Panchayat:Repo18/Law Manual Page0238

be shared with the Panchayats as per the constitution and dividing among the Panchayats at all levels, their shares in such incomes;

(ii) fixing the taxes, duties, cess and fees which may be earmarked for the Panchayats and may be expended by them;

(iii) the criteria regulating the financial aid etc., for the Panchayats from the State Consolidated Fund;

(b) steps necessary for improving the financial position of the Panchayats; and

(c) any other matters which is being left to the Commission by the Governor taking into account of the interest of the financial security of the Panchayats.

(11) Governor shall cause to be laid before the Assembly each recommendation submitted by the Commission under sub-section (10) along with an explanatory memorandum regarding the steps taken on it.

(12) Officers having knowledge and experience in financial matter shall be appointed as staff of the Commission in order to assist the Commissioner

CHAPTER XVIII
[FUNCTIONS OF THE GOVERNMENT]

[187. Administrative set up of Panchayat.— The administrative set up of Panchayat in the State shall consist of Village Panchayats, Block Panchayats, District Panchayats and Grama Sabhas.]

188. Power to inspect records etc., of Panchayats.- (1) The Government or any officer empowered by the Government in this behalf, may-

(a) call for any record, register or other document in the possession, or under the control of any Panchayat:

[Provided that, the document, register, or records furnished by the Panchayat shall be returned in original to the Panchayat, within ninety days of its receipt by the Government, and attested copy of the same shall be retained by the Government if necessary.]

(b). require any Panchayat to furnish any return, plan, estimate, statement of accounts;

(c) require any Panchayat to furnish any information or report on any matter connected with such panchayat;

(d) require any Panchayat to obtain their previous sanction before giving up a claim or closing down any institution which is a source of income; and

(e) record in writing for the consideration of 23[any Panchayat] any observation in regard to the proceedings or duties of the Panchayat; and