Panchayat:Repo18/Law Manual Page0284

We Provided that the total annual expenses under this sub-section shall not exceed the limit prescribed by the Government.]

NOTES

A conjoint reading of R.34(3) of the Accounts Rules and sub-s.(2)(a)(3) of S.213 of the Kerala Panchayat Raj Act would make it clear that no authorisation of the President of the Panchayat is necessary for the payment of salary and statutory and mandatory payments under sub-s.(2)(a)(3) of S.213 of the Kerala Panchayat Raj Act to officers and employees of Grama Panchayat. An authority empowered to make recommendation cannot withhold an application submitted by an officer and has no option but to forward it to the authority competent to decide the issue involved in that application with or without recommendation. - Usha P. P. v. Special Grade Secretary, Kannur and Others - 2012 (4) KHC 14 : 2012 (3) KLT SN 115: 2012 (3) KLJ 512 : ILR 2012 (3) Ker. 950.

214. Preparation and sanction of Budget.— 68[(1) Subject to such directions as may be issued by Government from time to time and rules as may be prescribed, the budget proposals containing detailed estimate of income and expenditure expected for the next year including the expenditure on the development plans prepared and sanctioned under Section 175 shall be prepared by the respective Standing Committee considering the estimates and proposals submitted by Secretary and the officers dealing with the respective subjects; before the 15th January every year and the same shall be submitted to the Standing Committee for finance. com

(1A) The Standing Committee for finance, after considering the proposals submitted under sub-section (1) and all the requirements under this Act shall prepare a budget showing the income and expenditure of the Panchayat for the ensuing year and the Chairman of the said Standing Committee shall, not later than the first week of March, in a special meeting of the Panchayat after the introductory declaration therein by the President regarding the development and welfare works that are proposed to be taken up by the Panchayat, present the same before the Panchayat for its approval. enf (1B) The Panchayat shall consider the budget proposals and finally pass the budget estimate with alterations if any, before the beginning of the year to which it relates.]

(2) The working balance shown in the budget shall not be less than five per cent of the current year's estimated receipts, excluding receipts from endowments, government grants, contributions and debt account.

(3) Receipts anticipated shall be accurate and elaborate and shall be accompanied by detailed notes and explanations of any specific difference from the preceding year's actual receipts.

(4) It shall contain necessary provisions to meet all the prescribed charges and repayment of debts.