be entered in the Cheque Book Register in Form 3.
Such particulars shall be maintained separately for each account lodged in a Bank or Post Office on
assigning separate pages in the register. An index shall be maintained at the first page of the register
showing the pages assigned to each such account.

(4) On the basis of a claim processed in terms of rule 9 or in case of a self-cheque to be drawn to
meet the requirement of the establishment or of any elected functionary or an employee, the Executive
Assistant, on being satisfied about the genuineness of the claim shall prepare and sign a cheque from
the fund earmarked for the claim and place it for the signature of the Custodian. Both the signatories
shall also sign the counterfoil of the cheque after noting on it the classified account and purpose of
expenditure.

(5) No cheque shall be signed unless required for immediate delivery in settlement of a claim
preferred, to the persons concerned, nor until the claim which it will discharge, has been presented in
complete and proper form, verified and passed for payment in accordance with the procedure laid
down. Retention of any signed cheque in the Gram Panchayat office shall be avoided. Date of issue of
a cheque shall be the date of signature of the Custodian on the cheque. Delivery of cheque shall be
made only to the payee or his representative duly authorized by him in writing in this behalf.

(6) When a cheque is issued by the Gram Panchayat, the particulars of the cheque issued shall be
recorded in the relevant column of the Cheque Book Register and the amount of the cheque with other
particulars shall be entered in the Cash Book.

(7) Whenever a cheque issued by the Gram Panchayat cannot be encashed within the period of
validity of the cheque by the payee, the Custodian may, if he is satisfied about the reasons for such
non-encashment, re-issue a fresh cheque after canceling the previous one recording briefly the reasons
for the same in the Cheque Book Register.

(8) When it is necessary to cancel a cheque, the cancellation shall be recorded on the counterfoil
as well as on the cheque, if it is in drawer’s possession and such cheques shall be kept preserved for
the purpose of audit and shall not be destroyed until ordered in this behalf by the Block Development
Officer having jurisdiction. In case of loss or theft of cheque from the custody of Gram Panchayat, an
FIR shall be lodged with the local Police Station. A note shall be kept in the counter foil or cheque
slip of the lost cheque and against the original entry of the lost cheque in the Cash Book in red ink:

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 Provided that if a cheque is reported lost during the period of its validity, the fact shall be
notified to the Bank or Post Office promptly and a certificate from the Manager of the Bank or Post
Master of the Post Office as the case may be, shall be obtained as far as practicable in the following
Form:-

Certified that Cheque No.………………………dated………….for Rs……………reported by

the Pradhan of.…………………………………Gram Panchayat to have been drawn by him/her
on this Bank/Post Office Savings Bank in favour of………………………….has not been paid
and shall not be paid if presented hereafter.

Manager…………….Bank/Post Master……………Post Office

(Delete inappropriate words)

(9) When after a cheque has been drawn on verification of a claim, it is detected that the claim is
not genuine or there is some other reason for withholding the payment, it will be necessary to stop the
payment. In such case, if the cheque –

(a) is still in the possession of the Gram Panchayat, the cheque shall be cancelled and such
cancellation shall be recorded on the counterfoil and the cheque and also make necessary
entries in the Cash Book and other books of accounts showing issue of such cheque;
(b) is no longer in possession of the Gram Panchayat, it shall immediately address the Bank or
the Post Office to stop payment of the cheque and on ascertaining that payment has been
stopped, make necessary entries in the Cash book and other books of account ;
(c) has already been encashed by the payee, it shall be necessary to direct the payee to refund
the amount forthwith on stating the reason of such decision and if the payee fails to make
refund within the stipulated period, appropriate legal action shall be initiated against him
for recovery of the amount:

Provided that any legal action against a person who received or encashed such cheque
against a wrongful claim shall not debar the Gram Panchayat from taking any other
appropriate action against him:

Provided further that the Gram Panchayat shall also simultaneously take steps for
fixing up responsibility for wrongful processing of an unlawful claim.

CHAPTER-II

Procedure for Receipt and Payment

8. Procedure of receipt. – (1) Receipt of money in cash or by cheque or bank draft by a Gram
Panchayat shall be acknowledged by issuing receipts in Form 4 or in Form 5, which shall have
duplicate carbon process in the manner referred to in sub rule (2).

(2) A receipt shall be granted in Form 4 for money received by the Gram Panchayat on account of
taxes, rates, tolls and fees through the Tax Collector and a receipt shall be granted in Form 5 in respect
of all receipts received in cash or by cheque or bank draft at the Gram Panchayat office by any
authorized employee and also for refund in cash in adjustment of advance.

(3) Receipt against vouchers in adjustment of previous advance shall be prepared in duplicate
separately at the Gram Panchayat Office by an authorized employee in Form 19. The first copy shall

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be handed over to the person receiving the advance after obtaining his signature on the second copy
which shall be retained in the Gram Panchayat office.

(4) Each carbon receipt book shall have a number printed on it, which shall appear on each receipt
form and its duplicate copy. Each receipt form and its duplicate shall bear another machine printed
serial number.

(5) Serial number to be printed on each carbon receipt book shall be prefixed with a predetermined
eight digit number as may be allotted by the State Government for each Gram Panchayat observing
such coding pattern as may be decided, by order, by the State Government. Allotment of such
predetermined number shall be changed as frequently as may be deemed appropriate not later than
once in every two consecutive years. By using an oblique mark another set of continuous serial
numbers on the pages and their duplicate copies for each book shall also be printed. The printing press
from where such books shall be printed shall be intimated the serial numbers at the last moment of the
printing process and the person so authorized by the Panchayat to attend the printing press shall
ensure before his departure from the press that the printing blocks have been destroyed.

(6) On receipt of the stock of such receipt books, the Custodian shall satisfy himself that the book
number is entered on the cover and such number along with page number is entered on every page and
its duplicate copy. He shall sign a certificate on the cover of each such receipt book stating the number
of receipt forms in duplicate.

(7) There shall be a Stock Register of Receipt Books in Form 6 with separate pages allotted for
each kind of receipt books. All duplicates of used receipt books shall be kept in safe custody of the
Gram Panchayat.

9. Procedure for payment.- (1) Any payment from the Gram Panchayat Fund shall be made
against a valid bill or claim showing details of such claims. If such bill or claim is found on scrutiny to
be genuine and in order by the Secretary, he shall place the bill or claim to the Executive Assistant
with his observation. The Executive Assistant, after verification, shall record on the bill or claim a
payment order in the form of “Pay Rupees …………………………………………………………….”
both in figures and words affixing his initial and present the same to the Custodian for his signature.
Custodian shall not approve any payment unless he is satisfied that the claim is just and valid and also
there is appropriate budget provision and the fund is available:

Provided that such approval of the Custodian shall be subject to other provisions of these rules.

(2) Payment shall be made against a signed receipt obtained from the recipient affixing the
requisite revenue stamp whenever necessary. The cost of the revenue stamp shall be borne by the
recipient. All vouchers shall be stamped “Paid and Cancelled” and signed by the Custodian
immediately after payment.

(3) If the recipient is illiterate, he may affix his left thumb impression on the receipt, which shall
be attested and witnessed by a person known, both to the recipient and the Custodian.

(4) Payment may also be made against Muster Roll or Cash Memo, which shall contain full details
of the claim and an acknowledgement of receipt of money from the person preferring the claim.

(5) All paid bills and vouchers as soon as received, shall be assigned consecutive serial numbers
by the Secretary of the Gram Panchayat and shall be maintained by him serially in a guard file.

(6) In case of payment on account of purchase of store or materials, the stock shall be entered in a
register referred to in rule 25 or rule 26, as the case may be, and certificate in the following format

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shall be recorded on the back of the bill or voucher concerned by the Secretary or by the Job
Assistant:-

“Entered in the Stock Register at page __________”

(7) Payment against supplier’s bills shall be made through Account Payee Cheques:

Provided that payment against such bills may be made in cash when the sum payable is less
than rupees five hundred; when such sum is rupees five hundred or more but less than rupees two
thousand, payment shall be made through a cheque, not necessarily an account payee cheque; when
such sum amounts to rupees two thousand or more the payment in all circumstances shall be made
through an Account Payee cheque.

CHAPTER-III

Procedure for Collection of Revenues

10. Procedure for collection of taxes, rates and fees.- (1) The Artha O Parikalpana Upa-Samiti
of the Gram Panchayat shall be responsible for supervising and monitoring of the process of
collection of taxes, rates and fees by the Tax Collector as referred to in rule 31 and for this purpose
may involve any member of the Gram Panchayat or a Gram Unnayan Samiti:

Provided that the Pradhan or Upa-Pradhan or any member of the Gram Panchayat shall not
collect any such tax, rate or fee personally.

(2) Collection of non-tax revenue against issue of a license or a registration certificate or as a

premium against a lease agreement or against a permission for use of a property, or its usufruct, of the
Gram Panchayat, shall be made generally at the office of the Gram Panchayat by an employee as
may be authorized in this behalf.

(3) Responsibility for collection of non-tax revenue which will be normally collected from field
may be delegated to a Tax Collector and for such delegation the Gram Panchayat shall adopt a
resolution in its meeting specifying the nature and extent of
non-tax revenue to be so collected:

Provided that the Gram Panchayat may at any time withdraw or modify such delegation in a
subsequent meeting.

(4) When the Gram Panchayat deploys the Tax Collector for collection of non-tax revenue,
commission shall be admissible to such Tax Collector at the same rates as are
admissible for collection of taxes.

(5) The Gram Panchayat shall maintain a Register of Arrear and Current Demand and Collection
of Taxes in Form 7 and provide the Tax Collector, so engaged by the Gram Panchayat, a copy of
register in Form 7 completing the columns upto 6 relating to arrear and current demands and a list of
persons liable to pay rates, tolls and fees in terms of rule 59 of the West Bengal Panchayat (Gram
Panchayat Administration) Rules, 2004 as has been delegated to the Tax Collector and a Receipt Book
in Form 4 on obtaining his signature in Form 6 in acknowledgement of the receipt of such book. The
Tax Collector shall issue receipt in Form 4, against any of the aforesaid collections and particulars of
collections of tax on land and building shall be entered by him in the said Register in Form 7 in the
relevant columns, whereas on receipt of particulars of collections on fees, rates or tolls from the Tax

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Collector, they shall be entered in the Remarks column of Part II to Part IX of Form 9 under the
aforesaid rules by such employee of the Gram Panchayat as may be authorized in this behalf:

Provided that any amount tendered by an assessee at any time shall first be applied towards
realization of arrear demand, if any, and then shall be applied to meet the current demand:

Provided further that a receipt in Form 4 shall be granted separately against collection of taxes on
land and building and collection of fees, rates or tolls even when such collections are made from one
person.

(6) On the first working day of a month or on the day when the total amount in hand exceeds one
thousand rupees, the Tax Collector shall handover the collected amount and also produce the Receipt
Book(s) before the Custodian or the Secretary, or any other employee of the Gram Panchayat,
authorized in this behalf, who shall put his signature in token of receipt of money in the relevant
column of the Register in Form 7. A receipt in Form 5 shall be granted to the Tax Collector against
the collected amount handed over by him and the serial number of such receipt shall be noted in the
‘Remarks’ column of the the Register in Form 7 in the corresponding place. A fresh receipt book shall
be provided to the Tax Collector on his return of the used Receipt Book supplied earlier.

(7) The Secretary or any other employee of the Gram Panchayat, who is authorized to receive the
used up Receipt Books shall ensure that –

(a) none of the serially numbered pages is missing from the Receipt Book;

(b) in case of cancelled receipt form, both the original and duplicate copy of the receipt form
bearing the same serial number, have been kept together and cancelled;

(c) a note showing the date of return of such Book is kept in Form 6 against the entries
relating to its issue; such note shall be initialed also by the Tax Collector.

(8) The Artha O Parikalpana Upa-Samiti shall review the position of collection of tax, fees, tolls
and rates in each quarter and in between as may be deemed necessary and take all possible steps to
raise collection so that the Gram Panchayat can mobilize the maximum amount of own fund and for
such purposes, may take the assistance of the Gram Unnayan Samitis within its jurisdiction.

CHAPTER-IV

Procedure for Purchase and Sale of Movable Properties

11. Procedure for purchase of materials – (1) All purchases of materials and sales of movable
properties shall be made with the approval in this behalf in a meeting of the Artha O Parikalpana
Upa-Samiti of a Gram Panchayat and any member present in such meeting including the Executive
Assistant and the Secretary shall have the right to record a note of dissent, if any, in the proceedings of
such meeting. The Upa-Samiti may invite any member of the Gram Panchayat, any official of the
State Government or Gram Panchayat, as may be deemed necessary for advice and assistance for the
aforesaid purchase or sale.

(2) Subject to such direction as may be issued by the State Government from time to time, the
Gram Panchayat, for purchase of any article or material irrespective of its type or the manner of its
utilization, shall adopt the following procedure: -

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 (a) for purchase of any stock of articles or materials likely to be valued at an amount of rupees
twenty thousand or more, the Artha O Parikalpana Upa-Samiti shall invite sealed tenders from
the firms and establishments generally known to deal in the articles and materials to be so
purchased on giving wide publicity and for a final decision, shall draw comparisons among at
least five such tender papers submitted taking into account rates and other charges quoted,
specifications and quality of materials and other terms and conditions as also the past records
of such firms; if the number of tender papers received is less than five, it shall again invite
tender in the same manner without opening the tender papers earlier received; on the due date,
all the tender papers received on both occasions shall be opened for taking decision; if the total
number of tender papers even after second occasion, remains below five, the Upa-Samiti shall
place the entire matter with its views in the next meeting of the Gram Panchayat for a final
decision;

(b) for purchase of any stock of articles or materials likely to be valued at an amount exceeding
rupees one thousand but less than rupees twenty thousand, quotation of rates shall be invited
from at least five firms generally known to deal in such stock; the procedure stated in clause
(a) shall be generally followed for taking a final decision in the matter;

(c) for purchase of any stock of articles or materials of value not exceeding rupees one thousand, it
shall not be necessary to invite any tender or quotation; nevertheless it shall be prudent to
ascertain the rates prevalent in the market at the material time on enquiry from a few firms.

(3) All articles of durable nature like furniture, equipments and machines, purchased shall be
entered in the Dead Stock Register in Form 8.

12. Procedure for sale of movable properties -- (1) Unless in consideration of the high value of
the property, the Artha O Parikalpana Upa-Samiti of a Gram Panchayat decides in a meeting to invite
sealed tenders for the purpose, any sale of movable property shall be made by auction after fixing a
minimum price in the meeting of the Gram Panchayat and on giving wide publicity for such auction:

Provided that when such minimum price of property fixed by the Gram Panchayat, exceeds
rupees two thousand, the Upa-Samiti shall without exception invite sealed tenders for such sale.

(2) Without prejudice to the authority of the Upa-Samiti referred to in sub-rule (1), in all cases of
sale where the minimum price of the article(s) proposed to be sold has been fixed above rupees five
hundred, public auction shall be held on giving wide publicity and also a notice of not less than seven
days, fixing the date, place, time and terms and conditions of such auction, at the notice board of the
Gram Panchayat and two other conspicuous places within the jurisdiction of the Gram Panchayat and
the article(s) shall be sold to the highest bidder. All such auctions shall be conducted in presence of at
least two members of the Artha O Parikalpana Upa-Samiti as may be nominated by it:

Provided that no article shall be sold on auction if the highest bid money falls short of the
minimum price fixed under sub-rule (1) and a second auction on a date, time and venue fixed afresh
and given due publicity in similar manner, shall be held:

Provided further that if in the second auction also, the minimum price as fixed is not reached,
then the matter shall be referred by the said Upa-Samiti along with its views to the Gram Panchayat
for a decision in a meeting and for this purpose, the Gram Panchayat may seek advice from the Sub-
divisional Officer through the Panchayat Samiti.

13. Procedure for lease of immovable properties – (1) Subject to such terms and conditions as
may be specified by the Gram Panchayat in a meeting having specific mention of such issue in the
agenda for discussion, the Artha O Parikalpana Upa-Samiti may lease out to the best interest of the

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Gram Panchayat, any asset like pond, market, land, pound , tank and any other asset owned by it or
placed at the disposal of the Gram Panchayat for management and control by any department of the
Government or any other authority, specifying the terms and conditions in the instrument for such
lease agreement for a specified period generally not exceeding two years:

Provided that on an occasion for the purpose of ensuring delivery of desired service or for
obtaining a reasonable return, the lessee is required to make investment for infrastructural
arrangement or for any other purpose which is likely to become infractuous if the lease agreement
does not persist for a longer period, such lease agreement may be executed by the Gram Panchayat
for a period not exceeding three years.

(2) Notwithstanding the provisions in sub-rule (1), a Gram Panchayat shall not execute on any
occasion any lease agreement for a period beyond the term of office of the existing members of the
Gram Panchayat.

(3) The lessee in terms of sub-rule (1) shall be determined by a public auction held after issue of a
notice and wide publicity at least seven days ahead of the date of auction; such notice shall be hung in
the manner as laid down in sub-rule (2) of rule 12:

Provided that the Artha O Parikalpana Upa-Samiti shall reserve the right to reject any auction
process without assigning any reason whatsoever and hold a fresh auction after issue of due notice if it
is of the view that the result of such auction process is likely to adversely affect the interest of the
Gram Panchayat.

(4) All auctions shall be conducted by the Artha O Parikalpana Upa-Samiti of the Gram
Panchayat on deputing at least two representatives from among the office bearers, members or
employees of the Gram Panchayat as may be authorized by it in this behalf:

(5) In case of auction referred to in this rule, twenty five per cent of the highest bid premium
accepted shall be paid up immediately as performance security on closure of the auction. Agreement
in respect of lease shall be completed with the Gram Panchayat by one month from the date of the
auction and the balance seventy five percent of the premium amount due shall be tendered on the date
of the agreement and the property to be leased out shall be handed over only after formalities
regarding agreement are completed:

Provided that after payment of twenty five percent of the bid premium as performance security,
the Gram Panchayat , on consideration of the financial condition of the lessee and the nature of
accrual of income, may lease out its properties and assets for a specified period on condition of
quarterly or annual payment of the premium agreed upon and in such cases, quarterly or annual
premium shall be paid to the Gram Panchayat within three days from the beginning of the quarter or
the year, as the case may be:

Provided further that once payment schedule is determined, no further instalment of payment
shall be allowed and any default in payment shall make the lease agreement liable to be terminated
with notice for one clear month.

(6) A copy of the notice referred to in sub-rule (2) shall be forwarded to the Executive Officer of
the concerned Panchayat Samiti when he may depute an observer not below the rank of Panchayat
Accounts and Audit Officer, as may be selected by him who shall be present on the date of auction
and shall submit a report to the Executive Officer.

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 (7) All matters relating to the leased out assets of the Gram Panchayat shall be decided by the
Gram Panchayat in a meeting.

(8) No member of the Gram Panchayat or any officer or employee of the Gram Panchayat shall,
directly or through any agent or employee, participate in the bidding of any such auction held by the
Gram Panchayat.

(9) A Gram Panchayat shall maintain a Register of Assets Leased Out in Form 9 showing
particulars of ponds, ferries, markets, lands, pounds, tanks and other assets transferred on lease by the
Gram Panchayat.

CHAPTER – V

Payment of Honorarium, Salary or other Allowances

14. Payment of honoraria and other allowances of Pradhan, Upa-Pradhan, Sanchalaks,

Members and salary to the employees of the Gram Panchayat. – A Gram Panchayat shall maintain
an acquittance register in Form 10 for disbursement of honorarium and allowances to the Pradhan,
Upa-Pradhan, Sanchalaks, or the members and in Form 11 for disbursement of salary to its
employees.

15. Presentation of Grant-in-Aid Bill for salary of Employees.- A Gram Panchayat shall
submit, under the signature of the Custodian, the monthly salary bill in duplicate for receiving grant-
in-aid from the State Government on account of the salary of its employees, in Form 12 by the 7 th of
each month to which the bill relates, to the Panchayats Development Officer of the Block concerned.

16. Utilization certificate for Grant-in-Aid.- Each Gram Panchayat shall submit in duplicate
with the grant-in-aid bill for the first month of each quarter of the year, a utilization certificate in Form
13 to the effect that the grant-in-aid or contribution, sanctioned by the State Government for
maintenance of establishment, to the Gram Panchayat during the previous quarter of the year was
utilized for the purpose for which the same was sanctioned.

CHAPTER-VI

Procedure for Execution of Works

17. Procedure for works to be executed by Gram Panchayat.- (1) Whenever a Gram Panchayat
decides in a meeting to take up any particular work, project or scheme for execution, it shall at the
first instance explore the suitability for its execution by the Gram Unnayan Samiti or Samitis where
the work is located. If because of some technical ground or otherwise it is deemed not possible to get
the work executed by a Gram Unnayan Samiti, an employee of Gram Panchayat may be entrusted
with the responsibility for such execution under the guidance and supervision of the Gram Unnayan
Samiti, or where there is no Gram Unnayan Samiti, under a Supervisory Committee of three members
to be selected by the Gram Sansad headed by the member of the Gram Panchayat elected from the
area. In case of more than one member so elected, both of them shall be taken in the Committee with
two other members and the elected member senior in age shall head the Committee. Where it is not
possible to get the work executed either through a Gram Unnayan Samiti or any of its employees, the
Gram Panchayat may engage a Paymaster for the execution of work under its jurisdiction under
14
technical guidance of Job Assistant or Nirman Sahayak and under supervision of the Gram Unnayan
Samiti or the Supervisory Committee as the case may be; but in such case, the Paymaster shall pledge
security bonds in the form of Government Savings Certificates with the Gram Panchayat covering the
amount of advance sanctioned to him:

Provided that entrustment of responsibility for such execution of work shall be subject to the
terms and conditions set forth in the guidelines, if any, relating to such work:

Provided further that any scheme within the amount of rupees twenty thousand shall normally
be entrusted upon the Gram Unnayan Samiti of the area where the work is located.

(2) No work shall be executed by the Gram Panchayat by engagement of contractor:

Provided that in no case a Gram Panchayat member shall be given individual responsibility for
execution of a work.

18. Procedure for supply of materials for scheme.- (1) Requirement of stocks of different
materials for a scheme or group of schemes taken up for execution simultaneously or to be taken up
for execution within a short span of time as the case may be, shall be assessed by the Shilpa O
Parikathama Upa-Samiti or any other Upa-Samiti as may be decided by the Gram Panchayat and on
the basis of such assessment, Artha O Parikalpana Upa-Samiti shall take steps to procure the
materials.

(2) Procurement of the materials shall be made in accordance with the procedure laid down in sub-
rule (2) of rule 11.

19. Registers and Forms to be maintained by the Gram Panchayat in connection with
execution of work.- (1) Appropriation Register: A single Appropriation Register shall be maintained
in Form 15 in a Gram Panchayat. All grants and loans received from the Central or the State
Government or any other authority and utilization thereof shall be recorded in such Appropriation
Register and signed by the Executive Assistant or, in his absence, by the Secretary as well as by the
Custodian.

(2) Programme Register: The Gram Panchayat shall maintain, in Form 16, a register of all
projects under each programme assigned by the Central or the State Government or a Zilla Parishad
or a Panchayat Samiti. Separate page shall be used for each such project.

(3) Scheme Register: The Gram Panchayat shall maintain, in Form 17, a register of all
development works undertaken by it through its own resources.

(4) Measurement Book: Measurement of works irrespective of whether they are in the stage of in-
process or completion, shall be recorded in a Measurement Book which shall be in the Form
prescribed by Public Works Department of the Government of West Bengal or in the West Bengal
Financial Rules :

Provided that measurement of work shall be recorded in a measurement sheet essentially in

the same format for Measurement Book where there is no Nirman Sahayak in the concerned Gram
Panchayat.

(5) Muster Roll: All payments made either in cash or in kind or in both at the site of work shall be
made through the Muster Roll for Payment of Wages to the Workers in Form 18. Muster Roll shall be
maintained chronologically indicating the year of its use.

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 CHAPTER- VII

Advance Payment for Works

20. Procedure for advance payment by Gram Panchayat.- (1) An advance payment in relation
to execution of works in terms of rule 17, may be made to a Gram Unnayan Samiti to the extent of
estimated expenditure of the work:

Provided that in case of execution of a work by an employee of the Gram Panchayat or a

Paymaster, such advance payment at a time shall be limited to twenty five percent of the labour
component of the estimated expenditure of the work and the next advance payment shall be made on
receipt of adjustment of the earlier fund advanced:

Provided further that no advance payment on account of material cost relating to the scheme,
shall be made to any such employee or Paymaster:

Provided also that the progress of expenditure of the amount advanced on account of works to
be executed will be watched through recording of such advance payment with its purpose in the
Measurement Book of the works concerned where both the quantity and value are recorded and cross
checked with the adjustment vouchers against such advance.

(2) Before making any subsequent advance which added with the previous balance at hand shall not
exceed twenty five per cent of the total labour component of the expenditure, the Custodian shall
obtain all vouchers of the previous advance payment, cause them verified with reference to the
Measurement Book and other records and satisfy himself that the work has actually progressed
sufficiently to cover the previous advance.

(3) An employee of a Gram Panchayat or a Paymaster receiving an advance payment shall account for
the money by submitting vouchers, muster rolls and other documents, if any, within fifteen days from
the date of taking such advance failing which he shall be answerable to the Pradhan and through him
to the Gram Panchayat and, if deemed fit, may be proceeded against under the law by the Gram
Panchayat.

21. Maintenance of Advance Register.- The Gram Panchayat shall maintain a Register for
Advance against Project or Scheme in Form 14 for payment of advance to a Gram Unnayan Samiti, or
an employee of the Gram Panchayat or a Paymaster. A separate page shall be allotted for every
recipient of such advance and the person receiving such advance shall sign under the appropriate
column of the advance register. He shall also grant a receipt of the advance on plain paper which shall
be countersigned by the Pradhan and shall be treated as a voucher. This payment of advance shall be
entered on the payment side of the Cash Book under a heading “Advance” along with a note of the
date on which the advance is actually made.

22. Adjustment of advances.- (1) An advance sanctioned to a Gram Unnayan Samiti, or an

employee of the Gram Panchayat or a Paymaster shall be adjusted by submission of detailed bills,
receipts, muster rolls and unspent cash balance, if any.

(2) In relation to the adjustment referred to in sub-rule (1), when the fund given in advance is -
(a) fully refunded in cash, a money receipt in Form 5 shall be issued,
(b) partly refunded in cash and partly adjusted by voucher, a money receipt in Form 5 shall be
issued against the cash refund and a receipt in acknowledgement of adjustment vouchers
shall be issued in Form 19,
(c) fully adjusted by vouchers without any additional claim, a receipt in acknowledgement of
adjustment vouchers shall be issued in Form 19, or

16
 (d) fully adjusted in vouchers with a claim for additional fund spent for execution of the works
assigned or for any other purpose with prior approval of the authority concerned, a receipt in
acknowledgement of the adjustment vouchers shall be issued in Form 19 and the claim for
additional amount shall be processed separately for disbursement of such fund as may be
deemed admissible.

(3) No bill, receipt or muster roll submitted under sub-rule (1), shall be received as an
incontrovertible adjustment unless the same is technically checked with reference to the measurement
book and other records and certified by the Job Assistant or Nirman Sahayak, as the case may be, of
the Gram Panchayat. After the bill, receipt or muster roll is checked and certified by the Job Assistant
or Nirman Sahayak and further verified by the Executive Assistant with reference to the resolutions
adopted by the Gram Panchayat or the Upa-Samiti concerned and order issued, if any, for availability
of fund in this behalf or any other relevant issue, payment order may be passed by the Custodian
under his signature. Such process of checking, verification and payment order shall be completed as
early as possible within seven working days from the date of the submission of adjustment of the
advance. Thereafter, the adjustment vouchers shall be treated as payment vouchers in final adjustment.
Till such order is passed, the refund of advance shall be received and held as provisional adjustment.

(4) The voucher or vouchers and cash refunded by a Gram Unnayan Samiti, or an employee of the
Gram Panchayat or a Pay Master to whom advance was made shall be entered in the appropriate
column under the heading “Refund of Advance” of the Advance Register when the amount of cash
refunded shall be entered on the receipt side of the Cash Book and the Subsidiary Cash Book, on the
date the adjustment is furnished. On the date, the payment order referred to in sub-rule (3) is passed by
the Custodian, the expenditure shall be booked in the Programme Register or the Scheme Register
under Form 16 or 17 as the case may be. The fact that adjustment vouchers have been received shall
be noted in the Remarks column of the Subsidiary Cash Book against the original entry of such
advance mentioning the voucher number or numbers and the amount adjusted.

(5) Part adjustment shall not be generally accepted against any advance. Such adjustment shall be
made in full either in cash or by vouchers or by both. At any time after adjustment of the earlier
advance, further advance payment for the same purpose as may be deemed necessary, may be
sanctioned for completion of the work.

CHAPTER-VIII

Maintenance of other Registers

23. Maintenance of Register for immovable properties of the Gram Panchayat. - (1) A Gram
Panchayat shall maintain in Form 20 a register for all immovable properties possessed by it and also
of all public roads, paths and water courses within the concept and meaning of section 25 and records
of all lands, buildings, tanks, ferries, fisheries, markets, huts and any other property vested in and
controlled or created by the Gram Panchayat.

(2) All deeds and documents relating to immovable properties shall be kept in safe custody under
lock and key under personal supervision of the Custodian.

24. Maintenance of Register for receipt and issue of letter. - Receipt and issue of letters shall be
recorded in Form 22 and 23 respectively.

17
 25. Stores Register.- (1) Whenever a Gram Panchayat procures or receives any material or food
grain for execution of any programme or scheme, such material or food grains shall be kept under the
charge and custody of the Custodian:

Provided that the Custodian shall direct an employee of the Gram Panchayat as may be
chosen by him or by the Gram Panchayat in a meeting, to take over the charge and custody of such
materials and food grains subject to the direction and control of the Custodian.

(2) A Gram Panchayat shall maintain a Store Account Register in Form 24 showing every receipt
and issue of such material or food grain datewise. Separate account shall be kept for each programme
in the Store Account Register. On the 30th September and thereafter on the 31st March in every
financial year, balance at hand in respect of each category of the store shall be physically verified after
determination of the extent of receipt of stock and utilization thereof separately for each programme.

(3) If any discrepancy is detected during verification referred to in sub rule (2), the same shall be
noted in the remarks column of the Store Account Register under the signature of the Custodian. In
case of any such discrepancy, the Pradhan shall also inform the Executive Officer of Panchayat Samiti
having jurisdiction for fixing up responsibility through proceedings in the manner as laid down in sub-
rule (9) of rule 52 of the West Bengal Panchayat (Gram Panchayat Administration) Rules, 2004. If so
warranted the loss may be written off in terms of sub-rule (3) of rule 5.

(4) The store account shall be balanced on each date of receipt or issue, as the case may be.
Programme wise and commodity wise separate pages shall be allotted in the register.

(5) The stock of the gunny bags and other containers of food grains received by the Gram
Panchayat shall be sold by auction and the sale proceeds shall be deposited by the Gram Panchayat to
the Savings Bank Account for the programme to which such gunny bags or containers relate and shall
become a part of fund for such programme.

26. Procurement and maintenance of stationery articles.- (1) Requirement of all stationery items
shall be assessed by the Artha O Parikalpana Upa Samiti of a Gram Panchayat on quarterly, half
yearly or annual basis as may be deemed advisable in the best interest of the Gram Panchayat.
Purchase of the required quantity of such article shall be made in accordance with the procedure laid
down in sub rule (2) of rule 10.

(2) Procurement and issue in any manner of all stationery articles shall be entered datewise and
itemwise in the Register of Stationery Articles to be maintained in Form 25.

CHAPTER-IX

Half-yearly and Annual Reports and Accounts

27. Submission of reports and accounts by the Gram Panchayat.- (1) At the end of each
month, the Executive Assistant with the assistance of the Secretary and other employees, shall
prepare a monthly statement of receipt and payment showing total fund available with its
classification on the basis of sources and nature of different components of the fund and place it, with
the approval of the Pradhan, in the next meeting of the Gram Panchayat for deliberation and
preparation of programme for utilization of the available fund. In pursuance of such deliberation, the
Artha-O-Parikalpana Upa-Samiti may allocate fund for formulation and execution of programmes and
schemes by other Upa-Samitis and also by Gram Unnayan Samitis within its jurisdiction. One copy of

18
this statement shall be forwarded to the Executive Officer of the Panchayat Samiti concerned within
the first week of the next month. Such monthly statement shall be prepared in Form 26.

(2) The Executive Assistant of the Gram Panchayat with the assistance of the Secretary and other
employees shall prepare a half-yearly statement of receipt and payment for the period 1st April to 30th
September in terms of sub-section (2) of section 18 in Form 27 and shall submit it to the Pradhan.
The Pradhan shall verify its correctness and on being satisfied, place it before the Artha-O -
Parikalpana Upa-Samiti for discussion and acceptance with modification, if any, on the basis of the
records of accounts. The Pradhan shall place such statement in the meeting of the Gram Panchayat for
deliberation and approval and shall send a copy of the statement to the Executive Officer of the
Panchayat Samiti within 25th October each year for information and views, if any. The statement shall
include, inter alia, the half-yearly receipt and payment statement of all functioning Gram Unnayan
Samitis within the jurisdiction of the Gram Panchayat. A copy of the half-yearly statement shall be
published in the notice board of the Gram Panchayat for public information immediately after the
meeting, in pursuance of sub-section (3) of section 18. One copy of the statement shall also be sent to
each Gram Unnayan Samiti within jurisdiction for discussion and comments if any of the Gram
Sansad in its next meeting.

(3) The Executive Assistant shall also prepare the annual statement of accounts encompassing the
statement of receipts and payments of the first six months as referred to in sub-rule (2) as also the
accounts the next six months of the year, in Form 27 within 15th April every year for the preceding
year, 1st April to 31 st March, in the manner as laid down in sub-rule (1). The Pradhan shall place it
before the Artha-O -Parikalpana Upa-Samiti for discussion and acceptance and thereafter shall place
the approved statement in the next general meeting of the Gram Panchayat for deliberation and
approval within 30th April every year. A copy of the statement shall be sent to the Executive Officer of
the Panchayat Samiti forthwith for information and views, if any. The annual statement shall be
published and sent in the same manner as laid down in sub-rule (2).

CHAPTER-X

Audit

28. Audit of accounts of Gram Panchayat.- (1) The accounts of the funds of the Gram
Panchayat for each year shall be examined and audited in the office of the Gram Panchayat by the
Auditor appointed in this behalf by the State Government under sub-section (1) of section 186.

(2) In course of audit of the accounts, it shall be the duty of the Auditor to see that-
(a) the accounts have been maintained and are presented in approved forms;
(b) the particulars of receipts and payments are stated in sufficient details;
(c) the payments are supported by adequate authority and requisite vouchers;
(d) all sums received are brought into account and entered in the Cash Book;
(e) the receipts and payments in all cases are such as are authorized by law.

(3) The Auditor shall also verify the cash balance in the hand of the Custodian on the date of
commencement of audit.

(4) If any person neglects or refuses directly or indirectly to comply with the requisition made by
the Auditor, he shall refer the matter to the Sub-divisional Officer and thereupon the Sub-divisional
Officer shall be competent to issue such direction to the person or persons neglecting or refusing to
comply with the requisition made by the Auditor as he may think fit and such direction shall be
binding on such person or persons. On this matter, the Auditor shall have the authority to ask for -

19
 (a) production of any document including internal audit report and any information which may
be necessary for the purpose of audit;
(b) personal appearance of any member of the Gram Panchayat or Gram Unnayan Samiti, any
employee accountable for any work done, or having the custody or control of any document,
or having directly or indirectly by himself or his partner any share or interest in any contract
made with the Gram Panchayat:

Provided that notwithstanding any action taken under the aforesaid provisions, a person
neglecting or refusing to comply with the requisition made by the auditor, may be proceeded
against in terms of section 189.

(5) Within two months from the date on which the audit is completed, the auditor shall prepare a
para-wise report containing his observations and objections, if any, on the accounts of the Gram
Panchayat and shall send the same along with the statement as required under sub-section (2) of
Section 190 to the Pradhan of the Gram Panchayat for rectification as may be necessary under sub-
section (1) of Section 191 and copies thereof to the Block Development Officer, the Sub-Divisional
Officer and the District Panchayat and Rural Development Officer.

(6) After receiving the audit report, the Pradhan shall, within ten days, place it in a specially
convened meeting of the Artha O Parikalpana Upa-Samiti for comprehensive discussion on the
observations of the Auditor on any material irregularity, or impropriety in expenditure, or recovery of
money due to the Gram Panchayat or Gram Unnayan Samiti, or in any loss or wastage of money or
any other property belonging to the concerned Panchayat body.

(7) After discussion of the audit report in detail, the Artha O Parikalpana Upa-Samiti shall take
resolution recommending the actions to be taken to remedy the defects or irregularities. It shall also
record the reasons or explanations showing the grounds for which it is incorrect or undesirable to take
remedial action as proposed in the audit report.

(8) Thereafter the Pradhan shall convene a special meeting of the Gram Panchayat, within next
ten days, to consider the observations made by the Auditor and the recommendations of the Artha O
Parikalpana Upa-Samiti. After the meeting the Pradhan with such assistance of Executive Assistant
and other employees as may be deemed necessary shall prepare, within a fortnight, a statement as
prescribed in Appendix II giving itemwise replies or comments with additional information in separate
sheets annexed, if necessary, on the audit report and send it to the Block Development Officer in
triplicate.

(9) The Block Development Officer shall record his comments in the appropriate column of the
statement against itemwise replies of the Gram Panchayat, retain one copy with him and send two
copies to the Sub-divisional Officer within ten days from the date of receipt of the statement.

(10) The Sub-divisional Officer shall put his comments in the appropriate column of the statement
prepared by the Gram Panchayat, retain one copy with him and forward other copy to the Auditor
within seven days.

(11) The entire process of submission of replies to the Auditor, as laid down in the sub-rules from
(6) to (10), shall be completed within a period of two months from the date of receipt of the audit
report by the Gram Panchayat.

29. Power of Auditor to surcharge or charge.– (1) In order to proceed in terms of section 192
for imposing surcharge or charge against any person or group of persons, the auditor shall call for an
explanation within such period as may be specified by him from the person or group of persons
proposed to be surcharged upon or charged against.

20
 (2) When the explanations referred to in sub-rule (1) are submitted by the person or group of
persons, on consideration of such explanations and with reference to other available records or when
no explanation is received from such person or persons within the specified period, on consideration
of available records, the auditor on being satisfied that the person or persons should be proceeded
against under section 191, shall record his reasons therefor and issue a certificate in every such case
in Form 28 showing the amount due from such person or persons in the manner as provided in sub-
rule (3). If on the basis of available records, the auditor is satisfied that there is no sufficient ground
for proceeding against such person or anyone in such group of persons, he shall stop any further
proceeding against him and record his decision accordingly.

(3) The auditor shall, immediately on completion of the process in terms of sub-rule (2), send a
copy of the certificate and a copy of the reasons referred to in sub-rule (2) to the person in respect of
whom the certificate is made and also furnish copies thereof to the Pradhan of the Gram Panchayat,
the Block Development Officer, the Sub-divisional Officer and to the District Panchayats and Rural
Development Officer who will send it to the Commissioner of Panchayats and Rural Development for
transmission to the State Government:

Provided that when the certificate of the amount due is made with respect to the Pradhan
personally, a copy of the certificate together with a copy of the decision of the auditor shall be sent to
the Pradhan by name and another copy by his designation.

(4) On the expiry of two months from the date of certification or of the order by the State
Government in an appeal as referred to in sub-section (2) of section 193, the amount certified by the
auditor or as may be decided by the State Government to be due, if not paid, shall be recoverable
under section 4 of the Bengal Public Demands Recovery Act, 1913 and the requisition form for
starting certificate proceeding shall be signed by the Block Development Officer concerned and
submitted to the Certificate Officer authorized by the Collector in the format referred to in Annexure
– 3 under the West Bengal Panchayat (Gram Panchayat Administration) Rules, 2004 as subsequently
amended.

30. Internal Audit of Gram Panchayat– (1) In terms of section 196A, internal audit of the
accounts of the fund of the Gram Panchayat shall be conducted by the Internal Audit Officer having
jurisdiction at least once in every three month. In conduct of the internal audit, the major thrust shall
be to identify the procedural irregularities or lapses and financial impropriety, if any, in the matter of
maintenance of accounts and Internal Audit Officer shall make notes of the same and shall render all
possible assistance and guidance in the matter of reconciliation and rectification of the accounts and
also of the functional process of the Gram Panchayat. At the end of every three month, the Internal
Audit Officer shall prepare a quarterly report for each Gram Panchayat incorporating therein all
irregularities noticed by him during the period mentioning the remedial measures taken, if any, and
within one month from the end of the quarter, send the first copy of the report to the Pradhan of the
Gram Panchayat with copies to the Block Development Officer, Sub –Divisional Officer and the
District Panchayats & Rural Development Officer.

(2) When the Internal Audit Officer is of the opinion that a Gram Panchayat is making persistent
default in maintenance of books of accounts, registers and other records or making unnecessary delay
or negligence in taking appropriate measures to rectify or reconcile the defects and discrepancies
pointed out by internal audit, or when there is an irregularity or impropriety of such serious nature as
may require attention of higher authorities or where there is an alleged misappropriation or defalcation
of fund, he shall submit a special report to the Block Development Officer with copy to the Pradhan
of the Gram Panchayat concerned and endorse a copy to the Sub-Divisional Officer and the District
Panchayats & Rural Development Officer concerned, mentioning therein the specific defaults of the
Gram Panchayat and corrective measures suggested by him.

21
 (3) Within a fortnight of receipt of internal audit report or special report from the Internal Audit
Officer, the Pradhan shall place the same before the Artha-O-Parikalpana Upa-Samiti for
consideration and for suggesting appropriate measures to rectify or reconcile the defects and
irregularities in the manner indicated in the said report.

(4) The Pradhan shall convene a meeting of the Gram Panchayat within ten days of meeting of
the Artha-O-Parikalpana Upa-Samiti with specific item of agenda in this behalf to consider the
observations of the Internal Audit Officer and recommendation or views of the Artha-O-Parikalpana
Upa-Samiti thereon keeping a record of the entire proceedings of the meeting.

(5) The Pradhan shall as early as possible within one month from the date of meeting of the Gram
Panchayat, prepare item-wise report of compliance or otherwise on the said report and send it to the
Internal Audit Officer, and another copy to the Block Development Officer.

(6) If within the period specified in sub-rule (5), no information is received by the Internal Audit
Officer from the Pradhan of the Gram Panchayat or if the grounds for non-compliance given by him
on such report are not deemed to be satisfactory, the Internal Audit Officer shall refer the matter to the
Block Development Officer who shall issue necessary direction to the Gram Panchayat, with a copy
to the Sub–Divisional Officer and the District Panchayat and Rural Development Officer.

(7) If within thirty days from the date of issue of any direction by the Block Development Officer
as referred to in sub-rule (6), no information is received from the Gram Panchayat or if the
explanations submitted are not deemed to be satisfactory, the Block Development Officer shall initiate
a proposal for conducting a special audit in terms of section 196B.

CHAPTER-XI

Tax Collector

31. Engagement of Tax Collector and related issues– (1) If it is considered necessary and
expedient, a Gram Panchayat may, at its meeting resolve to engage for a specified period, not
exceeding two years at a time, not more than two persons to work on commission basis as Tax
Collector for collection of taxes, rates and fees assessed by the Gram Panchayat. The Gram
Panchayat shall also determine, at the meeting, the rate of commission payable to a Tax Collector in
such manner as may be directed by the State Government from time to time. A Tax Collector shall
pledge security bonds for rupees five hundred in the form of any Government Savings Certificates
with the Gram Panchayat.

(2) On deposit of the security bond as referred to in sub-rule (1), the Tax Collector shall be given a
receipt book in Form 4. Each individual collection shall be made against a separate receipt and as soon
as the Tax Collector has rupees one thousand or more in hand he shall make over the amount to the
Custodian or an employee authorized by him for crediting to the Gram Panchayat Fund.

(3) Gram Panchayat may take disciplinary action against a Tax Collector by earlier termination of
contract and forfeiting his security deposit in the case of misappropriation of money on charges of
incompetence, negligence of duty or any other irregularity committed by him. Before such termination
of contract, the Gram Panchayat shall frame a charge against him, give him a copy thereof calling
upon him to submit his explanation within a specified time and also give him an opportunity of
personal hearing and shall record in writing the evidence given by him, or by his witness, if any.

22
 (4) A Tax Collector shall not claim renewal or extension of his contract as a matter of right and a
Gram Panchayat may refrain from such renewal of contract without assigning any reason therefor.

CHAPTER-XII
Gram Unnayan Samiti

32. Administration of Fund of Gram Unnayan Samiti.- (1) Gram Unnayan Samiti shall be
entitled to receive such amount or amounts as may be determined by the Gram Panchayat, as
advance payment out of the (i) contributions and grants, if any, made by the Central or State
Government, Zilla Parishad, Panchayat Samiti to the Gram Panchayat or out of the own resources of
the Gram Panchayat; (ii) fund required for execution of any work, project or scheme as has been
entrusted by the Gram Panchayat; iii) gifts or contributions from any trust, endowment, members of
the Gram Sansad or the public in general:

Provided that all contributions and grants received by the Gram Unnayan Samiti as advance
payment from or through the Gram Panchayat, shall be subject to adjustment by means of muster roll,
voucher or refund in cash, to the Gram Panchayat within such time within the year of payment as may
be deemed suitable.

(2) All sums received by the Gram Unnayan Samiti shall be remitted in full to the Gram Unnayan
Samiti Fund and no portion of such sum shall be appropriated directly towards expenditure of the
Gram Unnayan Samiti.

(3) The Chairperson of the Gram Unnayan Samiti or the person holding the charge of the
Chairperson under clause (b) or (c) of sub-rule (1) of rule 73 of the West Bengal Panchayat (Gram
Panchayat Administration) Rules, 2004, shall remain in charge of the Gram Unnayan Samiti fund and
shall be responsible for proper maintenance, utilization and satisfactory accounting thereof..

(4) The Chairperson shall deposit or cause to be deposited all receipts of the Gram Unnayan
Samiti in a savings bank account at the nearest Post Office or a Nationalized Bank or any other
Scheduled Bank or a Licensed Co-operative Bank in the name of Gram Unnayan Samiti and the
Chairperson and the Secretary of the Gram Unnayan Samiti shall jointly operate the account:

Provided that for the purpose of opening of an account, the name of a Gram Unnayan Samiti
shall consist of the serial number of the Gram Panchayat constituency to which the Gram Unnayan
Samiti relates and also any such name of the area as may be decided by the Gram Unnayan Samiti in a
meeting:

Provided further that the Gram Panchayat by a resolution adopted in its meeting shall
introduce the Gram Unnayan Samiti to the nearest Post Office or Bank for opening such savings bank
account for lodging the said fund:

Provided also that in case of any difficulty or dispute in opening the account, either the Gram
Panchayat or the Gram Unnayan Samiti may refer the matter to the Block Development Officer
having jurisdiction, for appropriate action in the matter of opening such account.

(5)The Pass Book along with the cheque books of the Bank or the Post Office shall be kept in the
custody of the Chairperson.

(6) Besides operation of the fund to meet expenditure relating to a specific scheme, programme or
supply of materials, the Chairperson may, in order to meet any unforeseen urgent need withdraw,
23
through joint operation of the bank account, such amount not exceeding rupees one thousand and five
hundred, as may be determined by the Gram Unnayan Samiti in a meeting:

Provided that the Gram Unnayan Samiti, may, in any subsequent meeting, modify its decision
and determine afresh the maximum amount of cash to be kept with the Gram Unnayan Samiti and if
the amount so drawn is not spent within the next three working days, the Gram Unnayan Samiti shall
deposit the unspent fund in its Savings Account.

(7) Any loss of money, materials or properties held by or on behalf of the Gram Unnayan Samiti
due to misappropriation, defalcation, embezzlement or negligence, criminal or otherwise, detected at
any time shall be immediately reported by any member or office bearer of the Gram Unnayan Samiti
to the concerned Gram Panchayat and the Block Development Officer having jurisdiction.

(8) With regard to the report referred to in sub-rule (7), the Gram Panchayat shall initiate action in
the manner as provided in sub-rule (3) of rule 5:

Provided that without prejudice to the aforesaid action, the Gram Panchayat shall also initiate
appropriate action to fix up responsibility for any wrongful loss and take recourse to legal action
against any offending person.

(9) Any withdrawal from the Gram Unnayan Samiti Fund shall in all cases be made in pursuance
of a resolution in this behalf adopted by the Gram Unnayan Samiti in a meeting.

(10) Payment from Gram Unnayan Samiti fund shall be made against a bill or a demand letter
preferred by a claimant showing details of such claim, after its examination in terms of sub-rule (11).

(11) Secretary of the Gram Unnayan Samiti shall examine the bills or demands for payment as to
the genuineness and admissibility of the claim with reference to the rules, guidelines and decision of
the Gram Unnayan Samiti in its meeting and on being satisfied, shall write the payment order which
shall run as “Pay rupees …………..” both in words and figures on the face of the bill or demand and
initial it with date and place the same before the Chairperson for his approval. The Chairperson, on his
satisfaction as to the genuineness of the bill or demand, shall sign the payment order with date. All
passed bills and demands shall be handwritten or stamped " Paid and Cancelled ".

(12) Payment shall be made after obtaining a signed receipt from the recipient, affixing revenue
stamp whenever necessary. The cost of revenue stamp shall be borne by the recipient.

(13) For the purpose of any payment on account of purchase of materials or stationery articles, the
particulars of such purchase shall be noted in the Register of Miscellaneous Stock in Form 32, a
certificate in the following form shall be recorded at the back of the bill or voucher:
'Entered at page _________ in the Register of Miscellaneous Stock'.

(14) Payment of money against supply of materials or stationery articles may be made in cash
when the sum payable is less than rupees five hundred; when such sum is rupees five hundred or more
but less than rupees two thousand, payment shall be made through a cheque, not necessarily an
account payee cheque; when such sum amounts to rupees two thousand or more, the payment in all
circumstances shall be made through an account payee cheque.

(15) Every receipt and payment which may include any interest accrued or any charge deducted
by the Bank or the Post Office shall be recorded in the Cash Book in Form 29.

(16) At the end of each month a Bank Reconciliation Statement shall be prepared by the Gram
Unnayan Samiti in the Cash Book.

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 (17) The Gram Unnayan Samiti shall prepare a half-yearly and an annual statement of receipts and
payments in Form 30 on the basis of the Cash Book and other books of accounts maintained by it and
shall forward such statement to the Gram Panchayat by 10th October and 10th April respectively every
year after getting it approved in the meeting of the Gram Unnayan Samiti so that these can be
incorporated in the half-yearly and annual accounts of the Gram Panchayat. The Gram Unnayan
Samiti shall place such statements in the half-yearly and the annual meeting respectively of the Gram
Sansad and shall be responsible for production of any voucher or statement for information on
demand from any member of the Gram Sansad. For the purpose of prompt understanding of the
statements, Gram Unnayan Samiti may prepare an abstract of receipts and payments as may be
deemed convenient.

(18) The Gram Unnayan Samiti shall prepare and submit such other statements on the receipt and
expenditure of fund and materials as also on its physical achievement to the Gram Panchayat as may
be directed, by order, by the Sate Government.

33. Maintenance of accounts by the Gram Unnayan Samiti.– (1) The Gram Unnayan Samiti shall
record all monetary transactions in the Cash Book on the same day on which these transactions take
place.

(2) All receipt-vouchers and payment-vouchers shall be chronologically numbered following the
order of the receipt of fund or payment made irrespective of the nature of fund, by consecutive
English numbers and the numbers so given shall be noted in the relevant columns of the Cash Book.
Insertion of any by-number or alphabetical number in addition to, or in substitution of, the English
numbers assigned to a voucher is not permissible.

(3)The interest credited or bank charges debited to the Gram Unnayan Samiti Fund by the Bank or
the Post Office as recorded in the Pass Book shall be entered on the receipts side or the payments side,
as the case may be, on the same day on which the Pass Book showing any such entry is received back
from the Bank or the Post Office. The Pass Book shall be regularly produced in the Bank or the Post
Office for updating of entries.

(4) The Cash Book shall be closed and balance struck on the last working day of every month
when such balance shall be verified with the balance shown in the Pass Book. In case of any
discrepancy, a Bank Reconciliation Statement shall be prepared immediately and in the event of any
missing or wrong entry in the Pass Book, the matter may be brought to the notice of the Bank or the
Post Office as the case may be. Detailed analysis of the fund shown in the closing balance shall be
made at the end of each month and incorporated in the Cash Book.

(5) Particulars of the payment by cheques shall be entered in the Cash Book on the date on which
it is signed by the Chairperson. The date of delivery of the cheque shall be noted in the “Remarks”
column of the Cash Book as well as in the Cheque Book Register in Form 31.

(6) Particulars of the undisbursed cash drawn by self-cheques classified on the basis of the source
and the nature of the fund shall form part of the detailed analysis as referred to in sub-rule (4).

(7) The Secretary of the Gram Unnayan Samiti shall be responsible for writing the Cash Book and
for safe custody of all receipt-vouchers and payment-vouchers. In the event of absence of the
Secretary, the said records shall remain in the custody of the Chairperson.

(8) All vouchers and muster rolls shall be preserved schemewise and fundwise in chronological
order in safe custody by the Secretary on behalf of the Gram Unnayan Samiti until such records are
submitted to the Gram Panchayat in adjustment. For submission of the records, the Secretary shall
prepare a statement of vouchers and muster rolls and obtain receipt thereon from the Pradhan or any
employee authorized by him in this behalf, for his record. The Secretary shall also keep suitable notes

25
in the Cash Book and other records relating to such fund. Such adjustments shall be subject to the
provisions under sub-rule (3) of rule 22. The Gram Panchayat shall keep in custody such vouchers
and muster roll for inspection by the audit team when necessary and shall also keep proper notes
against the corresponding entries in the Cash Book and other records where payment of advance was
shown. Such statements shall be made in the manner laid down in sub-rule (3) of rule 34 and shall be
placed in the meeting of the Gram Unnayan Samiti for information of the members before their
submission to the Gram Panchayat. The statements shall also be placed in the next meeting of the
Gram Sansad.

(9) The Chairperson shall verify and authenticate the entries in the Cash Book and sign the Cash
Book regularly at least once in every month.

(10) Receipt and issue of stock and store materials including stationery items shall be entered on
the date of receipt or issue as the case may be, separately for each item in the Register of
Miscellaneous Stock to be maintained in Form 32. Materials received as contribution from any
individual person, a group of persons or an institution shall also be entered in such Register of
Miscellaneous Stock.

(11) Particulars of the cheque books received from the Bank, as also particulars of the cheques
issued shall be entered in the Cheque Book Register in Form 31 referred to in sub-rule (5).

(12)(a) All receipts to the Gram Unnayan Samiti in the form of money or material or voluntary
labour shall be acknowledged through issue of a receipt in the format of Miscellaneous Receipt in
Form 33. Such receipt may be signed by either the Secretary or the Chairperson as may be deemed
convenient.

(b) Particulars of all money received either through cheque or in cash, shall be entered in the Cash
Book on the same dates with reference to the corresponding miscellaneous receipt issued in this
behalf. Similarly, stock of materials received through miscellaneous receipt, shall be entered in the
Register of Miscellaneous Stock in Form 32. Particulars of voluntary labour as shown in the
corresponding miscellaneous receipt issued shall be entered in the Register for Voluntary Labour in
Form 33A.

(13) The Pradhan, Upa-Pradhan and Sanchalaks of the Gram Panchayat, the officers of the State
Government working at the state, district, sub-division and the block level as well as the Executive
Assistant and the Secretary of the Gram Panchayat may inspect the relevant documents, papers,
registers and books of accounts of the Gram Unnayan Samiti and any work executed by it at any time.
The Gram Panchayat may, by order, direct any of its officials to render assistance to the Gram
Unnayan Samiti for maintenance of records of accounts.

(14) The Gram Unnayan Samiti shall not engage any Paymaster nor shall make any advance
payment to any person in connection with the execution of any project or scheme or procurement of
any material.

(15) Notwithstanding the provision under sub-rule (14), the Gram Unnayan Samiti may, for
execution of a scheme for social development or for strengthening of livelihood in consideration of
hardship of a beneficiary living below the poverty line, make, by adopting a resolution in this behalf,
advance payment of such amount of the schematic fund not exceeding one thousand rupees as may be
considered necessary; such advance shall be subject to its adjustment within a period of ten days from
the date of disbursement of such advance.

(16) Particulars of advances made under sub-rule (15) shall be recorded in the Register for
Advance in Form 33B. Such particulars shall also be recorded on the payment side of the Cash Book
treating the application for the advance with the payment order and signature of the recipient recorded

26
on it as the payment voucher. On receipt of full adjustment of an advance, a receipt shall be granted
to the person in Miscellaneous Receipt and the particulars shall be recorded in the corresponding
columns of the Register for Advance and a note shall be kept in the ‘Remarks’ column of the Cash
Book against the entries made in the payment side and no other entry in the Cash Book shall be
necessary.

(17) When the adjustment referred to in sub-rule (16) involves any additional claim or any refund
in cash, the particulars shall be noted in the Register for Advance in different columns including
‘Remarks’ column and in the receipt granted to him in Form 33. Particulars of further payment made
or cash refund received shall be recorded on the payment side or the receipt side, as the case may be,
of the Cash Book with appropriate notings in the ‘Remarks’ column.

34. Audit of the accounts of Gram Unnayan Samiti. – (1) The internal audit of the accounts of
the fund of the Gram Unnayan Samiti shall be conducted by the Internal Audit Officer of the Gram
Panchayat, in the manner as laid down in rule 30. Such officer shall also conduct annual audit of the
accounts of the fund generated by the Gram Unnayan Samiti on mobilization of its own resources and
that of the Gram Sansad.

(2) Without prejudice to the generality of the provisions under sub-rule (1), since the funds
received from the Gram Panchayat by the Gram Unnayan Samiti are in the nature of advance, the
Gram Unnayan Samiti shall be responsible to the Gram Panchayat for submission of adjustment
against each component of advance received on each occasion separately.

(3) For the purpose of adjustment as referred to in sub-rule (8) of rule 33, the Gram Unnayan
Samiti shall submit all payment vouchers including muster rolls along with a statement containing the
date or dates and the amount of fund received and the serial number of each voucher with date of
payment correspondingly showing the name of the recipient, the nature of the expenditure and the
amount involved. Such statements and also collection of vouchers shall be made separately for each
installment of fund received from the Gram Panchayat.

(4) Audit of the accounts of the fund spent by the Gram Unnayan Samiti received as advance from
the Gram Panchayat, shall be undertaken along with the audit of accounts of the fund of the Gram
Panchayat at the office of the Gram Panchayat, in terms of the provisions under rule 28 and rule 29. If
so required by the auditor during conduct of the audit, the Secretary and the Chairperson shall attend
the office of the Gram Panchayat to supply any information or produce any document for proper
conduct of the audit.

(5) Vouchers including muster rolls relating to the fund collected as subscriptions and donations
mobilizing its own resources shall be kept in safe custody by the Secretary or, in his absence, by the
Chairperson at the Gram Unnayan Samiti level for annual audit of such accounts by the Panchayat
Accounts and Audit Officer who is also Internal Audit Officer.

(6) There may be occasions where, in order to implement a project or scheme, certain amount of
the fund received from the Gram Panchayat and a part of the fund collected through its own resources
have been jointly applied by the Gram Unnayan Samiti and it is not deemed reasonable and logical to
segregate the vouchers and muster rolls on the basis of two different sources of fund. In all such
cases, all vouchers and muster rolls relating to such project or scheme shall be forwarded by the Gram
Unnayan Samiti to the Gram Panchayat; the statement in this respect shall show the amount coming
from different sources and suitable notes shall be kept in the ‘Remarks’ column of the Cash Book.
The audit with respect to such fund shall be undertaken at the Gram Panchayat level by the audit team
appointed for audit of the accounts of the fund of the Gram Panchayat.

(7) Annual audit of the accounts of the fund collected by the Gram Unnayan Samiti on
mobilization of its resources save and except that part of such accounts that has been sent to the Gram

27
Panchayat in terms of sub-rule (6), shall be undertaken by the Panchayat Accounts and Audit Officer
who is also Internal Audit Officer. For the purpose of this audit, the said officer may undertake
running audit at the end of every quarter or half year since he is undertaking internal audit of the
accounts of the Gram Panchayat once in every quarter and the accounts of the Gram Panchayat
comprises the accounts of the Gram Unnayan Samitis within its jurisdiction.

CHAPTER-XIII

Preparation of Budget by the Gram Panchayat

35. Preparation of Budget by the Gram Sansad. – (1) Budget of the Gram Panchayat for any
year shall be prepared on the basis of the budgets prepared by the Gram Sansads within its
jurisdiction.

(2) For the purpose of sub-rule (1), the Gram Sansad in its annual meeting shall hold discussion
on the programmes, schemes and works included in its perspective plan for five years for the purpose
of preparation of an annual plan for the coming year, which may be executed in such year and to
assess the requirement of fund for the aforesaid purpose. The Gram Unnayan Samiti shall prepare the
budget of the Gram Sansad in Form 34 for the following year on the basis of the data generated in
such meeting and send to the Gram Panchayat by 14th August in each year.

(3) For the purpose of preparation of budget, the Gram Unnayan Samiti shall arrange the
schemes, programmes and works in different groups keeping into consideration the availability of
different nature of funds under various programmes sponsored by the Central or the State Government
or otherwise, untied fund received from or through the Gram Panchayat as also such contributions in
the shape of cash, materials or voluntary labour that may be mobilized by the Gram Unnayan Samiti.
The budget shall then be prepared showing funds including various natures of contributions against the
schemes, programmes and works proposed to be executed against each category of fund.

36. Preparation of budget of estimated receipts and payments of Gram Panchayat. – (1) For
preparation of the preliminary outline budget, the Pradhan of the Gram Panchayat shall take steps to
ascertain the quantum of fund likely to be received by the Gram Panchayat in the shape of grants,
contributions and allotment of fund from the Central or the State Government through the Zilla
Parishad or the Panchayat Samiti, as the case may be, or out of their own fund under different heads
as also the fund which is likely to be mobilized by the Gram Unnayan Samiti through it own resources
for the following financial year; such exercise on the basis of the considered estimation should be
completed on or before the 31 st August in each year.

(2) On ascertaining, as far as practicable, the information envisaged in sub-rule (1), the Pradhan,
as Sanchalak of Artha O Parikalpana Upa-Samiti, shall convene a meeting of that Upa-Samiti and
determine, in consultation with all other members present apportionment of share of money to be
earmarked for functional area of each Upa-Samiti for the purpose of preparation of Upa-Samiti-wise
outline budget taking into consideration the budgets of the Gram Sansads. Accordingly, all the Upa-
Samitis of Gram Panchayat with the help of the Secretary of the respective Upa-Samiti of the Gram
Panchayat, shall prepare their outline budget separately in Form 35 taking into account their
functional areas in terms of rule 66 of the West Bengal Panchayat (Gram Panchayat Administration)
Rules, 2004 and shall place them before the Pradhan of the Gram Panchayat on or before the 15th
September in each year.

(3) On receiving the Upa-Samiti-wise outline budget referred to in sub-rule (2) the Executive
Assistant of the Gram Panchayat, under the direction of the Pradhan of the Gram Panchayat shall
draw up an outline budget of the Gram Panchayat in vernacular of the district or the locality
concerned in Form 36 on or before the 1st October in each year.

28
 37. Consideration of outline budget by Artha O Parikalpana Upa-Samiti. – The outline budget so
prepared under sub-rule (3) of rule 36 shall be laid down before the Artha O Parikalpana Upa-Samiti
for its consideration on or before the 10th October in each year; such outline budget shall be modified,
if necessary, with regard to the observations and decisions of the Artha O Parikalpana Upa-Samiti in
the said meeting.

38. Adoption of outline budget as draft budget by the Gram Panchayat. – (1) The modified
outline budget referred to in rule 37` shall be laid before a meeting of the Gram Panchayat to be
specially convened for the purpose on or before the 30th October in each year:

Provided that a copy of such outline budget referred to in rule 37 shall accompany each notice
of such meeting.

(2) The Gram Panchayat shall, in the meeting, consider the outline budget and adopt it with such
modification as may be deemed fit, as draft budget.

(3) Copies of the draft budget referred to in sub-rule (2) shall be published through a notice in
Form 37 in the notice board of the Gram Panchayat and in not less than two other prominent places
within the area of Gram Panchayat like Post Office, Police Station, Block Land & Land Reforms
Office, School and Public Library or any other place where people regularly visit or assemble in large
number on or before 5th November for general information of the members of the Gram Sansads
allowing them at least ten days’ time for filing of objections and suggestions, if any. Copies shall also
be sent to the Gram Unnayan Samitis for placing such copies in the half-yearly meetings of the Gram
Sansads for their views and suggestion.

(4) A copy of the draft budget shall be forwarded to the Panchayat Samiti having jurisdiction on
or before the 7th November in each year for the views of the Panchayat Samiti. The Panchayat Samiti
or its Artha Sanstha Unnayan O Parikalpana Sthayee Samiti shall send its views, if any, to the Gram
Panchayat on or before the 25th November in each year.

(5) The draft budget published shall be placed in the half-yearly meetings of all Gram Sansads
within the Gram Panchayat during the month of November in each year. The objections and
suggestions as resolved in the meeting of the Gram Sansads on the draft budget shall be recorded and
collated by the Pradhan for placing them in the meeting of the Gram Sabha.

(6) The draft budget shall be placed in the meeting of the Gram Sabha on or before the 31st
December along with objections and suggestions recorded in the meetings of the Gram Sansads along
with the views of the Panchayat Samiti, if any, for consideration. The objections and suggestions in
the meeting of the Gram Sabha shall be recorded in writing.

39. Approval of budget by the Gram Panchayat. – (1) The Gram Panchayat shall, at a meeting
specially convened for the purpose on or before the 31st January in each year and in the presence of at
least half of the existing members, consider the objections and suggestions in the meetings of the
Gram Sansads as also of the Gram Sabha and the views of the Panchayat Samiti , if any, and make
such modifications of the draft budget as may be considered appropriate, and shall finally approve and
adopt the budget for the next financial year.

(2) Notwithstanding any law for the time being in force, if the attendance of the members in such
meeting falls short of at least half of the existing members, the meeting shall be adjourned on fixing
date, place and time of the adjourned meeting and that adjourned meeting shall be held in presence of
at least half of the existing members on the seventh day from the date of adjournment:

29
 Provided that at least three days’ notice for the adjourned meeting shall be served upon each
member:

Provided further that the process shall be repeated until attendance of at least half of the existing
members is obtained in the meeting.

(3) On or before the 15 th February in each year, a copy of the budget referred to in sub-rule (1)
shall be –
(i) published in all places referred to in sub-rule (3) of rule 38, and

(ii) forwarded to the Panchayat Samiti having jurisdiction and to the Bank or Banks where
Gram Panchayat fund is lodged.

40. Supplementary and Revised Estimate. – (1) The Pradhan shall review the flow of fund to the
Gram Panchayat and expenditure incurred upto the month of December in the current year and, if
necessary, direct the Executive Assistant of the Gram Panchayat to prepare a draft supplementary and
revised budget estimate of receipts and payments for the current year.

(2) The Executive Assistant of the Gram Panchayat shall, in consultation with the Pradhan,
prepare by the 25th January in each year the draft supplementary and revised budget estimate following
mutatis mutandis the format in Form 38.

(3) The draft prepared in terms of sub-rule (2), shall be placed and discussed in a meeting of the
Artha O Parikalpana Upa-Samiti by 5 th February of the year and shall be accepted with such
modification as may be deemed appropriate.

(4) The draft as modified under sub-rule (3) shall be considered and approved with such
modifications as may be decided at a meeting specially convened for the purpose on or before the 25th
February in each year and in the presence of at least half of the existing members of the Gram
Panchayat.

(5) Notwithstanding any law for the time being in force, if the attendance of the members in such
meeting falls short of at least half of the existing members, the meeting shall be adjourned on fixing
date, place and time of the adjourned meeting and that adjourned meeting shall be held in presence of
at least half of the existing members on the seventh day from the date of adjournment:

Provided that at least three days’ notice for the adjourned meeting shall be served upon each
member:

Provided further that the process shall be repeated until attendance of at least half of the existing
members, is obtained in the meeting.

(6) Immediately after 25th February in each year, a copy of the supplementary and revised budget
shall be –

(i) published in all places referred to in sub-rule (3) of rule 38, and
(ii) forwarded also to the Panchayat Samiti having jurisdiction and to the Bank or Banks
where Gram Panchayat fund is lodged.

(7) The supplementary and revised budget shall be placed in the annual meeting of the Gram
Sansad for information.

41. Special allotment of fund after approval of supplementary budget. – (i) If any special
situation arises when a Gram Panchayat receives any special allotment of fund for a specified
30
purpose, the estimates of which have not been included either in the budget or in the supplementary
and revised budget, the Gram Panchayat shall modify the supplementary and revised budget estimates
in a meeting specially convened for the purpose when quorum for the meeting is available:

Provided that such meeting may be convened as an emergent meeting if the situation so
warrants.

(2) A copy of the supplementary and revised budget estimates so modified shall be hung up in the
notice board of the Gram Panchayat and another copy shall be forwarded to the Panchayat Samiti
having jurisdiction.

42. Re-appropriation of fund in budget estimates - In a meeting specially convened for the
purpose and attended by at least half of the existing members, the Artha O Parikalpana Upa-Samiti of
the Gram Panchayat may, by a resolution, transfer by re-appropriation any amount provided under
any head of account in the budget or the supplementary and revised estimate to any other head of
account and on such transfer, the supplementary and revised budget estimate shall stand modified
accordingly:

Provided that no re-appropriation shall be made –

(i) in respect of the fund placed at the disposal of the Gram Panchayat by any Department
of the State Government or Central Government or by any local authority or by any
other organization, for a specific purpose without prior approval of such Department
or local authority or other organization, as the case may be, and

(ii) without adequate provision to discharge the obligatory liabilities of the Gram
Panchayat under the Act or the rules made thereunder or under the conditions of any
grant made by the Department of the State Government or the Central Government or
any local authority or any other organization, trust or endowment.

43. Power to vary dates - (1) When a Gram Panchayat, under the circumstances beyond its
control, fails to comply with the time schedule prescribed for one or more stages for the preparation
and approval of its budget, the Gram Panchayat shall adopt a resolution recording the reason for its
failure and shall fix up the dates by which each of the incomplete stages of action for preparation or
approval of the budget shall be completed by the Gram Panchayat. On adoption of such resolution,
the Pradhan shall take steps to strictly adhere to the revised time schedule for adoption of the final
budget:

Provided that the date of approval of the budget by a Gram Panchayat under rule 39 shall not
be extended beyond the 31 st March preceding the financial year to which the budget relates, and the
date of approval of the supplementary and revised budget estimate under rule 40 shall not be extended
beyond the 15th March of the current financial year:

Provided further that the revised time schedule shall be intimated by the Pradhan immediately
to the Panchayat Samiti having jurisdiction and the Bank or Banks where the Gram Panchayat fund is
lodged.

(2) If a Gram Panchayat fails to adopt in a resolution, the revised time schedule for preparation or
approval of its budget for a financial year or the Pradhan concerned fails to adhere to the revised time
schedule adopted under sub-rule (1) or if the Artha Sanstha Unnyan O Parikalpana Sthayee Samiti of
the Zilla Parishad having jurisdiction holds the view that the aforesaid Gram Panchayat shall not be
able to approve its budget within the time or in the manner as prescribed, the aforesaid Sthayee Samiti
shall appoint any person, persons or authority to prepare and submit to the said Sthayee Samiti a draft

31
budget relating to the financial year concerned for that Gram Panchayat in such manner as prescribed
for preparation of draft budget and within such stipulated period as may be deemed appropriate
preferably within the fifteenth day of April of the financial year to which the budget relates.

(3) On receipt of the budget prepared under sub-rule (2) the Artha Sanstha Unnyan O Parikalpana
Sthayee Samiti of the Zilla Parishad shall approve the budget in a meeting after such modifications as
deemed appropriate within April 30 next. The budget so approved shall be placed in the next meeting
of the Zilla Parishad for ratification along with such appropriate order as it may deem fit.

(4) The budget so approved with modifications, if any, under sub-rule (3) shall be the budget of
the Gram Panchayat concerned for the said financial year and shall be deemed to be the budget
approved under rule 39. The Gram Panchayat in its financial administration shall not deviate from
such budget save and except under the provisions of rules 40, 41 and 42 as may be required.

(5) Copies of budget so approved under sub-rule (3) shall be published in the Office of the Zilla
Parishad, Panchayat Samiti and Gram Panchayat concerned. Such copies shall be sent to the District
Magistrate, the Sub-Divisional Officer, the Block Development Officer concerned and the Bank or
Banks where the Gram Panchayat fund is lodged and shall be placed in the annual meeting of the
Gram Sansad and next meeting of the Gram Sabha.

44. Interpretations and application. – (1) The Bengal General Clauses Act, 1899 (Ben. Act I of
1899), shall apply for the interpretation of these rules as it applies for the interpretation of an Act of
the West Bengal State Legislature.

(2) These rules shall apply to all Gram Panchayats within the State of West Bengal.

45. Repeal and Savings. – On the coming into force of these rules, the provisions of the West
Bengal Panchayat (Gram Panchayat Miscellaneous Accounts and Audit) Rules, 1990 and such of the
provisions of the West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996 as relates
to the Gram Panchayat are hereby repealed:

Provided that such repeal shall not affect the previous operation of the said rules in respect of
any thing done or omitted to be done thereunder.

32
 Form 1
[See rule 6(1)]

Cash Book

………………………. Gram Panchayat

RECEIPTS
Date From For what Receipt Ledger Amount Signature of
whom purpose No. Folio (Rs.) Executive
received Cash Bank / P.O. Assistant
(1) (2) (3) (4) (5) (6a) (6b) (7)

PAYMENTS
Date To whom For what Voucher Ledger Amount Signature of Remarks
paid purpose No. Folio (Rs.) Executive
Cash Bank/P.O. Assistant

(8) (9) (10) (11) (12) (13a) (13b) (14)) (15)

Total Receipts: Details of Closing Balance : Total Payments :

Opening Balance: Cash in hand : Closing Balance :
Grand Total: Cash at Bank : Grand Total :

Cash verified with reference to all entries above and found correct.

______________________________________ ______________________________
Signature of the authorized employee with date Signature of the Custodian with date

Bank Reconciliation Statement

______________________________________ _______________________________
Signature of the authorized employee with date Signature of the Custodian with date

33
 Form 1A
[See rule 6(5) (d)]

Subsidiary Cash Book for ………………………………Scheme

………………………. Gram Panchayat

Date From For Receipt Ledger Amount Signature

whom what No. Folio (Rs.) of
received purpose Cash Bank / P.O. Executive
Assistant
(1) (2) (3) (4) (5) (6a) (6b) (7)

Date To For Voucher Ledger Signature of

whom what No. Folio Amount Executive
paid purpose (Rs.) Assistant
Cash Bank / P.O.

(8) (9) (10) (11) (12) (13a) (13b) (14)

Total Receipts : Details of Closing Balance : Total Payments :

Opening Balance : Cash in hand : Closing Balance :

Grand Total : Cash at Bank : Grand Total :

Entries verified with reference to vouchers and other records and found correct.

____________________________ ________________________
Signature of the Secretary with date Signature of the Custodian with date

Bank Reconciliation Statement

___________________________ _________________________
Signature of the Secretary with date Signature of the Custodian with date

34
 Form 2
[See rules 7(1) and 7(2)]

Cheque / Draft Receipt Register

------------------------------------- Gram Panchayat

Date of From whom Nature of receipt Receipt No and date of Cheque / draft Amount
receipt received (Loan/ Grant/ No. the cheque / drawn on Bank / Rs. Ps.
Tax, etc.) draft P.O. (name)
(1) (2) (3) (4) (5) (6) (7)

Date of entry in Date of deposit Date of receipt Date and No. of Remarks Signature Signature
the cash book to the Bank / of intimation if communication to of of
and page No. P.O. (name) cheque is drawer of cheque Secretary custodian
dishonoured
(8) (9) (10) (11) (12) (13) (14)

Form 3
[See rules 6(5)(e) and 7(3)]

Cheque Book Register

---------------------------------------Gram Panchayat

Particulars of Cheque Book received from Bank or Post Office

Name of Bank Account No. Date of receipt Sl. no. of cheques Signature of
/ P.O. from…… to …….. Executive
Assistant

(1) (2) (3) (4) (5)

Particulars of Cheques issued

Date of issue To whom issued Purpose Cheque No. Amount If returned,
Rs. Ps. date of return
and reasons
thereof
(6) (7) (8) (9) (10) (11)

No. and date Remarks Signature of Signature of

of new cheque Executive Assistant Custodian
35
 issued if any,
against cancelled
cheque
(12) (13) (14) (15)

Form 4
[See rules 8(2) and 31(2)]
Receipt No.………………………. …….. …………………….Gram Panchayat

Receipts for Tax, Rates and Fees as assessed by Gram Panchayat

(Duplicate to be made out by both sides carbon paper process)
__________________________________________ Gram Panchayat

1. Name and address of assessee: Holding No. (if any):

2. Amount received on account of :

(a) Tax on land and building for the period (quarter ……. / year) Rs. ……………….
(b) Fees on registration of vehicles for the period ……………… Rs. …………………
(c) Fees for sanitary arrangement for the period ……………. Rs. ………………….
(d) Water rate for the period ……………….. Rs. ………………….
(e) Lighting rate for the period ………………… Rs. ………………….
(f) Conservancy rate for the period ……………….. Rs. …………………..
(g) Fees on trade registration certificate for the period ………………… Rs. ……………………
(h)Tolls on persons, vehicles, animals or ferry established by or
under the management of Gram Panchayat for the period …… Rs.. …………………..
(i) Fees for the use of burning ghat Rs. …………………….
(j) Fees for registration of shallow or deep tubewells
for the period ………………… Rs. …………………….
(k) Fees on village produces sold in village markets Rs. …………………….
(l) Fees on erection, exhibition, fixing any advertisement
for public display for the period ………………… Rs. …………………….
(m) Penalty Rs. ……………………..
(n) Others Rs. ……………………..

Total : Rs. ……………………….

Dated ……………………………..
the …………………… 20 . __________________________
(Signature with date)
Secretary / Tax Collector of
Gram Panchayat

Note : (1) No member of the Panchayat shall be entrusted with this job.
(2) If any payment is made by cheque or draft, its number and date shall be noted against the amount.

36
 Form 5
[See rules 8(2) and 10(6)]
Receipt No.………………………. …….. …………………….Gram Panchayat

Miscellaneous Receipt
(Duplicate to be made out by both sides carbon paper process)
………………………………….. Gram Panchayat

Date……………………….

Received from (name)………. ……………………………………………………………….

of (address)……………………………………………………………………………… ………….
Rs. ………………………………. (in words………………………………………………
.…………………………………………………………………………………………….) in cash/
by cheque No. …………………………………………………. dated………………………..
of ……………………………………..Bank …………………………………..Branch
for the purpose of ………………………………………………………………………….. /
in adjustment of advance (Voucher No. …………………………………….dated……………….)

Collection Head:
Particulars:

………………………………….. ………. ……………………….

(Signature with date) (Signature with date and Seal)

of authorized employee of of Pradhan of …………………..

Gram Panchayat Gram Panchayat

37
 Form 6
[See rule 8(7)]

Stock Register of Receipt Books

………………………………. Gram Panchayat

Receipt Issue
No. of books Signature Date To whom
Date received with issued
serials of the Secretary Pradhan
books
(1) (2) ( 3a) (3b) (4) (5)

Issue Used receipt Books

Sl. no. of Signature in Balance Date of return Signature of Signature of
book token of no. of books of used receipt recipient Pradhan
issued receipt book

(6) (7) (8) (9) (10) (11)

N.B. - Separate pages shall be set apart for different receipt books for Form 4 and 5.

Form 7
[See rule 10(5)]

Register for Arrear and Current Demand and Collection of taxes of ………………………..Gram
Panchayat
Year……………

Sl. Name Holding Arrear Current Arrear Collection Current Collection

No. of the No (If Demand Demand Quarte Date Amo Quart Date Amo
Assessee any) / r unt ers unt
with Location Year Rs. Rs. Rs. Rs.
name of /
Father/ Address
Mother/
Husband
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Q1 Q1
38
 Q2 Q2
1. Q3 Q3
Q4 Q4
Total Total
2. Q1 Q1
Q2 Q2
Q3 Q3
Q4 Q4
Total Total

Outstanding at the end of the current Year Receipt No Signature Signature Remarks
Arrear Current Total (Col.13 of GP of
(Col. 5 – (Col. 6 – Col. + Col.14) employee Custodian
Col.9) 12) with date
(13) (14) (15) (16) (17) (18) (19)

N.B. Any amount tendered by an assessee shall first be applied towards realization of ‘Arrear
Demand’ in full and then shall be applied to meet the ‘Current Demand’.

Form 8
[See rule 11(3)]

Dead Stock Register

______________________Gram Panchayat

Year__________ Description of Item ____________________________________

Remar
Opening Stock New Purchase
Closing Stock ks
Date Quantity Value Quantity Vouch Value Date of Total Total
or of or er No. entry in Quantity Value
Number Stock number & date the Cash or No. (Col.3 +
Book (Col.2 + Col.6)
Rs. Col.4)
Rs. Rs. Ps.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

N.B. (i) Separate pages shall be used for each item.

(ii) In case of value written off for loss or disposal by sale or otherwise, suitable entries
mentioning the quantity and value written off shall be made in the Remarks column with
necessary details.

39
 Form 9
[See rule 13(9)]

Register of Assets Leased Out

…………………………………………… Gram Panchayat
Description and location of the assets leased out ………………………………………….

Date Date of Name Date of Period Bid money Payment of premium / rent by
auction of agreement of deposited lessee including bid money
lessee lease Date of Amount
and payment Rs. Ps.
address
(1) (2) (3) (4) (5) (6) (7a) (7b)

Receipt No. Date of entry in Signature of Signature of Remarks

and date the Cash Book authorized employee Custodian
(8) (9) (10) (11) (12)

Note: Separate set of pages shall be used for each asset.

Form 10
[See rule 14]
Acquittance Register for Honorarium of Pradhan / Upa-Pradhan /
Sanchalak
_________________________________ Gram Panchayat

Sl. Name Designation Period Honorarium Allowances Total

No. of (Col.5
payment + Col.6)
Rs. Ps. Rs. Ps. Rs. Ps.
(1) (2) (3) (4) (5) (6) (7)

Particulars of Net amount Payee’s signature Signature of the Remarks

recovery or payable with date Pradhan
deduction
if any Rs. Ps.
(8) (9) (10) (11) (12)

40
 Form 11
[See rule 14]

Acquittance Register for Pay / Allowances of employees

_________________________________ Gram Panchayat

Sl. Name Designation Period Pay Allowance Total

No. of (Co.5 + Col.6)
Payment
Rs. Ps. Rs. Ps. Rs. Ps.
(1) (2) (3) (4) (5) ( 6) ( 7)

Particulars of Net amount payable Payee’s signature Signature of the Remarks

recovery or with date Pradhan
deduction, if any Rs. Ps.
( 8) (9) (10) (11) (12)

Form12
[See rule 15]

Bill for Government Grant on account of salary of the employees

____________________________ Gram Panchayat

Bill for the month of____________________________, year __________________

Total amount of the Bill Rs._______________________________________

(in words)__________________________________________________________________

Sl. Name of the Pay Allowances Advance, if Particulars of Net claim

No. staff with etc. any recovery or Col. (3 + 4 + 5
designation deduction - 6)

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.
(1) (2) (3) (4) (5) (6) (7)

Certified that the employees of the Gram Panchayat whose names are included in the bill are likely
41
to be in employment for the entire month of ___________ and that no bill for the above period for the
above mentioned incumbents has been drawn before.

Signature of the Custodian

_______________ Gram Panchayat

Checked and found correct. The bill may be passed for drawal of the grant for payment to
………………………………………….. Gram Panchayat.

Panchayat Development Officer

…………………………… Block

Countersigned

Block Development Officer

………………………………. Block

Form13
[See rule 16]

Utilization Certificate for Grant-in-aid from the State Government

………………..………………………… Gram Panchayat
Certificated that the following amounts were received as Grant-in-Aid for payment of salary to
the employees of the Gram Panchayat during the quarter ending …………(name of month) of the
year……………. as detailed below –

Month Fund received (in Rs.)

Total of the quarter:

Further certified that the amount of Rs.__________________________(Rupees---------------------------

----------------------------) sanctioned for the quarter _______________________ was utilized for the
purpose for which it was sanctioned.

Also certified that the amount of Rs………………………. (Rupees …………………………………..

………………………….) have been refunded on ………………………… (date) vide Memo No.
…………………………….dated ………………….

Signature of the Custodian

with seal of the Gram Panchayat

42
 Form 14
[See rule 21]

Register for Advance against Project / Scheme

________________________________ Gram Panchayat

Name of Gram Unnayan Samiti / employee of Gram Panchayat / Paymaster to whom advance is
made……………………………………………………………………………..

Payment of Advance Adjustment / Refund of

Advance
Date of Purpose of Voucher Amount of Signature of Date of entry Receipt
entry advance No. advance Custodian The in the Cash No.
in the along with on recipient Book/ Cash
Cash name of Rs. Ps. sanctionin of Book Folio
Book/ the Project g the advance No.
Cash / Scheme advance
Book for which
Folio the
No. advance is
sanctioned
(1) (2) (3) (4) (5a) (5b) (6) (7)

Adjustment / Adjustment / Total Remarks

Refund by cash Refund by Adjustment /
Signature of
muster roll/ Refund
voucher
Rs. Ps. Rs. Ps. Authorized Pradhan
employee
(8a) (8b) (8c) (9) (10a) (10b)

Note. - Separate page shall be used for each Gram Unnayan Samiti, employee of the Gram Panchayat
and Paymaster.

43
 Form 15

[See rule19 (1)]

Appropriation Register
-------------------------------------------Gram Panchayat
For the year…………..

Date Name of Order Particulars of utilization

Assigning No. and Particulars of receipt
Authority Date
Amount of Nature and Store A/C Cash Nature For
Cash Quantity of page no. Rs. and (a) Wages
Rs. Materials Quantity (b) Material
of © Admn.cost
Materials
(1) (2) (3) (5a) (5b) (5c) (6a) (6b)
(6c)

Purpose and Particulars Balance available Signature of

name of of refund
project Cash Cash For
Rs. Rs. Nature and Pradhan
(a) Wages Authorized
Quantity of Remarks
(b) Material employee
Materials
© Admn.cost
(7) (8) (9) (10) (11) (12) (13) (14)

Notes. 1 – A single register shall be maintained recording each separate nature of allotment in one or more
pages of such register.
2 – An Index shall be maintained showing serial number of pages for each nature of allotment.
3 – Cash Book Folio No. shall be mentioned in Remarks column against each entry cash received or utilized.

44
 Form 16

[See rule 19(2) and 22 (4)]

Programme Register
----------------------------- Gram Panchayat
Name of the Programme (IAY / SGRY / WBNREGS etc.)---------------------
Project No.--------------------
Description of the Project-------------------------------------
For the year-----------------------------------------

Approved Estimate for the Project

In Cash In Kind
Date of For Amount As Quantity Proposed Name of the Date of
meeting of (a) Wages Rs. Ps. (a) Wheat Mandays GUS / Commence-
the G.P. / (b) (b) Rice Supervisory ment
Upa- Materials © Others Committee
Samiti (c) Admn.
sanctioning Cost
the Project
(1) (2a) (2b) (3a) (3b) (4) (5) (6)

Expenditure for the Project

In Cash In kind
Date Mandays For Voucher Cash Amount As Store A/c Quantity Serial
(a) Wages No. Book Rs. Ps. (a) Wheat Page no. No. of
(b) Materials Folio (b) Rice Muster
(c)Admn. (c) others Rolls/
Cost vouchers

(7) (8) (9a) (9b) (9c) (9d) (10a) (10b) (10c) (10d)

Completion of the Project Signature of

Date of Date of Benefit accrued Page No. of Remarks Authorized Pradhan

completion sending by completion Appropriation employee
completion of the project Register
certificate

(11) (12) (13) (14) (15) (16a) (16b)

Note. - Separate Register shall be maintained for each Programme and separate page shall be maintained
for each Project.

45
 Form17
[See rule 19(3) and 22(4)]

Scheme Register
_______________________Gram Panchayat

Estimate Expenditure
Sl. No. Description Proposed Date of meeting Date of Date Particulars
of of the expenditure of G.P. / Upa- commencement of
Scheme Scheme Samiti(Name) the Scheme
sanctioning
Rs. Ps. Scheme
(1a) (1b) (1c) (1d) (1e) (2a) (2b)

Signature of
Cash Amount Date of Benefit Accrued Remarks Authorized Pradhan
Book Completion from the Scheme Employee
Folio. of the
Rs. Ps. Scheme
(2c) (2d) (2e) (2f) (2g) (3a) (3b)

Note. – A single Register shall be maintained in a Gram Panchayat for all schemes and separate pages in
the Register shall be maintained for each scheme.

Form 18
[See rule 19(5)]

Muster Roll for Payment of Wages to the Workers

__________________ Gram Panchayat
Name of the Programme ___________________________
Name of the Project / Scheme ________________________
Muster Roll No. _________________________________

Sl. Name of Name of Dates Total No. Quantum Rate Total

No. the Father / Mother / of of Man- of work wages
worker Husband work Days

(1) (2) (3) (4) (5) (6) (7) (8)

46
 Wages due Wages Paid Signature or Signature of Remarks
L.T.I. identifier
of the recipient (authorized
In In kind In In kind with date member
cash cash of GUS)
(Rs.) (Rs.)

(9a) (9b) (10a) (10b) (11) (12) (13)

Certified that : (1) the jobs for which the wages are paid had been properly done, (2) the prescribed
quantum of work had been done by the enlisted workers and (3) all the payments were made by me.

……………………………………………………………..
Signature of Paymaster / Work –in-charge

…………………………………………………….
……………………………… Signature of the authorized person
Signature of Job-Assistant of Gram Unnyan Samiti or Supervisory Committee

……………………………… …
Countersignature of the Pradhan

Form 19

[See rule 8(3)]

Acknowledgement for receipt of adjustment voucher.

Serial No………………….. Date……………………….

……………………………….Gram Panchayat

Adjustment voucher against advance given through voucher no……………………. dated………..

has been received in full / part for an amount of Rs…………………………….. (in
words………………………………………………………….) on ………………. subject to
verification.

Office Seal Signature of authorized employee

47
 Form 20
[See rule 23(1)]

Register of immovable properties including vested properties.

---------------------------Gram Panchayat

Sl. Description of Area / Purpose Manner of acquisition

No. property Length / for
(No. of ROR, Location holding Purchased Donated Vested Acquired
Deed etc.) such
property
(1) (2) (3) (4) (5a) (5b) (5c) (5d)

Manner of Utilization Remarks Signature of

Own Lease / Rent Public Use Disposed of / Authorized Pradhan
Use Donated employee
(6a) (6b) (6 c) (6d) (7) (8) (9)

Form 21
[See rule 6(3)]

General Ledger

--------------------------------Gram Panchayat
Folio … Folio …

Head of Account …………………………………

Left Side Right Side

Date Particulars Cash Amount Amount Date Particulars Cash Amount Amount Remarks
Book Book
Folio Folio

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Note : Col. 4 and Col. 9 shall show the amounts relating to particular transactions and Col. 5 and Col. 10
shall show the cumulative figures.

48
 Form 22
[See rule 24]

Register for Receipt of Letters

----------------------------------- Gram Panchayat

Date Serial Letter no From Subject of Remarks Signature of

number and date whom the letter
received in brief
with the Authorized
address Pradhan
employee
(1) (2) (3) (4) (5) (6) (7a) (7b)

Form 23
[See rule 24]

Register for Issue of Letters

----------------------------------- Gram Panchayat

Date Serial Issue To whom Subject of Value of Remarks

Signature of
number no. sent with the letter stamp
address issued in affixed Authorized
Pradhan
brief employee
(1) (2) (3) (4) (5) (6) (7) (8a) (8b)

49
 Form24
[See rule 25 (2)]

Stores Account Register

--------------------------------- Gram Panchayat

Name of the Programme--------------------------------------

Year-----------------

Name of the material /food grain-------------------------------------------------------------

Receipt
Opening Stock Receipt of Stock during the year
Dealer Name of Quantity of Date Total quantity
wise Stock article article Name of dealer Name of Quantity of of articles
as on 1st article. article
April (Col 3 + Col.7)
(1) (2) (3) (4) (5) (6) (7) (8)

Issue
Name of Name of article Quantity Signature of
Dealer Issued to Master Balance of Authorized Pradhan
recipients Roll article dealer employee
Date
No. wise
and (Col. 8 – Col.12)
date
(9) (10) (11) (12) (13) (15) (16) (17)

Note. – Programme wise and commodity wise separate pages shall be allotted in the register.

Form 25
[See rule 26(2)]

Register of Stationery Articles

__________________________________________ Gram Panchayat
Name of the item ______________________________

Opening Date of Quantity Value of Voucher Total Signature

Balance Receipt Received Stationery No. and Quantity of
Article Date authorised
(in Rs.) (Col. 1 + employee
Col. 3)
(1) (2) (3) (4) (5) (6) (7)

50
 Date of Quantity Signature Closing Signature Signature
Issue Issued of Balance of of Remarks
Recipient (Col.6 – authorised Pradhan
Col.9) employee
(8) (9) (10) (11) (12) (13) (14)

Note. - Separate pages shall be set apart for each item

Form26
[ See rule 27(1)]
Monthly Statement of Fund Position
…………………………………………………Gram Panchayat
…..……………………….Panchayat Samiti………………………………Zilla Parishad
Fund position as on…………………………………………..
Sl. Descri Balance Fund Total Fund Payment Balance Payment Net Remarks
No. ption of fund received available made Fund Commitment Balance
of the at the during (Col. 3+4) during Availabl [Total of of Fund
fund beginnin the the e pending available
g of the month month (Col. 5- bills] at the
month 6) end of
the
month
(Col. 8-
9)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total:

51
 Form 27
[See rule 27(2) and 27(3)]

Half-yearly / Annual Statement of Accounts

………………………… Gram Panchayat for the year ……………….
within ………………….. Panchayat Samiti under ………………….. Zilla Parishad

Receipts Budgeted Actual Allocated to

(1) provision Amount GUS
Rs. Rs. Rs.
(2) (3) (4)
1. Opening Balance

A. Grant-in-Aid

2. Grant-in-Aid from Government (Central / State) (i) for

sponsored Schemes
(a)
(b)
(c)
etc……
(ii) for assigned functions
(iii) as untied fund under the recommndations of
(a) Central Finance Commission
(b) State Finance Commission
(c) any other agency
etc……

3. Contribution from Zilla Parishad / Panchayat Samiti /

Other Local Authority / Other Agencies
(a)
(b)
(c)
etc…..

4. Grant-in-Aid by the State Government for the

establishment of Gram
Panchayat towards
(a) Honorarium for Pradhan, Upa-
Pradhan and Sanchalak
(b) Fixed Travelling Allowance of
members of Gram
Panchayat including Pradhan
(c) Salary of employees
(d) Allowance of Tax Collector

52
B. Revenue

5. (a) Receipts from tax on land and building within Gram

Panchayat area under section 46(1),
(i) Current
(ii) Arrear

(b) Receipts from rates, fees or tolls under section

47(1),
(i) Current
(ii) Arrear

C. Other Receipts

6. Receipts from properties and remunerative assets

7. Receipts on account of permission fee for building
construction
8. Receipts on account of recovery of cost of demolition
of building.
9. Receipts on account of recovery of cost of work carried
out.
10. Receipt from gifts and contributions and income from
trust or endowment.

D. Loans/Advances/Deposits

11. Receipts of loan from Central / State Govt.

12. Loans from Banks / Financial institutions
13. Deposits and advances.

E. Interest on Deposits in Bank / Post Office

14. (a) Account No.

(b) Account No.
etc….

F. Miscellaneous receipts, if any, not classified above

15. (mention nature of receipt)

Total (a):

16. Opening Balance of the own resources fund of the

Gram Unnayan Samitis as on the first day of the Financial
Year.
17. Receipt of the own resources fund of the Gram
Unnayan Samitis during the Financial Year

Total (b):

53
Grand Total (a + b):

Amount Amount
Budgeted
(Rs.) spent out of
Payment provision
(3) the fund in
(1) Rs.
Col.2 by
(2)
GUS (Rs.)
(4)

1. Payment on account of Government (Central / State)

sponsored Schemes
(a)
(b)
(c)
etc……
(ii) on account of untied fund under the recommndations
of
(a) Central Finance Commission
(b) State Finance Commission

(iii) on account of assigned functions

2. Payment on account of establishment of the Gram

Panchayat

(i) Honorarium for Pradhan, Upa-Pradhan and

Sanchalak
(ii) Fixed Travelling Allowance of members of
Gram
Panchayat including Pradhan
(iii) Salary of employees
(iv) Allowance of Tax Collector
(v) Commission on collection of tax, rates, fees etc.
(vi) Miscellaneous office expenses
(vii) Travelling Allowance of employees
(viii) Travelling Allowance of members & office
bearers.

3. Payment on discharge of other duties of Gram

Panchayat
(a) Maintenance and repair of public street,
waterways, street lighting
(b) Water supply , improvement of
sanitation and solid waste management
etc.
(c) Community health management and
epidemic control
(d) Motivation and awareness campaign
(e) Capacity building initiatives
(f) Disaster management
Etc….

54
4. Payment for works / schemes from own fund /
contribution

5. Control of building operations.

6. Performance of functions delegated by Zilla

Parishad /Panchayat Samiti.

7. Management of properties / institutions under the

control of Gram Panchyat

8. Repayment of loans, interest etc.

10. Refund of Deposits and Advance.

11. Miscellaneous payment, if any, not classified above.

Total Payment :

Closing Balance :

Total (a):
12. Payment by the Gram Unnayan Samitis during the
Financial Year

13. Closing Balance of the Gram Unnayan Samitis as on

30th September or 31st March (as may apply) of the
Financial Year.

Total (b):

Grand Total (a + b) :

Details for the closing balance :

(i) Cash in hand :
(ii) Cheque/Draft in hand :
(iii) Fund at Bank : __________________

Total : __________________

Considered and approved at the meeting of the Gram Panchayat held on ________________

Prepared by me

55
 Signature of the Secretary

Signature of the Executive Assistant

Date: Signature of Pradhan

Seal:

Form 28
[See rule 29(2)]

Form of Certificate

1. Name and address of the Gram Panchayat.

2. Total amount of charge or surcharge.
3. Name of the person or persons charged against or surcharged on.

Name Amount

(a)
(b)
(c)
etc.
4. Reasons for charge or surcharge *:

I certify that the sum mentioned against item No. 2 above is due from the person or persons mentioned
against item No. 3 above for the reasons mentioned against item No. 4 above.

In terms of sub-section (1) of section 194 of the West Bengal Panchayat Act, 1973, the amount
mentioned against item No. 2 above shall be paid by the persons (s) mentioned against item No. 3 above to
the Custodian of………………………………………. Gram Panchayat within 2 months from the date of this
order.

In the event of non-payment within the time stipulated as above, the amount shall be recovered under
section 4 of the Bengal Public Demands Recovery Act, 1913, by the Collector of the district as per the
provisions of sub-sections (2) and (3) of section 194 of the West Bengal Panchayat Act, 1973.

Signature of the Auditor with date and official Seal

* If necessary separate sheets may be attached.

Copy forwarded for information and necessary action to :

(1) The Pradhan, ………………………………………… Gram panchayat

(2) The Block Development Officer,……………………………………………………..Block
(3) The Disrict Panchayat and Rural Development Officer, …………………………….District
(4) The Sub-Divisional Officer,…………………………………………………… Sub-Division

Signature of the Auditor

56
 Form 29
[See rule 32(15)]

Cash Book
…………………………………………… Gram Unnayan Samiti

RECEIPTS
Date From For what Receipt By Amount Signature
whom purpose No. Cash/ Rs. Ps. of Chairperson
received Cheque
(1) (2) (3) (4) (5) (6) (7)

PAYMENTS
Date To whom For what Voucher Cheque Amount Signature of Remarks
paid purpose No. No Rs. Ps Chairperson
.
(8) (9) (10) (11) (12) (13) (14) (15)

Total Receipts : Details of Closing Balance : Total Payments :

Opening Balance : Cash in hand : Closing Balance :

Grand Total : Cash at Bank : Grand Total :

Cash verified and found correct

____________________________ ______________________________
Signature of the Secretary with date Signature of the Chairperson with date

Bank Reconciliation Statement

___________________________ ______________________________
Signature of the Secretary with date Signature of the Chairperson with date

57
 Form 30
[See rule 32(17)]

Half-Yearly/Annual Receipts and Payments Statement for the period from ……………to ………………
of ………………………………..Gram Unnayan Samiti within …………….. Gram Panchayat under the
………………….. Panchayat Samiti.

Receipts Rs. Ps. Payments Rs. Ps.

Opening Balance:

(a) Tax collected on behalf of the (a) Collected Tax remitted to Gram
Gram Panchayat : Panchayat:

(b) Commission on tax collection: (b) Payment against commission on Tax collection:

(c) Grant –in –Aid received (c) Payment against Grant-in-Aid:

from Government /Zilla Parishad from Government /Zilla Parisad
/Panchayat Samiti/Gram /Panchayat Samiti/Gram
Panchayat on account of Panchayat on account of
i. SGRY a. SGRY
ii. IAY b. IAY
iii. UNTIED FUND c. UNTIED FUND
….……………
….……………
(d) Payment against share of own fund of ZP/PS/GP:
(d) Share of own fund of ZP/PS/GP.
(e) Payment against Fund contributions raised within the
(e) Fund contributions raised within the Gram Sansad area:
Gram Sansad area:
(f) Payment against Fund donations received from
(f) Fund donations received from outside outside agency/person:
agency/person:
(g) Payment against Fund advances received for
(g) Fund advances received for execution execution
of work: of work:

(h) Interest from Bank/Post Office : (h) Bank Charges :

(i) Miscellaneous Receipts: (i) Miscellaneous Payment:

Closing Balance :

Total : Total :

Details of Opening Balance : Rs. Ps. Details of Closing Balance : Rs. Ps.
(i) Cash in hand : (i) Cash in hand :
(ii) Cash at Bank/ Post Office: (ii) Cash at Bank/ Post Office :

Total : Total :

58
Cash analysis of Closing Balance :
Nature of Fund Amount
1. R s. Ps.
2.

Prepared by me……………………………………….
Signature of the Secretary of the Gram Unnayan Samiti
Certified that the above statement is correct.

Date : Signature of the Chairperson

Form 31
[See rule 33(5)]

Cheque Book Register of _____________________ Gram Unnayan Samiti

Particulars of Cheque Book received from Bank or Post Office

Date of receipt Number of Cheque Book and serial no. of No. of Cheques
cheques from …. to….

(1) (2) (3)

Particulars of cheques issued

Date of To whom Purpose Cheque No. Amount If returned, date of
issue issued Rs. return and reasons
therefor

(4) (5) (6) (7) (8) (9)

No. and date of new Remarks Signature of Secretary Signature of Custodian

cheque issued against
cancelled cheque, if any

59
 (10) (11) (12) (13)

Form 32
[See rule 33(10) ]

Register of Miscellaneous Stock

__________________________________________ Gram Unnayan Samiti

Name of the item ______________________________

Opening Date of Quantity From MoneyValue Receipt Total Signature

Balance Receipt Received whom (approx in Rs.) No. quantity of
received Col.(1+3) Secretary

(1) (2) (3) (4) (5) (6) (7) (8)

Date of Quantity For what Name and Closing Signature Signature Remarks
issue Issued purpose Signature Balance of of
of Col.(7-10) Secretary Custodian
Recipient

(9) (10) (11) (12) (13) (14) (15) (16)

Note : Separate pages should be set apart for separate items

Form33
[See rule 33(12)(a)]
Book No. …………..
Page No. ……………
Miscellaneous Receipt
(Duplicate to be made out by both side carbon paper process)
………………………………….. Gram Unnayan Samiti

Receipt No ……… Date ……………..

60
 Received from Sri /Srimati…………………………S.O./D.O./W.O.………………………………… an
amount of Rs …………… Paise…..….(Rupees………………….……………………………) in
(in words)
Cash / Cheque No./ bill / Cash Memo………………………………….dated…………
and /or ……… (Quantity) of …………… ………………………..and/or…………… days/quantity
(Name of the materials)
of………………voluntary labour (nature of labour) on account of ……………………………………

………………………………….. …………………………….
(Signature with date) (Signature with date and Seal)
Secretary Chairperson
……………………..Gram Unnayan Samiti ……………………Gram Unnayan Samiti

Form 33A
[See rule 33(12)(b)]

Register for voluntary labour

…………………………………..Gram Unnayan Samiti

Sl. Name of the Name Nature No. of days Rate of Total Money Date of Remar
No. Person /Nature of of labour mentioning daily wage Value of entry in ks
showing work dates normally voluntary cash
father’s admissible labour book.
/mother’s/ for such (Col. 5x6)
husband’s voluntary
name labour (Rs.)
(Rs.)
(1) (2) (3) (4) (5) (6) (7) (8) (9)

Form 33B
[See rule 33(16)]

Register for Advance for Payment

________________________________ Gram Unnayan Samiti

61
 Payment of Advance Adjustment of Advance

Date Purpose of Vou Cash Amount Signature of Date of Amount

of advance cher Book of Receipient Chairperson adjustment Adjusted
entry with the No. Folio advance of (Rs.)
in Project / (Rs.) advance
the Scheme
Cash
Book

(1) (2) (3) (4) (5) (6a) (6b) (7a) (7b)

Refund, if any
Cash Amount Receipt No. Signature of Signature of
Remarks
Book Refunded Person refunding chairperson/ Secretary
Folio (Rs.) the advance
(8) (9) (10) (11) (12) (13)

Form 34
[See rule 35(2)]

Budget of …………………… Gram Sansad of …………………… ………Gram Panchayat within

………. Block and ………………….…………District.

For the year………………………………………

RECEIPT

Budget estimate of Budget estimate for the

Head of Account current year next year Remarks
(…………year) (…………year)
(1) (2) (3) (4)
A. Receipt from Gram
Panchayat

B. Local Contribution
and own resources

Total:

62
 EXPENDITURE

Sl. Name of Sources of resources for the works *Remar

No. Sector Contribution from Community/ Beneficiary / own resources Anticipated Grand ks
Contributi Voluntary Labour Own Total receipt from Total (Rs.)
on from resource Contribution GP (Govt. (7+8)
communit s (Rs.) (Rs.) Grant/GP
y/ (3+5+6) Own Source
beneficiary No. of man Amount /Untied fund)
days x rate (Rs.)
(Rs.) (Rs.)
1 2 3 4 5 6 7 8 9 11
1 Shiksha

2 Janaswasth
ya

3 Nari o
Shishu
unnayan

4 Krishi o
Sanshlisto

5 Shilpa

6 Parikatha
mo

7 Onnanya
Bibidha
8 Total

* Receipt and utilization of materials contributed by the community shall be reflected in the ‘Remarks’
column.

Certified that this budget has been prepared by the Gram Unnayan Samiti in pursuance of the
recommendations in the annual meeting of the Gram Sansad.
Chairperson
Gram Unnyan Samiti

…………………….. Gram Sansad

…………………. Gram Panchayat

63
 Form 35
[See rule 36(2)

Budget estimate for the year ………………… of …………………………………….Upa-Samiti

of …………………………………… Gram Panchayat within ……………………………. Block

and ……………………….. District

Budget estimate of current year Budget estimate for the

Head of Account (…………year) next year Remar
(…………year) ks
(1) (2) (3) (4)
A. Grants, Contributions Allocation Expenditure Allocation Expenditure
available from the Central Names of Names of Names of Names of
or the State Government subjects…… activities….. subjects… activities….
or the Zilla Parishad / (i) (i) … .
Panchayat Samiti (ii) (ii) (i) (i)
(iii) (iii) (ii) (ii)
(iv) (iv) (iii) (iii)
(iv) (iv)

B. Fund out of the own Allocation Expenditure Allocation Expenditure

64
 resources like tax, rate, Names of Names of Names of Names of
fees, tolls, donation etc. subjects…… activities….. subjects…… activities…..
(i) (i) (i) (i)
(ii) (ii) (ii) (ii)
(iii) (iii) (iii) (iii)
(iv) (iv) (iv) (iv)

C. Other receipts. Allocation Expenditure Allocation Expenditure

Names of Names of Names of Names of
subjects…… activities….. subjects…… activities…..
(i) (i) (i) (i)
(ii) (ii) (ii) (ii)
(iii) (iii) (iii) (iii)
(iv) (iv) (iv) (iv)

Total:

Sanchalak of

…………………………………… Upa-Samiti

………………………………Gram Panchayat

Form 36
[See rule 36 (3)]

Budget estimate for the year …………… of ……………………………………….. Gram Panchayat within

…………………………………….... Block and ………………………….………………….. District

RECEIPTS

65
 Head of Actual receipts of the Budget estimate of the Budget estimate for the Remarks
receipts preceding year current year next year
(……..year) (…………year) (…………year)

1 2 3 4.
A. Grants,
Contributions
available from
the Central or the
State
Government or
the Zilla
Parishad /
Panchayat Samiti

B. Fund out of
the own
resources like
tax, rate, fees,
tolls, donation
etc.

66
C. Other
receipts.

D. Loans /
Advance /
Deposits

E. interest on
Deposits in
Bank / Post
Office

F. Misc.
Receipt, if any,
not classified
above

Total receipt
except
opening
balance
Opening
Balance
Total

67
 EXPENDITURE

Head of Actual expenditure of preceding Budget estimate of current Rem

Budget estimate for the next year arks
expenditure year year (…………year)
(………..year) (…………year) [*I, II, III, IV & V represent the names
[*I, II, III, IV & V represent the [*I, II, III, IV & V represent of the Upa-Samitis of Gram Panchayat
names of the Upa-Samitis of the names of the Upa-Samitis as mentioned below against each]
Gram Panchayat as mentioned of Gram Panchayat as
below against each] mentioned below against
each]
To To Tot
I II III IV V I II III IV V I II III IV V
tal tal al
A. Expenditure out KP S j N S S P K P S j N S S P K P Si j N Sa S P
of r r i a a a h a r r i a a a h a r r ks a ar m hi a
Grants/Contributio
ns available from i a k n r m i r i a k n ri m i r i a ha n i aj lp ri
the Central or the s n s a i a l i s n s a S a l i s n a Si Ka a k
State Government h i h s S j p k h i h s is j p k h i s s ly a
or the Zilla i S a a i K a a i a a h a a i S a h an t
Parishad / a s s a t S s u K t a s u h
Panchayat Samiti
m t h l h a t a h m t a
p h u y a m h l a p h m
a a a m p a y m a a a
d n a a a a d
d n
B. Fund out of the
own resources like
tax, rate, fees, tolls,
donation etc.
C. Other receipts.

D. Loans /
Advance /
Deposits

E. interest on
Deposits in Bank
/ Post Office

F. Misc. Receipt,
if any, not
classified above

Total
Expenditure

69
 Closing Balance

Total

Fund to be spent by the GUSs out of the fund of Gram Panchayat

Total
Expenditure

* “I” represents the Artha O Parikalpana Upa-Samiti , “II” represents the Krishi O Pranisampad Bikash Upa-Samiti, “III” represents the Siksha O Jana
Swastha Upa Samiti, “IV” represents the Nari O Sishu Unnyan Upa-Samiti & “V” represents the Shilpa O Parikathamo Upa-Samiti.

Pradhan
…………………… Gram Panchayat

70
 Form 37
[See rule 38(3)]

______________________________________________________ Gram Panchayat

No._____________ Date______/______/________

NOTICE

The draft budget of the _______________________________________ Gram Panchayat

within _______________________________ Block and _________________________ District

for the year ______________________ is hereby published today the _____________________

of _____________ for general information. The members of _______________________ Gram

Sabha and other interested functionaries are requested to file their objections and suggestions,

if any, in the form of a memorandum on the draft budget on or before ________________(date)

to the Pradhan of _______________________________________ Gram Panchayat.

Pradhan
…………………… Gram Panchayat

Form 38
[See rule 40(2)]

Supplementary and revised budget estimate for the year ………… of ……………….…………...

Gram Panchayat within …………………………………….. Block and ……………………….. District

RECEIPTS

Actual Probable Supplementary and

Budget estimate of receipts for receipts for revised budget estimate
 Head of current year the last six the next for the current year Re
receipt (………year) months of six months (………year) ma
the current of the rks
year current
(Total) year
(Total)
(1) (2) (3) (4) (5) (6)

A. Grants,
Contributions
available from
the Central or
the State
Government or
the Zilla
Parishad /
Panchayat
Samiti

B. Fund out of
the own
resources like
tax, rate, fees,
tolls, donation
etc.

72
C. Other
receipts.

D. Loans /
Advance /
Deposits

E. interest
on Deposits
in Bank /
Post Office

F. Misc.
Receipt, if
any, not
classified
above

Total
receipts
excluding
opening
balance
Opening
balance
Gross total
income

Pradhan
…………………… Gram Panchayat

73
 EX P E N D I T U R E
Actual Probable Supplementary and revised budget
Budget estimate of current year expenditure expenditur estimate for the current year
Head of (………year) for the last e for the (………year) Remarks
expenditur six months next six [*I, II, III, IV & V represent the names
e [*I, II, III, IV & V represent the of the months of of the Upa-Samitis of Gram Panchayat
names of the Upa-Samitis of Gram current the current as mentioned below against each]
Panchayat as mentioned below year year
against each] (…year) (…year)
I II III IV V Total I II III IV V Total
A. Grants, K P S j N S S P KP S j N S S P
Contribution r r i a a a h a r r i a a a h a
s available
from the i a k n r mi r i a k n r mi r
Central or s n s a i a l i s n s a i a l i
the State h i h s j p k h i h s j p k
Government i a a S a a i a a S a a
or the Zilla S s i K t S s i K t
Parishad /
Panchayat a t s a h a t s a h
Samiti m h h l a m h h l a
p a u y m p a u y m
a a a a a a
d n d n

B. Fund out
of the own
resources
like tax, rate,
fees, tolls,
donation etc.
C. Other
receipts.

D. Loans
/ Advance
/ Deposits

E.
interest
on
Deposits
in Bank /
Post
Office

F. Misc.
Receipt, if
any, not
classified
above

Total
Expenditur
75
 e
Closing
Balance
Total

* “I” represents the Artha O Parikalpana Upa-Samiti , “II” represents the Krishi O Pranisampad Bikash Upa-Samiti, “III” represents the Siksha
O Jana Swastha Upa Samiti, “IV” represents the Nari O Sishu Unnyan Upa-Samiti & “V” represents the Shilpa O Parikathamo Upa-Samiti.

Pradhan

…………………… Gram Panchayat

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 APPENDIX I
[See rule 5 (2)]

Guidelines for departmental enquiries in respect of the employees of the Gram panchayat

General principles to regulate the enforcement of responsibility for losses as may be sustained by a
Panchayat body through fraud or negligence and detailed instructions for making departmental enquiries of
losses of public money, etc.

1. Every elected representative or employee of the Panchayat and any employee of the State
Government or any other organization associated in any manner with collection, receipt and expenditure of
the fund of the Gram Panchayat shall exercise the same care and vigilance in respect of expenditure, other
utilization and custody of funds as a person of ordinary prudence would exercise in respect of the expenditure
and the custody of his own money.

2. There shall be no delay in the investigation of any loss due to fraud, negligence, financial
irregularity and offences of similar nature. If the irregularity is detected in course of audit in the first instance,
it will be the duty of the audit officer to report the matter immediately to the administrative authority
concerned. If the irregularity is detected by an administrative authority in the first instance, and if it is of such
nature which should be reported to its higher authority, it should be done immediately.

3. If it appears that recourse to judicial proceedings is necessary, legal advice should be taken as
soon as the necessity emerges. In the case of losses involving a reasonable suspicion of fraud or other
criminal offence a prosecution should be attempted unless the legal advisers consider that the evidence
available is not such as will secure a conviction. The reasons for not attempting a prosecution should be
placed on record in all such cases.

4. In cases where loss is due to delinquencies of subordinate officials and where it appears that
this has been compounded by laxity of supervision on the part of a superior officer, the latter should also be
called strictly to account and his personal liability in the matter carefully assessed.

5. The question of enforcing pecuniary liability should always be considered along with the
question of other forms of disciplinary action.
In particular, if the loss has occurred through fraud, every endeavour should be made to recover the
whole amount lost from the guilty persons, and if laxity of supervision has facilitated the fraud, the
supervising officer at fault may properly be penalized either directly by requiring him to make good the
money representing a sufficient proportion of the loss, or indirectly by reduction or stoppage of his
increments of pay after an appropriate disciplinary proceedings.

6. When a pensionable employee is concerned in any irregularity or loss, the authority

investigating the case should immediately inform the authority competent to sanction pension, and it will be
the duty of the latter to make a note of the information and to see that pension is not sanctioned before either a
conclusion is arrived at as regards the employee’s extent of culpability, or it has been decided by the
sanctioning authority that the result of the investigation need not be awaited.

7. The fact that persons who were guilty of frauds or irregularities have been demobilized or have
retired or not in office and have thus escaped punishment should not be made a justification for absolving
those who are also guilty but who still remain in service or office.

8. It has been found that, where fraud or embezzlement of public funds has occurred, there is a
tendency for the authority concerned to regard the institution of criminal proceedings as absolving him from
any other responsibility or from facing immediately a thorough departmental enquiry. Departmental enquiries
should not be delayed pending decision of criminal cases, as there is a danger that at a later stage the evidence
may disappear and a departmental enquiry be thereby rendered infructuous.
 9. As exhibits must remain with the court until the case is disposed of, it is essential that
departmental proceedings should be done as far as possible before prosecution begins. The particular stage to
which departmental proceedings prior to prosecution should be taken must depend on the circumstances and
cannot be precisely defined. If it is intended to prosecute, a finding and resultant penal action should not be
recorded in the departmental proceedings till after the disposal of the criminal case; but it is emphasized that
the proceedings should be completed upto the point that can properly be reached.

10. Where a number of persons are involved, one or more criminally and others showing
negligence amounting to criminal abetment in all cases of fraud, embezzlement, or similar offences,
departmental proceedings should be instituted at the earliest possible moment against all the delinquents, and
conducted with strict adherence to the rules up to the point at which prosecution of any of the delinquents
begins. At that stage it must be specifically considered whether further conduct of the departmental
proceedings against any of the remaining delinquents is practicable; if it is, it should continue as far as
possible which will not, as a rule, include finding and penalty. If the accused is convicted, the departmental
proceedings against him should be resumed and formally completed. If the accused is discharged or
acquitted, the departmental proceedings against him should be resumed unless it contradicts the findings of
the court of law. In either case the proceedings against the remaining delinquents should be resumed and
completed as soon as possible after the termination of the proceedings in the Court.

11. (i) Reports must be submitted to the Commissioner of Panchayats and Rural Development as
soon as reasonable grounds exist for believing that a loss has occurred; they must not be delayed while
detailed enquiries are made.
(ii) Reports submitted under (i) above must also be forwarded forthwith to the State Government.

12. Criminal investigation and prosecution-(i) In cases calling for prosecution on a criminal
charge, it is important that a first information report should be lodged with the police at the earliest possible
moment.
(ii) The decision whether a first information report shall be lodged or not will rest with the Executive
Officer concerned.

13. As regards appeals-If any prosecution results in the discharge or acquittal of any person, or in
the imposition of sentences which appear to be inadequate, the Executive Officer should consult the District
Magistrate or the District Panchayat and Rural Development Officer as to the advisability of instituting
further proceedings in revision or appeal, as the case may be, and if the District Magistrate is of the opinion
that further proceedings are necessary, he will advise to proceed in the usual way.
Appeal against acquittals can be made only under the orders of the Department of Panchayats and
Rural Development.

14. The senior officer in the district of the department concerned will see that, in addition to the
reports required under paragraph 1, prompt reports are submitted to the State Government through the usual
channel regarding-
(i) the decision to lodge a first information report or otherwise;
(j) the decision to prosecute or otherwise in any particular case;
(k) the result of any prosecution;
(l) the decision to proceed further in revision or appeal in any case;
(m) the result of any proceedings in revision or appeal.

15. All departmental enquiries shall be conducted strictly according to the procedure as laid down
in this behalf in the West Bengal Panchayat (Gram Panchayat Administration) Rules, 2004 read with the
West Bengal Services (Clarification, Control and Appeal) Rules, 1971, in respect of regular Government
employees of the Government of West Bengal.

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 APPENDIX II
[See rule 28(8)]

Proforma of Broad Sheet Replies to Inspection Reports in respect of Gram Panchayats

Name Inspection Ref. to Para Particulars Reply and Commen Comments Remarks
of Gram Report for / Sub-para of the Para action ts of the of the of the
Panchayat the year Nos. in brief taken B.D.O. S.D.O. ELA
report of
G.P.

(1) (2) (3) (4) (5) (6) (7) (8)

By order of the Governor,

M. .N. Roy
Principal Secretary to the Government of West Bengal

Checked on 14/03/07

79