THE ASSAM PANCHAYAT

(CONSTITUTION)
RULES, 1995

(Dated the 19th March. 1996)

Notification No. PDA. 268/94/222. In exercise of the powers conferred by sub-
section (l}ofSection 141 oftheAssamPanchayat Act, 1994 (Assam Act No. XVIII of
1994). The Governor of Assam is pleased to make the following rules, namely-
 This will come into force with retrospective effect as per provision of sub-section
(2) of Section 141 of the Assam Panchayat Act, 1994 (i.e with effect from 6th May,
1994).
1. Short title and Commencement- (1) These rules may be called the Assam
Panchayat (Constitution) Rules, 1995.
(2) They shall come into -force from the date2 appointed by the State Government
in this behalf.
2. Definition- In these rules, unless there is anything repugnant in the subject or
context-
(a) "Act" means The Assam Panchayat Act, 1994, (Assam Act No. XVIII
of 1994);
(b) "Ballot box" means one includes any box, bag or other receptacle used
for the insertion of ballot papers during election as under sub-rule (5) of
Rule 14, sub-rule (1) of Rule 37, clause (ii) of sub-rule (h) of Rule 48 and
clause (ii) of sub-rule (6) of Rule 50 of these rules; .
(c) ''bye-election'' means an election held for filling up a vacancy caused
by death, resignation, removal or otherwise of the President and Vice-
President and Member of Gaon Panchayat and directly elected members of
Anchalik Panchayat and Zilla Parishad;
(d) "electoral roll" means the list of voters of the Gaon Panchayat prepared
and published under the provisions of sub-rules (1) to (12) of Rule 12 of
this rules;
(e) "Form" means a form appended to these rules;
(f) "General election' means any election other than a bye election under
the provisions of the Act;
(g) "Deputy Commissioner" means the Deputy
Commissioner of the District;
(h) "Sub-Divisional Officer" means the Sub-Divisional Officer
of the outlying Sub-Division;
(i) "Notification" means a notification published in the
official Gazette;
 {j) "sign" in relation to a person who is unable to write his name, means
his thumb impression, authenticated by a person authorised in this behalf
by the Deputy Commissioner or the Sub-Divisional Officer, as the case
may be;
(k) "Public holiday" means any day which is a public holiday under
Section 25 of the Negotiable Instrument Act, 1881 (Act XXN of 1881) or
any day which has been notified by the State Government to be a holiday
for the Government Offices in the State of Assam;
(1) "Section" means the Section of Act;
(m) "State Government" means the Government of Assam;
(n) "State Election Commission" means the Election
Commission constituted under Article 243K of the Constitution of India;
(0) "State Election Commissioner" means State Election Commissioner, of
Assam appointed under 'Section 114 of the Act read with Article 243K of
the Constitution of India;
(P) words and expressions used in these Rules had not defined shall have
the meanings respectively assigned to them in the Act. '
3. Conduct of Panchayat Election. - (a) Panchayat election or bye-election, as
the case may be, shall be conducted by the State Election Commission under sub-section
(1) of Section 114 of the Act.
(b) Subject to the superintendence, direction and control of the State
Election Commissioner, the Deputy Commissioner shall co-ordinate and
supervise all works in the District within his jurisdiction in connection
with the conduct of all election to Panchayat.
(c) Election of members to represent District Planning Committee- To
represent the District Planning Committee for a Panchayat year, the Zilla Parishad or the
Municipal Corporation or the Municipality or the Town Committee as the case may be,
under the District, shall elect required number of members from amongst the Members or
Councillors as the case may be, of the respective institution excluding those as under
clauses (a), (b), (c) and (d) of sub-section (2) of Section 3 of the Act on the basis of
proportion as under clause (e) of sub-section (2) of Section 3 of the Act, by raising of
hands in a meeting held for the purpose before the date of commencement of each
Panchayat year.
(d) Such meeting shall be presided over by the President of the Zilla Parishad or
the Mayor of the Municipal Corporation or the Chairperson of the Municipality or the
Chairperson of Town Committee as the case may be, and in absence of the President or
the Mayor or the Chairperson, the Deputy of respective institution shall preside over such
meeting. The President of the Zilla Parishad or Mayor of Municipal Corporation or
Chairperson of Municipality or Chair Person to Town Committee or the respective
Deputy shall propose the names of the required number of members for approval of the
members. If the process fails, the members shall be selected by drawing lots in the
manners as under clause (i) of sub-rule (2) of Rule 45.
(e) The terms of the Office of the members so selected shall be only for a period
of one Panchayat year.
4. Restriction on Delegation of powers by the Deputy Commissioner or the
Sub-Divisional Officer. - The Deputy Commissioner or the Sub-Divisional Officer, as
the case may be, shall not delegate any of his powers having any bearing on election of
the members of the Gaon Panchayat or Anchalik Panchayat or Zilla Parishad.
5. No person shall be a voter of more than one Gaon Panchayat.
6. Delimitation of the Constituencies in a Gaon Panchayat. - (1) The Deputy-
Commissioner or the Sub-Divisional Officer, as the case may be, shall immediately after
declaration of a Gaon Panchayat under sub-section (1) of Section 5 of the Act, delimit the
number of constituencies as per sub- section (2) of Section 6 of the Act and delimit each
such constituency on the basis of household numbers in the manner that no household is
split.
(2) Reservation of constituencies for the Scheduled Castes and the Scheduled
Tribes respectively, in a Gaon Panchayat area shall be decided on the basis of proportion
as provided under subsection (1) of Section 9 of the Act by the concerned Deputy
Commissioner or the Sub-Divisional Officer as the case may be. While calculating the
number of seats to be so reserved, if the result bears any fraction which is 5 or more it
shall be rounded off to the next higher integer and if it less than 5 then it shall be ignored.
In making reservation of the required number of constituencies for the Scheduled Tribes
in a Gaon panchayat area, the constituencies with the higher number of Scheduled Castes
or Scheduled Tribes population as the case may be, shall be reserved first and soon in
order of such population in the descending order. The notice for reservation -of the
Scheduled Castes and Scheduled Tribes constituencies shall be published on or before
seven clear days from the date of submission of nominations. The copies of such notice
shall be fixed respectively in the Gaon Panchayat Office and the Block Development
Office concerned:
Provided that reservation of constituencies for Scheduled Castes or Scheduled
Tribes as the case may be under this provision shall be allotted by rotation to different
Constituencies having Scheduled Castes and Scheduled Tribes population in the
descending order of such population as provided hereinabove.
(3) Determination of Constituencies Reserved for Women - Reservation of
constituencies for Women in a Gaon Panchayat area shall be decided on the basis of
proportion as under sub-section (3) of Section 9 of the Act, by the Deputy Commissioner
or the Sub Divisional Officer as the case may be, by drawing lots before the date of issue
of notification calling for nominations and names of such reserved constituencies shall be
notified by the Deputy Commissioner or the Sub-Divisional Officer as the case may be,
before seven clear days from the date of submission of nomination. The' copies of such
notice shall be fixed at the office of the Block Development Officer and at the Gaon
Panchayat office concerned.
(4)(a) Number of the Offices of the Chairpersons of Gaon Panchayats to be
reserved for the Scheduled Castes or the Scheduled Tribes as the case may be, under
subsection (4) of Section 9, shall bear the same proportion of total number of such offices
in the Gaon Panchayat of the Districts as the proportion of Scheduled Castes and the
Scheduled Tribes as the case may be, of the district bears to the total population of the
district. The concerned Deputy Commissioner of the district shall determine the Offices
of Chairpersons to be so reserved. While calculating the number of Offices to be so
reserved, if the result bears any fraction which is 5 or more it shall be rounded off to the
next higher integer and if it is less than 5 then it shall be ignored. In selecting the Gaon
Panchayats for reservation of the Offices of Chairpersons for the Scheduled Castes and
Scheduled Tribes, the Gaon Panchayat with the highest number of Scheduled Castes and
the Scheduled Tribes population, as the case may be, shall be reserved first and so on in
order of such population in the descending order:
Provided that such reservation of the Offices of Chairpersons shall be allotted by
rotation among the Gaon Panchayats having Scheduled Castes and Scheduled Tribes
population in the descending order of such population as provided hereinabove;
(b) Out of the total Offices of Chairpersons to be reserved for the Scheduled
Castes or the Scheduled Tribes as the case may be, ,in the District, not less than 33% of
such Offices shall be reserved for women of Scheduled Castes and Scheduled Tribes. The
Gaon Panchayats to be so reserved for women of Scheduled Castes and Scheduled Tribes
shall be determined by drawing of lot by the Deputy Commissioner of the District
concerned and shall be allotted by rotation;
(c) The Gaon Panchayat reserved for women Chairpersons under sub-section (4)
of Section 9 of the Act shall not be less than 33% of the total number of Gaon Panchayats
in the District including the seats reserved for women of the Scheduled Castes and the
Scheduled Tribes and such reservation shall be determined by the concerned Deputy
Commissioner by drawing of lot and shall be allotted by rotation;
(d) For lottery of seats for women reservation the representatives of all recognised
Regional and National Political Parties shall be taken into confidence:
(e) The notice for reservations under this sub-rule shall be published on or before
seven clear days from the date of submission of nominations. The copies of such notice
shall be fixed respectively in the Goon Panchayat Office and the Block Development
Office concerned.
The offices of the Vice-President of Gaon Panchayat shall be reserved in the same
manner as prescribed for reservation of the President as laid down under, sub-rule (4) of
rule 6 of these rules:
Provided that the offices of Vice-President of Gaon Panchayat shall not be
reserved for persons belonging to Scheduled Castes or Scheduled Tribes in which the
offices of the President of Gaon Panchayat have already been reserved for the Scheduled
Castes or Scheduled Tribes as the case may be, such reservation of offices of Vice-
President of Gaon Panchayat shall be done with, the highest number of Scheduled Castes
or Scheduled Tribes population as the case may be, in descending order, after excluding
the Gaon Panchayat in which the office of the President has already been reserved on the
basis of highest number of Scheduled Castes or Scheduled Tribes population.
(5) Determination of the Office for President and Vice-President of Gaon
Panchayat for people belonging to Scheduled, Castes and Scheduled Tribes--
Reservation of Offices of President and Vice-President of Gaon Panchayat for the people
belonging to the Scheduled Castes and Scheduled Tribes on the basis of proportion in the
District as under clause (b) of sub-section (2) of Section 10 of the Act, shall be decided
by the Deputy Commissioner by means of drawing-of lots before the date of issue of
notification calling for nominations and the names of such reserved Gaon Panchayat for
election of the Offices of President and the Vice-President shall be notified by the Deputy
Commissioner before seven clear days notice from the date of submission of
nominations. The copies of such notice shall be fixed at the Offices of the Deputy
Commissioner and Sub-Divisional Officer and the Block Development Officer and the
Offices of Gaon Panchayat concerned.
7. Delimitation of Constituencies of An Anchalik Panchayat.- (1) The Deputy
Commissioner or the Sub-Divisional Officer as the case may be, immediately after
declaration of an Anchalik Panchayat by the State Government by Notification as under
sub-section (1) of Section 31 of the Act, sha11 delimit the constituencies as per sub-
section (1) of Section 32 of, the Act, the basis of which shall be as under Rule 6 of these
rules.
(2)(a) The number of seats to be reserved in a Anchalik Panchayat for the
Scheduled Castes and the Scheduled Tribes for direct election shall be determined in the
proportion as provided under sub-section (1) of Section 34 of the Act, by the Deputy
Commissioner of the concerned District. In determining the number of seats to be so
reserved, if the result bears a fraction which is 5 or more it shall be rounded off to the
next higher integer and if it is less than 5 it shall be ignored. In selecting the Gaon
Panchayats for reservation under this provision; the Gaon Panchayat with the highest
number of Scheduled Castes or Scheduled Tribes population, as the case may be, shall be
reserved first and so on in order of such population in the descending order :
 Provided that reservation of the Gaon panchayats under this provision shall be
allotted by rotation among the Gaon Panchayats having Scheduled Castes and Scheduled
Tribes population in the descending order of such population as provided hereinabove;
(b) Out of the total seats reserved under clause (a) above, not less than 33% of the
number of Gaon Panchayats so reserved for the member of Anchalik Panchayat
belonging to Scheduled Castes or Scheduled Tribes in the District, shall be reserved for
women of Scheduled Castes or Scheduled Tribes as the case may be, and shall be
determined by the Deputy Commissioner of the District concerned by drawing of lot and
shall be allotted on rotation:
Provided that such reservation shall be done on rotation among the Gaon
Panchayats having Scheduled Castes or Scheduled Tribes population
(c) The seats reserved for the women member to Anchalik Panchayat of the
District shall not less then 33% of the total number of seats including the seats reserved
for women Scheduled Castes or Scheduled Tribes and such reservation shall be
determined by the concerned Deputy Commissioner by drawing of lot and shall be
allotted by rotation;
(d) For lottery of seats for women reservation, the representative of all recognized
regional and national political parties shall be taken into confidence.
(e) The notice for reservations under this sub-rule shall be published by the
Deputy Commissioner no or before seven clear days from the date of submission of
nominations. The copies of such notice shall be fixed in the Office of the Gaon Panchayat
and the Block Development Officer concerned.
(f) The offices of the Vice-President of Anchalik Panchayat shall be reserved in
the same manner as prescribed for reservation of the President as laid down under Rule-7
of these rules:
Provided that the Offices of the Vice-President of Anchalik Panchayat shall not be
reserved for the person belonging to Scheduled Castes or Scheduled Tribes in which the
offices of the President of Anchalik Panchayat has already been reserved for Scheduled-
castes or Scheduled Tribes as the case may be. Such reservation of offices of Vice
President of Anchalik Panchayat shall be done With the highest number of Scheduled
Castes of Scheduled Tribes population as the case may be, in descending order, after
excluding the Anchalik Panchayat in which the offices of President has already been
reserved on the basis of highest number of Scheduled Castes or Scheduled Tribes
population.
(3)(a) Such number of Offices of the President and Vice President of the Anchalik
Panchayats in the district shall be reserved for the persons belonging to the Scheduled
Castes and the Scheduled Tribes as the case may be, as may be determined by the
concerned Deputy Commissioner on the basis of the proportion as provided under clauses
(a) and (b) of sub-section (1) of Section 38 to the Act. In determining the number of seats
to be so reserved, if the result bears a fraction which is '5' or more it shall be rounded off
to the next higher integer and if it is less then '5' it shall be ignored. In selecting the
Anchalik Panchayats for reservation under this provision, the Anchalik Panchayat with
highest number of Scheduled Castes and Scheduled Tribes population as the case may be,
shall be reserved first and so on in order of such population in the descending Order:
Provided that such reservation shall be done on rotation among the Anchalik
Panchayats having the Scheduled Castes and Scheduled Tribes population in the
descending order of such population.
(b) Out of the total seats reserved under Cause (a) above, not less than 33% of the
offices of the Presidents and the
Vice-Presidents shall be reserved for women of Scheduled Castes and Scheduled
Tribes. The seats to be reserved for women of Scheduled Castes and Scheduled Tribes
shall be determined by the concerned Deputy Commissioner of the district by drawing of
lot from amongst the seats reserved for the Scheduled Castes and the Scheduled Tribes
and shall be allotted by rotation;
(c) Not less than 33% of the total, number of Offices of the President and Vice-
President of Anchalik Panchayat in a district including the officers reserved for the
women of Scheduled Castes or Scheduled Tribes as the case may be shall be reserved for
women and such reservation shall be determined by drawing of lot by the concerned
Deputy Commissioner and allotted by rotation;
(d) For lottery of seats for women reservation, the representatives of all
recognised Regional and National Political parties shall be taken into confidence;
 (e) The notice for reservation under this sub-rule shall be published by the Deputy
Commissioner on or before such clear days from the date of submission of nomination.
The copies of such notice shall be fixed in the office of the Deputy Commissoner and the
Block Development Officer concerned. .
8. Delimination of Constituencies of a Zilla Parishad.- (1) The State Government
shall declare a Zilla Parishad by Notification as under sub-sectinon (1) of Section 64 of
the Act, and immediately after such declaration. delimit the constituencies as per sub-
section (1) of Section 65 of the Act, on receipt of proposals with recommendation from
the Deputy Commissioners and Sub-Divisional Officers, the basis of which shall be as
under Rule 6. While delimiting Zilla Parishad Constituencies it shall be ensured that no
Gaon Panchayat is made to fall in two Zilla Parishad constituencies.
(2)(a) The number of seats to be reserved for the Scheduled Castes and Scheduled
Tribes as the case may be, for members in the Zilla Parishad shall be determined by the
Deputy Commissioner of the concerned district in the proportion as provided under
subsection (1) of Section 66 of the Act. In determining the number of seats to be so
reserved if the result bears a fraction which is '5 or more it shall be rounded off to the
next higher integer and if it is less than 5 then it shall be ignored. In selecting the member
constituencies for reservation under this provision, the member constituency with highest
number of Scheduled Castes or Scheduled Tribes population as the case may be, shall be
reserved first and so on in the descending order of such population: .
Provided that such reservation shall be done on rotation among the member
constituencies having Scheduled Castes and Scheduled Tribes population in the
descending order of such population as provided hereinabove;
(b) Out of the total seats reserved under clause (a) above, not less than one-third
of the total seats so reserved, shall be reserved for the women of the Scheduled Castes or
the Scheduled Tribes as the case may be, by the Deputy Commissioner and such seats
shall be determined by drawing of lot and allotted by rotation;
(c) Not less than one-third including the number of seats reserved for women
belonging to the Scheduled Castes and the Scheduled Tribes as the case may be, for the
members of Zilla Parishad, shall be reserved for women in the manner as provided under
sub-section (1) of Section 67 of the Act, by the concerned Deputy Commissioner of the
district by drawing of lot and shall be allotted by rotation;
(d) For lottery of seats for women reservation the repersentative of all recognised
Regional and National Political parties shall be taken into confidence;
(e) The notice of reservation: under this sub-rule shall be published by the Deputy
Commissioner on or before seven clear days from the date of submission of nominations.
the copies of such notice Shall fixed in the office of the Deputy Commissioner, the Sub-
Divisional Officer and the Block Development Officer Concerned.
(3) Determination of Seats for Women Belonging to Scheduled Castes and
Scheduled Tribes in Zilla Parlshad.
Reservation of seats of the office members to be directly elected to Zilla Parishad for
women belonging to Scheduled Castes and Scheduled Tribes shall be decided by the
Deputy Commissioner on the basis of proportion as under sub-section (2) of Section 66
and sub-section (1) of Section 67 of the Act, by means of drawing of lots before the issue
of notification calling for nominations and the names of such reserved seats shall be
notified by the Deputy Commissioner before seven clear days notice from the date of
submission of nominations. The copies of such notice shall be fixed at the offices of the
Deputy Commissioner, the Sub-Divisional Officer and Block Development Officer and
the Anchalik Panchayat offices concerned.
9. Population. - Calculation of population of as under sub section (1) of Section
65 should be on the basis of last Census Report.
10. Name and Serial Number of Gaon Panchayat and Anchalik Panchayat and Zila
Parishad Constituencies. – The Deputy Commissioner and the Sub-Divisional Officer
as the case may be, shall after fixing the number of constituencies under Rules 6 7 and 8
of these rules allot an appropriate name to each such constituency on consideration of the
local name of the village or villages or part of a Village falling in such constituency. All
such constituencies of Gaon Panchayat, Anchalik Panchayat and Zilla Parishad shall be
arranged by assigning a serial number against the name of each constituency.
11. Publication of names and areas of Gaon Panehayat and Anchalik
Panchayat and Zilla Parishad Constituency. - The Deputy Commissioner or the Sub-
Divisional Officer as the case may be, shall immediately after determination of the areas
and names of the constituencies of Gaon Panchayat, Anchalik Panchayat and Zilla
Parishad as Under Rule 10 of these rules cause to prepare a statement showing therein the
serial number, name and area of each constituency and publish the same by hanging a
copy in the offices of the Development Blocks, Gaon Panchayat, Anchalik Panchayat and
Zilla Parishad concerned and such other public places as may be considered necessary by
him.
12. List of Voters for each Constituency of Gaon Panchayat, Anchalik
Panchyat and Zilla Parishad. - (1) When delimination of constituencies for election of
the President of the Gaon Panchayat and Member of Gaon Panchayat, Anchalik
Panchayat and Zilla Parishad is made under Rules 6, 7 and 8 of these rules, the State
Election Commission shall cause to prepare list of voters for each constituency.
(2) Where the electoral roll of the Assam Legislative Assembly prepared under
the provisions of the Representation of the Peoples Act, 1951 is in force on such day as
the State Election Commission by general or special order notify in this behalf for such
part of the constituency of the Assembly as is included in the Gaon Panchayat or
Anchalik Panchayat or the Zilla Parishad as the case may be, shall be the list of voters for
such Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad, as the case may
be.
The Deputy Commissioner and Sub-Divisional Officer shall bifurcate the
Electoral Rule of the Assam Legislative Assembly-in force as per constituencies of the
Member of the Zilla Parishad, Anchalik Panchayat and Gaon Panchayat and the same
shall be published as Electoral Rule for such Gaon Panchayat, Anchalik Panchayat and
Zilla Parishad by hanging in the offices of the Development Blocks, Gaon Panchayats,
Anchalik Panchayats and Zilla Parishads and in any public places as may be considered
by them and thereafter the State Election.Commissioner shall by general or special order
notify the said bifurcated Electoral Rule as the final Electoral Rule for the Gaon
Panchayat, Anchalik Panchayat and Zilla Parishad constituencies.
[Omitted Sub-Rules (3) to (10)]
13. Right to Vote. - (1) No person shall, in case of Election of President and
member of Gaon Panchayat, member of Anchalik Panchayat and member of Zilla
Parishad from the Gaon Panchayat area and from the Zilla Parishad area, exercise his
right to Vote except in the particular Constituency of the Gaon Panchayat and the
District, in the electoral role of which his name has been entered as under sub-rule (1) of
Rule 12 of these rules.
(2) No person shall exercise his right to vote in more than one Gaon Panchayat or
Zilla Parishad Constituency.
(3) Seats in Panchayat at various levels shall be reserved for Scheduled Castes,
Scheduled Tribes and Women as provided for in the Act, in the manner as may be
prescribed by the State Election Commission.
14. Method of Voting. - (I) every person entitled to vote shall appear in person to
cast his vote.
(2) Every voter of Gaon Panchayat Constituency shall be entitled to have and cast
one vote for electing a President of the Gaon Panchayat, one vote for electing a member
of the Gaon Panchayat and one member for the Anchalik Panchayat from the Gaon
Panchayat area.
(3) Every voter of a Zilla Parishad Constituency shall be entitled to have and cast
one vote for electing a member of the Zilla Parishad.
(4) If an elector casts more than one vote for a candidate in contravention to sub-
rules (2) and (3), such vote shall be rejected as void.
(5) Voting shall be done by marking a ballot paper secretly in the polling booth
and inserting the same in a sealed ballot box to be kept for the purpose.
15. Fixation of Date of Election. - The date for any General or Bye election
meant for the Panchayats at all levels shall be fixed and notified by the State Election
Commission.
16. Issue of Notice fixing the date of Election, Submission of Nomination and
Scrutiny and withdrawal thereof. - (1) Not less than 30 (thirty) days before the date
fixed for election under Rule 15 of these rules, the Deputy Commissioner or the Sub-.
Divisional Officer as the case may be, shall publish a notice in the language of the region
or in such other language or languages as may be considered necessary for the purpose,
stating-
(a) the date on which, the place at which, the hours between which and the
category of representatives for which nomination papers are to be presented, an
 interval of seven clear days being allowed between the date of publication of such
notice and the date for presentation of nomination papers:
Provided that the date for filing of nomination paper shall be fixed and notified by
the State Election Commission,
(b) the date on which, the place at which and the hours between which the
nomination papers may be taken up for scrutiny, such date being Within 3 (three)
days after the date of submission of nomination papers;
(c) the last date, place and time for withdrawal of candidature after the date of
scrutiny shall not be less than 15 (fifteen) days ahead of the date of election:
Provided that the last date of withdrawal of candidature shall be fixed and notified
by the State Election Commission as under Section 114 of the Act;
(d) the date at which and the polling station at which, the election Of the Gaon
Panchayat, Anchalik Panchayat or the Zilla Parfshad Constituencies shall be held
and hours during which the poll shall be open.
(2) The notice prepared under sub-rule (1) shall be published by fixing it at the
office of the Block Development Officer concerned or at such other public places as may
be considered necessary by the Deputy Commissioner or the Sub-Divisional Officer as
the case may be.
(3) The place for submission of nomination papers, scrutiny and withdrawal
thereof in case of the member of Gaon Panchayat may be fixed at the office of the Block
Development Officer and in case of president of Gaon Panchayat, the member of
Anchalik Panchayat and Zilla Parishad may be fixed at the office of the Deputy
Commissioner or the Sub-Divisional Officer as the case may be.
17. Polling Station. - In every constituency delimited for election of different
officers for Gaon Panchayat, Anchalik Panchayat and Zilla Parishad, the Deputy
Commissioner or the Sub-Divisional Officer as the case may be, shall select suitable
places as polling stations for holding election in such Constituency. Polling station may
be determined as per instruction of the State Election Commission.
18. Appointment of Presiding Officers and Polling Officers. - (1) The Deputy
Commissioner or the Sub-Divisional Officer as the case may be, shall appoint a Presiding
Officer for such Polling station and such number of Polling Officer as he may consider
necessary for conducting the elections under these Rules, but he shall not appoint any
person who has been working for a candidate in election:
Provided that if a Polling Officer is absent from the Polling Station, the Presiding
Officer may appoint in writing any person, who is present at the Polling station, other
than a person who has been employed by or on behalf of or has been otherwise working
for a candidate in or about the election, to be the Polling Officer during the absence of the
former officer and the Presiding Officer shall inform the Deputy Commissioner of the
Sub-Divisional Officer as the case may be accordingly.
(2) The Polling Officer shall, if so directed by the Presiding Officer, perform all
or any of the functions of a Presiding Officer under these rules or orders made
thereunder.
(3) If the Presiding Officer, owing to illness or unavoidable circumstances is
compelled to absent himself from the Polling Station, his functions shall be performed by
such Polling Officer as may have been authorised by the Deputy Commissioner or the
Sub-Divisional Officer as the case may be, to perform such functions during such
absence
(4) In these rules in respect of the Presiding Officer shall, unless the context
otherwise requires, be deemed to include any person performing any function which he is
authorised to perform under sub-rule (2) or sub-rule (3) as the case may be.
19. General Duty of the Presiding Officer and Polling Officers. - The
Presiding Officer shall be present at the Polling Station at least one hour before the time
notified for commencement of the poll with the required number of ballot boxes, the
ballot papers and the copy or copies of the electoral roll/rolls of the Gaon Panchayat,
Anchalik Panchayat or the Zilla Parlshad Constituency, as the case may be.
It shall be the general duty of the Presiding Officer to maintain peace and order of
the Polling Station and to see that the poll is fairly taken and it shall be the duty of the
Polling Officer at the Polling Station to assist the Presiding Officer in the performance of
his functions.
20. Appointment of Polling Agents. - (1) A contesting candidate may appoint in
writing to be delivered to the Presiding Officer, one Polling Agent at each Polling
Station.
 (2) No Polling Agent shall be admitted into the Polling Station unless he has been
duly appointed under sub-rule (I).
21. Choice of Symbols. - (1) The list of symbols prescribed in this beha1f in
Schedule- I of these rules shall be used in such election as for which it is specifically
provided under these rules.
(2) Every nomination paper submitted under these rules shall contain a
declaration specifying
(a) the particular symbol which the candidate has chosen for his first preference
out of the list of symbols prescribed under sub-rule (1);
(b) two other symbols out of that list which he has chosen for his second and third
preferences respectively:
Provided that the choice to be made by a candidate shall be subject to such
restriction as the Deputy Commissioner or the Sub-Divisional Officer as the case may be,
may think fit to impose in this regard; and
(c) when more nomination papers than one are delivered by or on behalf of a
candidate, the declaration to the symbols made in the first nomination paper be accepted
and no other declaration as to symbols shall be taken into consideration.
(3) The list of symbols prescribed in this behalf in Schedule 1 (A) and 1(8) shall
be reserved for the candidates belonging to the recognised National Parties and the State
Regional Parties respectively:
Provided that these reserved symbols shall be allotted only to the candidate
formally sponsored by the respective political parties and that a candidate shall be
deemed to have been set up by a political party if
(a) he has made a declaration to that effect in his nomination paper;
(b) he communicates in writing to the respective Deputy Commissioner or Sub-
Divisional Officer to the effect not later than the time fixed for scrutiny of
nomination paper; and
(c) the said communication is signed by the President, Secretary or any other
officer bearer of the party and the President, Secretary or such other office bearer is
authorised by the party to send such communication in advance to the Deputy
Commissioner or the Sub-Divisional Officer concerned and to the Election Commission.
 22. Filling and Scrutiny of Nomination Paper Form IIA and IIB. - (1) Any
person whose name appears in the list of voters of any of the Constituencies of a Gaon
Panchayat or Zilla Parishad as published under Rule 11 of these rules and who is not
disqualified under Section 111 of the Act, may be nominated as a candidate from the
concerning Gaon Panchayat or Zilla Parishad Constituency as the case may be, for
election as President of Gaon Panchayat, member of Gaon Panchayat and member of
Anchalik Panchayat and for election as member of Zilla Parishad from the Zilla Parishad
Constituency in whose jurisdiction the Gaon Panchayat, Anchalik Panchayat or the Zilla
Parishad as the case may falls, if he submits a nomination paper signed by any voter of
the Constituency as proposer and signed by the candidate in token of his consent to stand
as a candidate. The nomination paper shall be delivered either by the candidate or by his
proposer to the officer authorised by the Deputy Commissioner or the Sub-Divisional
Officer as the case may be, for the purpose who shall be present on the date and at the
time and place notified for filling the same under sub-rule (3) of Rule 16 of these rules
and shall also have a copy of the electoral Roll of the Gaon Panchayat or the Zilla
Parishad Constituencies as the case may be with him. The nomination paper shall be in
Form IIA or IIB as the case may be:
Provided that no person shall be nominated as a candidate for more than one
Constituency of a Gaon Panchayat or a Zilla Parishad Constituency as the case be :
Provided further that a candidate may be nominated by more than one nomination
paper.
(2) The Officer as may be authorised under sub-rule (1), shall not be below the
Gazetted rank and shall be appointed with prior approval of the State Election
Commission. Such Officer shall-
(a) examine the nomination papers on the date, time and place notified for the
purpose under the Rule;
(b) give the candidate or his proposer reasonable opportunity to examine the
nomination paper and shall decide on the spot, the objections, if there be any, by
summary enquiry. He may either on his own initiative or an objection raised,
reject any nomination on any of the following grounds-
(i) that the candidate is not qualified under the provisions of the act;
 (ii) that he is disqualified from being chosen to fill the office or that he is
disqualified since requisite amount of security deposit has not been paid;
(iii) that there has been failure to comply with any of the provisions of
these Rules; and
(iv) that the signature or thumb impression of the candidate or the
proposer isFor candidate other than For candidate belonging to
not genuine: Scheduled Castes or Scheduled Castes/ Scheduled

Provided thatScheduled Tribes Tribes

nothing in sub-clauses (iii) and (iv) above shall be deemed to authorise the rejection of
the nomination paper of any candidate on the ground of irregularity in respect of a
nomination paper, if the candidate has duly nominated by means of other nomination
paper in respect of which no irregularity has been committed.
23. Security Money.- (1) At the time or before the time of representation of the
nomination paper, each candidate desiring to stand for election to any category of office
shall deposit or cause to be deposited with the officer authorised to receive nomination
paper, in cash the sum as shown below. A receipt in duplicate shall be obtained by the
candidate in respect of the sum so deposited, from the officer so authorised to accept the
deposit. The concerned officer shall have a Receipt Book for the purpose.

Table of Security Money

Category of office Amount of Security Deposite

1 2 3

1. President of Gaon Panchayat Rs. 500.00 Rs. 250.00

2. Member of Gaon Panchayat Rs. 200.00 Rs. 100.00
3. Member of Anchalik Panchayat Rs. 500.00 Rs. 250.00
4. Member of Zilla Parishad Rs. 1000.00 Rs. 500.00
 (2) If no nomination paper is received within time appointed in this behalf in
respect of person by whom the deposit referred to in sub-rule (1) above has been made, or
the nomination paper of such candidate has been rejected if he withdraws his candidature
In- the manner provided under these rules, the money deposited shall be returned to the
person concerned after obtaining due receipt thereof.
(3) The balance of the sum collected under sub-rule (1), remaining after making
payment under sub-rule (2) shall be kept in deposit in the Parishad fund or in any other
manner as may ordered by the State Election Commission for disbursement according to
sub-rule (4), (5) and (6)
(4} If a candidate is not elected and the number of votes polled in his favour does
not exceed one eight of the total number of valid votes polled, the deposit shall be
forfeited to the Government.
(5) The deposit made in respect of candidate whose deposit is not liable to be
forfeited under sub-rule (4) shall be refunded to the person concerned as soon as may be,
after the publication of the results of the election.
(6) A deposit required to be refunded to any person under the preceding sub-rules
shall, if such person is dead, be paid to his legal heirs.

24. Withdrawal of Candidature.-(1) Any candidate may withdraw his

candidature by a notice in writing in duplicate signed by him and delivered to the Deputy
Commissioner or the Sub-Divisional Officer as the case may be, or the Officer authorised
by him in this behalf, on the date, time and place notified under clause (c) of sub-rule (1)
of Rule 16 of these rules.
(2) A candidate who has withdrawn his candidature shall not be allowed to cancel
his withdrawal or to be renominated as a candidate for the same election.

25. Procedure in contested and uncontested Election.- (1) Immediately after

expiry of the period of withdrawal of candidature, the Deputy Commissioner or the Sub-
Divisional Officer as the case may be, or the officer authorised by him in this behalf,
shall, in respect of every election, declare the names of the candidates whose nomination
papers have been found valid.
 (2) If there is only one valid nomination in respect of a particular election, the
Deputy Commissioner or the Sub- I Divisional Officer as the case may be, or the :officer
authorised in this behalf, shall declare, such candidate 'to be duly elected from' the
Constituency concerned.
(3) If there are more than one valid nomination in respect of a particular election,
a poll shall be held on the date notified for election under Rule 15 of these rules.
(4) If there is no candidate in respect of a particular election, the Deputy
Commissioner or the Sub-Divisional Officer as the case may be, shall take immediate
steps for holding such election by issuing fresh notice under Rule 15 of these rules.

26. Publication of Names of Contesting Candidates in Form IIIA or IIIB.-

The Deputy commissioner or the Sub-Divisional Officer as the case may be, shall cause
to publish names of the contesting candidates in respect of a particular election in From
IIIA or IIIB as the case may be, under these rules in the language of the region in the
office of the Gaon Panchayat, Anchalik Panchayat and Zilla Parishad and in such other
place or places as may be considered necessary by him, at least 7 (seven) days before the
date of election and at the polling station on the date of election. A copy of the same shall
be furnished to the State Election Commission.

27. Non-Attendance of Candidate or his Polling Agent. - Where any act or

thing is required or authorised by or under these rules to be done in the presence of the
candidate or his Polling Agent, the non-attendance of any such candidate or his Agent at
the time and place appointed for the purpose shall not, if the act or thing is otherwise duly
done, invalidate the act or thing done.

28. Ballot Papers Form I-A, I-B, I-C, and I-D.- (1) Every Ballot Paper shall be
in Form I-A, I-B, I.-C and I-D respectively, appended to these rules and the particulars
therein shall be recorded in the language of the region or such other languages as the
State Election Commission may direct. .
 (2) The Ballot paper shall contain the names of the candidates in order in which
they appear in the list of candidates in Form IIIA and IIIB as the case may be, provided
that Ballot paper for each category of office shall be different colours.
(3) If two or more candidates bear the same name, they shall distinguished by the
addition of their occupation or residence or any other manner, as the Deputy
Commissioner or the Sub-Divisional Officer as the case may be, deem fit and proper.
(4) The Ballot paper shall be serially numbered being printed or written on the
front of the Ballot Paper.

29. Polling Station or Polling Compartment. – (1) If a poll is to be held, the

Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall select a
suitable place for a polling station.
(2) The Deputy Commissioner or the Sub-Divisional Officer as the case may be,
shall establish in each polling station as many polling booths as he may consider
necessary, and where more booths than one are so established he shall determine in
relation to each booth the electors of the constituency who shall be admitted to cast their
votes in those booths.
(3) Every Polling Station shall contain such compartments (hereinafter referred to
as polling compartments) as may be considered necessary by the Deputy Commissioner
or the Sub-Divisional Officer as the case may be, in which electors can mark the ballot
paper, screened from observation by any other person.

30. Admission to polling Station. - (l)The Presiding Officer shall regulate the
number of electors to be admitted at a time inside the polling. station and shall exclude
there from all other persons except-
(a) the Polling Officers;
(b) the candidates and one appointed polling Agents of each candidate;
(c) persons authorised by the presiding officer;
(d) a child on arms accompanying an elector;
(e) a person accompanying blind or infirm electors who cannot move
without help;
 (f) such person as the Deputy Commissioner or Sub-Divisional Officer as
the case may be, or the Presiding Officer may employ for conducting
election under these rules.
(2) The Presiding Officer shall close the polling station at the hour fixed in this
behalf and shall not admit thereto any elector after that hour:
Provided that all electors present at the Polling Station before is closed, shall be
entitled to cast their votes.
(3) Any question that may arise as to whether an elector, for the purpose of the
provision to sub-rule (2), be deemed to be present at the Polling Station before it is
closed, shall be decided by the Presiding Officer and in this respect his decision shall be
final.

31. Preparation of the Ballot Boxes for the Poll. - (1) The Presiding Officer at
each polling station shall immediately before the commencement of the poll, allow the
candidates and their appointed Agents who may be present at such station to inspect the
ballot boxes to be used at the poll and demonstrate to them that these are empty.
(2) The Presiding Officer shall thereafter secure and seal such ballot boxes in such
manner that the slit for insertion on ballot papers remains open and shall allow the
candidates or their appointed Agents who may be present, to affix, if they so desire, their
own seal as well.
(3) The seal used for securing a ballot box shall be fixed in such a manner that it
shall not be possible to open the ballot box without breaking seal.
(4) Every Ballot Box after having been secured and sealed in accordance with
preceding sub-rules shall be placed for the receipt of ballot papers, in full view of the
presiding officers, the candidates and their appointed Agents.

32. Time for Poll. - The time for polling shall be such as may be notified by the
State Election Commission.
33. Adjournment of Poll in Emergencies. - If at an election, the proceedings at
any polling station, are interrupted or obstructed by a riot or open violence, or if it is not
possible to take the poll at any polling station on account of any natural calamity or any
other sufficient cause, the Presiding Officer of such Polling Station shall announce the
adjournment of the poll to a date to be notified by the State Election Commission later
and shall immediately report to the Deputy Commissioner or the Sub-Divisional Officer
as the case may be, the circumstances which compelled him to adjourn the poll. The
Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall announce
the date of re-poll in the particulars Station, as may be fixed and notified by the State
Election Commission. The Deputy Commissioner or the Sub-Divisional Officer as the
case may be, shall arrange to publish such notification immediately at the office of the
Gaon Panchayat or Anchalik Panchayat or the Zilla Parishad concerned and in such other
places as may be considered necessary.

34. Fresh Poll in the case of Destruction etc. or Ballot Boxes. - (1) If at any
election any ballot box used at the polling station, or at a place fixed for the poll is
unlawfully taken out of the custody of the Presiding Officer or in any way tampered with
or is accidentally or intentionally destroyed, lost or damaged and the Deputy
Commissioner or the Sub-Divisional Officer as the case may be, is satisfied that in
consequences thereof the result of the polling at that polling station or place cannot be
ascertained he shall~
(a) declare the polling at the polling station to be void;
(b) report the matter forthwith to the State Election Commission;
(c )request the State Election Commission to appoint a day for fresh poll at
such polling station.
(2) The provisions of the Act and of any rules or orders made thereunder
shall apply to the original poll.

35. Identification of Electors. - (1) As soon as the voter enters the polling
station, the Presiding Officer or the Polling Officer authorised by him in this behalf, shall
check the voter's name and other particulars with the relevant entry in the electoral Roll
and call out the serial number, name and other particulars of the votes.
(2) No objections as to the eligibility of a voter at the election shall be made by
any person other than a candidate or his appointed Agent and such objection shall be
made to the Presiding Officer who shall dispose of the objection summarily and his
decisions thereon shall be final.
(3) In deciding the right of a person to obtain a ballot paper, the Presiding Officer
or the Polling Officer as the case may be, shall overlook merely clerical or printing error
in any entry in the electoral roll, provided he is satisfied that such person in identical with
the voter to whom such entry relates.

36. Issue of Ballot Papers to Electors.- (1) After the identity of the voter is
established, the ballot paper shall be signed by the Presiding Officer or by the Polling
Officer on its back and a mark shall be made by indelible ink on the left index of the
electors and then the ballot paper shall be issued to the elector.
(2) Immediately before the issue of ballot paper to a voter, it shall be marked on
the back with the official mark and an indication shall be placed in a copy of the electoral
roll set apart for the purpose thereafter, in these rules referred to as the marked copy of
the electoral roll, by the Presiding Officer against the name of the voter to denote that he
has received a ballot paper.
(3) The serial number of ballot paper shall be noted against the name of the voter
in the marked copy of the electoral roll.

37. Casting of Votes. - (1) The voter, on receiving the ballot paper shall forthwith
proceed to one of the polling compartments and there make a mark on the ballot paper as
near the symbol of the candidate for whom he intends to vote with stamp provided and
fold the same so as to ensure secrecy of his vote. Thereafter, the voter shall come out of
the polling compartment with the folded ballot paper and insert the ballot paper so folded
into the ballot box in the presence of the Presiding Officer.
(2) Every voter shall cast his vote without delay on his part and shall quit the
polling station as soon as he has inserted the ballot paper into the ballot box.
(3) No voter shall be allowed to enter a polling compartment when another voter
is inside it.
 38. Recording Votes of Illiterate and Infirm Voters. - (1) if owing to illiteracy
or blindness or other physical infirmity, a voter is unable to read the ballot paper or make
mark thereon and if the voter so desires, the Presiding Officer shall record the vote in the
ballot paper in accordance with the wishes of the voter and fold it up so as to ensure
secrecy of the vote. The voter then himself or with the assistance of the Presiding Officer
shall insert the ballot paper in the ballot box.
(2) While acting under this rule the Presiding Officer shall maintain utmost
secrecy.

39. Instructions for recording votes to be explained by the Presiding Officer

when Requested. - The Presiding Officer at a Polling Station shall, when so requested by
a voter, explain to him the procedures for casting of the vote in the ballot paper.

40. Return of Ballot Paper by an Elector. - (I) if an elector decides not to use a
ballot paper after he had obtained the same, he shall return it to the Presiding Officer.
(2) Such ballot paper as referred to in sub-rule (1) shall be marked as 'Cancelled'
and kept in a cover set apart for the purpose and the Presiding Officer shall keep a record
of all such ballot papers.

41. Spoiled Ballot Paper. - A voter who has inadvertently deals with his ballot
paper in such a manner that it can not conveniently be used as such, may, on delivering it
to the Presiding Officer and satisfying him of the inadvertence, obtain another ballot
paper in place of this spoiled ballot paper and such spoiled ballot paper together with the
counterfoil shall be marked by the Presiding Officer as 'cancelled'.

42. Presiding Officer's Entry into the Polling Compartment.- (1) If the
Presiding Officer has reason to suspect that a voter who has entered the polling
compartment and remained inside unduly for a long-time, he shall enter the polling
compartment and take such step as may be necessary to ensure the smooth and prompt
progress of the poll.
 (2) Whenever the Presiding Officer enters the polling compartment, he shall be
accompanied by such candidates or their appointed agents, as may be desired by him in
this behalf.

43. Delivery of Ballot Boxes and other Materials of Election to the Deputy
Commissioner or the Sub-Divisional Officer, as the case may be.- (1) The Presiding
Officer shall, at the close of the poll, satisfy himself in the presence of the candidates or
their polling Agents, if any that the seals affixed to the ballot boxes are intact. He shall
then close the slit used for insertion of ballot papers in each ballot box by pasting a piece
of paper in the slit and tying up the ballot box with a string to the slit and secure in such a
manner that it shall not be possible to open the slit without tampering the piece of paper
or breaking the seal. The Presiding Officer shall duly sign such paper and shall allow the
candidates or their appointed Agents, as the case may be, to put their signature thereon.
(2) After closing the slit of each ballot box used for the poll in the manner
prescribed under sub-rule (1) the Presiding Officer shall wrap it with a thick paper and
secure the same by way of pasting and binding with rope. He shall then paste
identification slip on the ballot box noting thereon the serial number and name of the
Polling Station and the election to which it relates and the number of box used in each
election.
(3) The Presiding Officer shall then make up into separate packet-
(a) unused ballot Papers separately for the election of Gaon Panchayat
President, Gaon Panchayat member and Anchalik Panchayat member and
Zilla Parishad member with the accounts thereof;
(b) the cancelled and spoiled ballot papers for each election;
(c) the marked copy or copies of the electoral roll;
(d) any other papers as may be directed by the Deputy Commissioner or
the Sub-Divisional Officer as the case may be, to be kept in sealed packets
and note thereon a description of its contents, the election to which it
relates and the serial number and the name of the polling station.
 (4) The Presiding Officer shall then prepare a list of the used ballot boxes and
sealed packets in duplicate and note thereon the serial number and name of Polling
Station and put his signature thereon.
(5) The Presiding Officer shall immediately after preparation of the ballot boxes
under sub-rule (1) and (2) and sealed packets under sub-rule (3) and the list under sub-
rule (4) shall deliver the same to the Deputy Commissioner or the Sub-Divisional Officer,
as the case may be, or any other Officer authorised by him in this behalf, at such place as
may be directed by him.
(6) On receiving the ballot boxes, the sealed packets and the list under sub-rule
(5), the Deputy Commissioner or the Sub-Divisional Officer as the case may be, or any
office authorised by him in his behalf, shall endorse his receipt on the duplicate copy of
the list after due verification and return it to the Presiding Officer. He shall provide safe
custody of the ballot boxes and sealed packets along with the list so received from the
Presiding Officer.
44. Counting of Votes and Declaration of Results of the Election. - (1) The
Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall arrange
counting of votes on such day and at such hours and place as he may consider necessary
for this purpose in respect of every election. He shall authorise one Officer for counting
the votes in respect of the election of Gaon Panchayat President, Gaon Panchayat
member, and Anchalik Panchayat member and Zilla Parishad members separately. Such
officer may be assisted by such other officers as may be appointed by the Deputy
Commissioner or the Sub-Divisional Officer as the case may be.
(2) On the date, hours and place fixed under sub-rule (1), the officers so
authorised by the Deputy Commissioner or the Sub-Divisional Officer or as the case may
be, shall take up counting of votes in respect of the election as assigned to each of them.
Each such officer shall collect the ballot box or boxes of the particular election in order of
the serial-number of the polling station one by one and satisfy himself in the presence of
the candidates or their Agents, if any, duly appointed by the candidate for this purpose,
that the seal affixed to such ballot box is intact. He shall then open the ballot boxes, take
out the ballot papers, sort them out against each candidate and count the same in presence
of the candidate or their Agents, if any.
 (3) The officer shall reject a ballot paper on any of the following conditions
(a) if there is no signature of the Presiding Officer or the Polling Officer
on the backside of the ballot papers;
(b) if the cross mark is placed against the names and symbols of more than
one candidate;
(c) if the ballot paper is without the cross mark;
(d) if the cross mark is so placed as to make it doubtful for which
candidate the vote is intended to be given;
(e) when there is wrong mark or writing on the ballot paper by which the
voter can be identified;
(f) if it is spurious ballot paper;
(g) if it has been so damaged or mutilated that its identity as a genuine
ballot paper cannot be established.
(4) Before rejecting a ballot paper under sub-rule (3), the Officer authorised by
the Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall allow
such of the candidates or their Agents as may be present, to inspect such ballot paper but
shall not allow them to handle it or any other ballot paper. He shall endorse the letter 'R'
on every ballot paper rejected by him.
(5) After counting each ballot paper not rejected by him, he shall keep in record
the valid vote polled to each candidate in a particular election against every polling
station.
(6) The record prepared under sub-rule (5) for the election of the Gaon Panchayat,
President, Member of Gaon Panchayat, member of Anchalik Panchayat and the member
of Zilla Parishad by the respective officer, shall be delivered to the Deputy Commissioner
or the Sub-Divisional Officer as the case may be, immediately after the counting is over,
such records shall be retained in the safe custody of the Deputy Commissioner or the
Sub-Divisional Officer as the case may be, for a year and shall then, unless otherwise
directed by the State Election Commission, be destroyed.
(7) On receipt of the records under sub-rule (6), the Deputy Commissioner or the
Sub-Divisional Officer as the case may be, shall declare the candidate who has received
the highest number of votes in respect of every election, to have been elected to that
office or seat and publish a notice at his office stating the name of persons so declared, as
the President and member of the Gaon Panchayat member of the Anchalik Panchayat and
member of the Zilla Parishad as the case may be, and shall forward a copy to the State
Election Commission for notification.
45. Equality of Votes. - (1) If after the counting of votes it appears that two
candidates of whom only one is to be declared elected, having received equal number of
votes, the Deputy Commissioner or the Sub-Divisional Officer as the case may be, or any
Officer authorised by him in this behalf, shall decide which of the two shall be declared
elected by tossing up a coin in presence of such candidates. Each candidate shall be,
assigned one side of the coin by him or by the Officer just before the toss. The candidate
whose side appears visible at the top of the coin after it has fallen flat on any plain ground
or table, shall be declared elected.
(2) If after counting the votes it appears that more than two candidates have
received equal number of votes, the Deputy Commissioner or the Sub-Divisional Officer
as the case may be, or any Officer authorised by him, shall cause a draw lot in presence
of the candidates or their Agents in the following manner
(i) the names of the candidates having equal number of votes shall be
written in separate pieces of paper of the same size and those pieces of paper shall
be rolled into separate balls and placed together in a bag. Separate pieces of blank
paper of the same size corresponding to the number of pieces placed in the bag,
shall be rolled in separate balls and placed together in the same bag, and the bag
shall be well shaken. The Deputy Commissioner or the Sub-Divisional Officer as
the case may be, or the Officer authorized by him, shall then brings out one paper
ball from the bag and open the same. If it is blank, it shall be thrown away and the
process shall be continued till the name of a candidate appears in paper ball. The
candidate whose name so appears first, shall be declared elected.

46. Election of Vice-President of Gaon Panchayat.-(I) The Deputy

Commissioner or the Sub-Divisional Officer as the case may be, shall call the first
meeting of a Gaon Panchayat under sub-section (3) of Section 6 of the Act, by fixing a
date and by causing a written notice specifying the date, time and place of the meeting, to
be served on each elected member and the President of the Gaon Panchayat concerned at
least seven days before the date so fixed. Such meeting shall be preside over by an
Officer authorised by the Deputy Commissioner or the Sub-Divisional Officer as the case
may be and such Officer shall not be entitled to vote.
(2) The Officer authorised in sub-rule (1) shall administer the oath of affirmation
to the President of the Gaon Panchayat as under Section 134 of the Act:
Provided that the President after taking his Oath of affirmation, shall also
administer the Oath to the member of the Gaon Panchayat concerned, as under Section
134 of the Act.
(3) If one third or more of the total number of members called to the meeting
under sub-rule (1) are not present within an hour of the time fixed for the meeting, the
Deputy Commissioner or the Sub-Divisional Officer as the case may be, or the Officer
empowered in this behalf, shall adjourn the meeting pending fixation of another date by
the Deputy Commissioner or the Sub-Divisional Officer as the case may be, not later than
fifteen days of such meeting.
(4) The Officer authorised in sub-rule (1) on completion of the business of oath
taking, shall call upon the members present to propose and second name of persons from
amongst the members of the Gaon Panchayat present for election of a Vice-President of
the Gaon Panchayat as under sub-section (3) of Section 6 of the Act.
(5) if only one candidate has been proposed and seconded, the Officer- authorised
under sub-rule (1), shall thereupon declare him to be duly elected as Vice-President of the
Gaon Panchayat.
(6) If, more than one candidates have been proposed and seconded and have
agreed to stand for election, the Officer authorised under sub-rule (1), shall conduct the
election in the following manner
(i) the Officer as under sub-rule (1), shall cause to prepare as many ballot
papers as there are members present, in the FORM IV in the language of
the region and whereupon the names of candidates shall be written line
wise in the order in which the proposals were made;
(ii) the officer authorised under sub-rule (1), shall allow the members
present to inspect the ballot box to be used for the purpose and thereafter
 secure and seal such ballot box and place it in front of him. He shall
provide a compartment screened from observation by any other person in
which the member can mark the ballot paper;
(iii) the officer authorised under sub-rule (1), shall thereafter handover one
such ballot paper after putting his signature on the back of each ballot
paper. Then he will instruct the members to enter the screened
compartment one by one, put a cross mark against the name of the
candidate of his choice in the ballot paper supplied and fold in and then
insert it into the ballot box kept in front of him; and
(iv) if, a member is unable to written or physically incapacitated from
voting, the Officer authorised under sub-rule (1), shall at the request of the
member take him to the screened compartment, ascertain his choice and
accordingly mark the ballot paper and fold it and then insert it into the
ballot box. The Officer shall cause such arrangement to be made as will
ensure secrecy of the ballot paper.
(7) Immediately after the voting is over, the officer authorised under sub-rule (1),
shall open the ballot box, take out the ballot papers there from count them and record the
number thereof in a. statement. A ballot paper shall be invalid; if-
(a) it bears the signature of the voter or contain any word or visible
representation by which he can be identified; or
(b) the cross mark is placed against more than one name; or
(c ) the cross mark is so placed thereon as to make it doubtful for which
candidate the vote was intended to be given; or
(d) no cross mark is placed thereon; or
(e) it does not bear the signature of the Officer "authorised under sub-rule
(1), as prescribed under clause (iii) or sub-rule (6).
(8) After completion of counting and recording of votes received by each
candidate, the Officer authorised under sub-rule (1), shall declare the candidate who has
secured the highest number of votes to be duly elected Vice-President of the Gaon
Panchayat. In case of equality of votes between two or more candidates, declaration of
election shall be given by the said Officer in the manner prescribed under Rule 45 of
these rules.
(9) Declaration as to the election of the Vice-President of the Gaon Panchayat
under sub-rule (8) by the Officer authorised, shall be final.

47. Submission of list of President, Vice-President and Members of Gaon

Panchayat for Notification. - The Deputy Commissioner or the Sub-Divisional Officer
as the case may be, shall submit a list indicating the names and respective addresses of
the persons elected as the President, the Vice-President and the members of each Gaon
Panchayat, Anchalik Panchayat wise to the State Election Commission.

48. Election of President and Vice-President of Anchalik Panchayat. - (1) The

Deputy Commissioner or the Officer authorised by him in this behalf as under, sub-
section (1) of Section 37 of the Act, shall as soon as possible after the completion of
election as under Section 32 of the Act, convene the first meeting of the Anchalik
Panchayat comprising the members as under subsection (1) of Section 32 of the Act, by
fixing a date, time and place and specifying the purpose and by causing a written notice
to be served on each of the said members of the Anchalik Panchayat at least seven days
before the date so fixed. Such meeting shall be presided over as under sub-section (1) of
Section 37 of the Act, and such Officer shall not be entitled to vote.
(2) The Officer as under sub-rule (1) shall administer an oath of affirmation as
under Section 134 of the Act, to the members present before commencement of the
meeting.
(3) If one third of the total number of members as under subsection (1) of Section
32 of the Act, called to the meeting under sub-rule (1) are not present within art hour of
the time fixed for the meeting, the Officer as under sub-rule (1) shall adjourn the meeting
pending fixation of another date by the Deputy Commissioner not later than fifteen days
from the date of such meeting.
(4) The Officer as under sub-rule (I) shall, immediately after oath taking as under
sub-rule (2) of sub-section (1) of Section 32 of the Act, to propose and second names of
persons from amongst themselves for election of a President and a Vice-President of the
Anchalik Panchayat. The said Officer shall record the name of each I candidate proposed
for different offices and shall reject any proposal I if the candidate refuses to stand for
election.
(5) If, only one candidate is proposed and seconded against either of the offices,
the officer as under sub-rule (1), shall thereupon declare him to be duly elected as the
President or the Vice-President as the case may be, of the Anchalik Panchayat.
(6) If, more than one candidate are proposed and seconded against either of the
offices, the Officer as under sub-rule (1), shall conduct the election in the following
manner-
(i) the Officer as under sub-rule (1), shall cause to prepare as many ballot
papers separately for each of the offices as there are members present as
under clause (a) of sub-section (1) of Section 32 of the Act, in FORM-IV
appended herewith in the language of the region and whereupon the names
of the candidates shall be written line-wise in the order in which the
proposals were made;
(ii) the Officer as under sub-rule (1), shall allow the members present as
under clause (i) of sub-rule (6) to inspect the two separate ballot boxes to
be used for the purpose and thereafter secure and seal such ballot boxes
and place them before him. The Officer shall provide a compartment
screened from, observation by other persons in which the members ca.q
mark the ballot paper;
(iii) the Officer as under sub-rule (1), shall thereafter handover-one such
ballot paper as prepared under clause (i) of sub-rule (6) to each of the
members present after putting his signature on the back of each ballot
paper: He shall then instruct the members to enter the compartment one by
one and put a cross mark against the name of the candidate of his choice in
the ballot paper supplied, fold it and then insert it into the respective ballot
box kept in front of the Officer; and
(iv) if, a member is unable to write or physically incapacitated from
voting, the Officer under sub-rule (1) shall, at the request of the member,
take him to the screened compartment, ascertain his choice and
 accordingly mark the ballot paper, fold it and then insert it into the
concerned ballot box. The said Officer shall cause such arrangement to be
made as will ensure secrecy of the ballot paper.
(7) Immediately after the voting is over, the Officer as under sub-rule (1), shall
open the ballot boxes one by one, take out the ballot papers there from count them and
record the number thereof in a statement. A ballot paper shall be invalid on the grounds
as under clauses (a), (b) and (c), (d) and (e) of sub-rule (7) of the Rule 46 of these rules.
(8) The Officer as under sub-rule (1) shall, after completion of counting and
recording of votes received by each candidate for either of the Officer, declare the
candidate who has secured highest number of votes against respective offices, to be duly
elected as the President and the Vice-President of the Anchalik Panchayat concerned.
(9) In case of equality of votes in either of the said election, declaration of
election shall be given by the Officer as under sub-rule (1), in the manner prescribed
under Rule 45.
(10) Declaration as to the election to the Offices of the President and Vice-
President of the Anchalik Panchayat by the Officer as under sub-rule (1) shall be final.

49. Submission of the List of President and Vice-President and Members of

the Anchalik Panchayat.- Soon after the election is over, the Deputy Commissioner
shall submit a list to the State Election Commission indicating the names and respective
addresses of the persons elected as the President, Vice-President and members of each
Anchalik Panchayat district-wise for notification.
50. Election of President and Vice-President of Zilla Parishad.-(l) The Deputy
Commissioner, as under sub-section (1) of Section 70 of the Act, shall, as soon as
possible after the completion of election as under sub-section (1) of Section 65 of the Act,
convene the first meeting of the Zilla Parishad comprising the members as under sub-
section ( 1) of section 65 of the Act, by fixing a date, time and place and specifying the
purpose and the causing a written notice to be served on each of the members of the Zilla
Parishad at least seven days before the date so fixed. Such meeting shall be presided over
by the Deputy Commissioner concerned and the Deputy Commissioner shall not be
entitled to vote. .
 (2) The Deputy Commissioner as under sub-rule (1) shall administer an oath of
affirmation as under Section 134 of the Act, to all the members present before the
commencement of the meeting.
(3) If, one third of the total number of members as under sub-section (1) of
Section 65 of the Act, called to the meeting as under sub-rule (1), are not present within
an hour of the time fixed for the meeting, the Deputy Commissioner shall adjourn the
meeting pending fixation of another date by the Deputy Commissioner not later than
fifteen days from the date of such meeting.
(4) The Deputy Commissioner shall-immediately after oath taking as under sub-
rule (2), call upon the members present as under sub-section (1) of Section 65 of the Act,
to propose and second names of persons from amongst themselves as under sub-section
(1) of Section 70 of the Act, for election of a President and Vice- President of the Zilla
Parishad. The Deputy Commissioner presiding over the meeting shall record the name of
each candidate proposed for different offices and shall reject any proposal if, the
candidate refuses to stand for election.
(5) If, only one candidate is proposed and seconded against each of the offices as
under sub-rule (1), shall thereupon be declared to be duly elected as the President or the
Vice-President as the case may be, of the Zilla Parishad.
(6) If, more than one candidate are proposed and seconded against each of the
offices, the Deputy Commissioner shall conduct the election in the following manner-
(i) the Deputy C9mmissioner presiding over the meeting shall
cause to prepare as many ballot papers separately for each of the
offices as there are members present as under sub-section (1) of
Section 70 of the Act, in FORM IV appended herewith, in the
language of the region and whereupon the names of the candidates
shall be written line-wise in the order in which the proposals were
made;
(ii) the Deputy Commissioner presiding over the meeting, shall
allow the members as under clause (i) above, to inspect the two
separate ballot boxes to be used for the purpose and thereafter
secure and seal such ballot boxes and place them before him. The
 Deputy Commissioner shall provide a compartment screened from
observation by any other persons in which the members can mark
the ballot paper;
[iii) the Deputy Commissioner shall thereafter handover one such
ballot paper as prepared under clause (i) to each of the members
present after putting his signature on the back of each ballot paper.
He shall then instruct the members to enter the compartment one
by one and put a cross mark against the name of the candidate of
his choice in the ballot paper supplied, fold it and then insert it into
the respective ballot box kept in front of him; and
(iv) if, a member is unable to write or physically incapacitated
from voting, the Deputy Commissioner shall, at the request of the
member, take him to the screened compartment, ascertain his
choice and accordingly mark the ballot paper, fold it and then
insert it in the concerned ballot box. The Deputy Commissioner
shall ensure secrecy of the ballot paper.
(7) Immediately after the voting is over, the Deputy Commissioner shall open the
ballot boxes one by one, take out the ballot papers therefrom, count them and record the
number thereof in two separate statements office-wise. A ballot paper shall be invalid on
the grounds as under clauses (a), (b), (c), (d) and (e) of sub-rule (7) of Rule 46.
(8) The Deputy Commissioner shall, after completion of counting and recording
of votes received by each candidates for each of the offices, declare the candidate who
has secured highest number of votes against respective offices to be duly elected as the
President and Vice-President of the Zilla Parishad concerned.
(9) In case of equality of votes in either of the said election, declaration of
election shall be given by the Deputy Commissioner in the manner prescribed under Rule
45 of these rules.
(10) Declaration as to the e1ection to the offices of the President and Vice-
President of the Zilla Parishad by the Deputy Commissioner shall be final provided any
dispute arises in the said election.
 (11) In case of filling up of any vacancy in the offices of the President and Vice-
President of the Zilla Parishad and the determination of disputes relating to such election
as under subsection (2) of Section 70 of the Act, shall be disposed off by the Panchayat
Election Tribunal as under Section 127 of the Act.
51. Submission of the List of the President and the Vice President and the
Member of the Zilla Parishad. - Soon after the election is over as under Rule 50, the
Deputy Commissioner shall submit a list to the State Election Commission indicating the
names and respective addresses of the person elected as the President, the Vice-President
and the members of the Zilla Parishad for notification.
52. Dissolving of Mahkuma Parishad.- As soon as the new Zilla Parishad is
constituted in the first meeting of the Zilla Parishad as under sub-rules (1) and (2) of Rule
50, the old Mahkuma Parishad, if any, shall automatically stand dissolved.
53. Vacancy in the Offices of the President, the Vice- President and the
Member of Gaon Panchayat, Anchalik Panchayat or Zilla Parishad.- (1) In the event
of occurring vacancy in the offices of either of the President or the Vice-President or the
members, the Secretary in respect of Gaon Panchayat, the Executive Officer in respect of
Anchalik Panchayat and the Chief Executive Officer in respect of Zilla Parishad shall,
immediately inform the Deputy Commissioner or the Sub-Divisional Officer concerned
as the case may be, with details and the Deputy Commissioner or the Sub-Divisional
Officer concerned as the case may be, shall report the matter to the State Election
Commission with his comment for necessary action.
(2) To fill up the casual vacancy of the office of the President of Gaon Panchayat,
these rules for Panchayat election shall apply.
(3) To fill up casual vacancy of the offices of Vice-President of Gaon Panchayat
or the Anchalik Panchayat or the Zilla Parishad, the manners prescribed under sub-rule
(1) to (8) of Rule 46 in respect of Gaon Panchayat and sub-rule (1) to (9) of Rule 48 in
respect of Anchalik Panchayat and sub-rule (1) to (9) of Rule 50 in respect of Zilla
Parishad shall apply.
54. Other matters not provided in these Rules. - As regard other matters not
provided in the Assam Panchayat (Constitution) Rules, 1995, the matters shall be guided
by the relevant Rules under the Representation of the Peoples Act, 1951.
 55. Cost of the Election. - The expenses incurred in connection with holding the
elections under these Rules shall be net in such manner as may be decided by the State
Government from time to time.
56. Constitution of Standing Committees. - The Gaon Panchayat and the
Anchalik Panchayat and the Zilla Parishad shall constitute their respective Standing
Committees within ten days from the date of their f11"st meeting in the manner
prescribed under Section 22, Section 52 and Section 81 and Section 82 of the Act,
respectively.
57. Removal of Difficulties.-lf any difficulty arises in giving effect to the
provision of these rules, the Government may take such necessary action so long as these
are not inconsistent with the main objective and provision of the Act/these Rules.
58. Repeal.-With the coming into force of these rules, the Assam Panchayati Raj
(Constitution) Rules, 1990 stands repealed.
59. The State Election Commission may formulate Model Code of Conduct for
the guidance of political parties and candidates in consultation with the Political parties.
60. The State Election Commission may prescribed limit of expenditure to be
incurred by the candidates in contesting the election. The candidates shall submit the
statement of expenditure duly certified to the State Election Commission within a period
of 60 (sixty) days from the date of his declaration of results.
61. (1) As per provision of Section 70(A) (1) of the Assam panchayat Act, 1994
the State Government of Assam-hall notify the names of Zilla Parishad reserved for
Scheduled Caste arid Scheduled Tribes on the basis of the number of the offices of the
President! Vice-President of Zilla- Parishad to be reserved for the Scheduled Castes or
Scheduled Tribes, as the case may be, under sub-section (I) of Section 70 and shall bear
the same proportion to the total number of such offices in the Zilla Parishads of the State
as the population of the Scheduled Castes or Scheduled Tribes in the Staebears to the
total population of the State. The State Government shall determine the offices of the
President and, the Vice-President to be so reserved, while calculating the number of
offices to be so reserved if the result bears any fraction which is 5 or more, it shall be
rounded Off to the next higher integer and if it is less than 5 then it shall be ignored. In
selecting the Zilla Parishad for reservation of the office of the President/Vice-President
for the Scheduled Castes and Scheduled Tribes the Zilla Parishad with the highest
number of Scheduled Castes or the Scheduled Tribe$ population as the case may be,
where the election is held shall be reserved first and so in order of such population in the
descending orders:
Provided that such reservation of the offices of President/Vice-President shall be
allotted by rotation among the Zilla Parishad having Scheduled Castes and Scheduled
Tribes population in the descending order of such population as provided herein above.
(2) Out of the total offices of President/Vice-President to be reserved for the
Scheduled Castes or Scheduled Tribes, as the case may be, in the State, not less than,
33% of such offices shall be reserved for women of the Scheduled Castes and Scheduled
Tribes. The Zilla Parishads to be so reserved for women of the Scheduled Caste and
Scheduled Tribes it shall be determined by drawing of Lot by an officer authorized by the
State Government in this behalf and shall be allotted by rotation. . .
(3) The Zilla Parishad reserved for President/Vice-President under sub-section (1)
of Section 70-A of the Assam Panchayat Act, 1994 shall not be less than 33% of the total
number of Zilla Parishads in the State including the seats reserved for women of the
Scheduled Castes/the Scheduled Tribes and such reservation shall be determined by the
officer authorised by the Government as aforesaid, by drawing of Lot and shall be
allotted by rotation.
The notice for reservation under this sub-rule shall be published just after
declaration of result of the Election of the Zilla Parishad. The copies of such notice shall
be published in the Official Gazette / State Election Commission offices and Deputy
Commissioner Offices/ Zilla Parishad offices and in local News Papers for wide
Publicity:
Provided further that office of the Vice-President of Zilla Parishad shall be
reserved in the same manner as prescribed for reservation of the office of the President of
Zilla Parishad as laid down under Rule 8(2) of these Rules:
Provided that office of the Vice-President of Zilla Parishad shall not be reserved
for the person belonging to Scheduled Castes or Scheduled Tribes in which the office of
the President of Zilla Parishad has already been reserved for Scheduled Castes or
Scheduled Tribes community. Such reservation of the offices of Vice-President of Zilla
Parishad shall be done with the highest number of Scheduled Casts or Scheduled Tribes
population as the case may be, in descending order after excluding the Zilla Parishad in
which the office of the President has already being reserved on the basis of highest
number of Scheduled Castes or Scheduled Tribes population.
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 SCHEDULE – I
(Rule 21)
Free Symbols

1. Aeroplane 2. Bicycle
3. Boat 4. Bow & Arrow
5. Bucket 6. Car
7. Cart 8. Cup and Plate
9. Dao 10. Hand Pump
11. Coconut Tree 12. Hurricane Lamp
13. Ink pot and Pen ` 14. Jug
15. Letter Box 16. Lock and Key
17. Plough 18. Pitcher
19. Radio 20. Railway Engine
21. Rising Sun 22. Spade
23. Spectacle 24. Sewing Machine
25. Two leaves 26. Watch

SCHEDULE – I(A)
(Rule 21)
NATIONAL PARTIES
Name of the party Symbol reserved Symbol

1. Bhartiya Janata Party Lotus (Symbol)

2. Communist Party of India Earns of Corn and Sickle (Symbol)
3. Communist Party of India(Marxist) Hammer, Sickle (Symbol)
4. Indian National Congress (I) Hand (Symbol)
5. Janata Dal Chakra( Wheel) (Symbol)
6. Janata Party (JP) Farmer digging with (Symbol)
mamti within a wheel
7. Lok Dal(B) Farmer driving Bullock cart (Symbol)
 SCHEDULE – I (B)
(Rule 21)
SYMBOLS RESERVED FOR STATE PARTIES (ASSAM)

1. Assam Gana Parishad Elephant (Symbol)

2. Plains Tribals Council of Assam Cultivator cutting crop (Symbol)
3. United Minorities front, Assam Ladder (Symbol)

THE
ASSAM PANCHAYAT (FINANCIAL) RULES, 20021
No. PDA.149f95fl57 [Dated the 9th October, 2002]
Preamble. - In exercise of the powers conferred by Section 141 of the Assam Panchayat
Act, 1994 (Assam Act XVIII of 1994), the Governor of Assam is hereby pleased to make
the following rules' namely
CONTENTS
Preamble
1. Short title and commencement.
2. Definitions.
3. Zilla Parishad Fund.
4. Anchalik Panchayat Fund.
5. Gaon Panchayat Fund. .
6. Payment out of Panchayat Fund.
7. Custody of Panchayat Fund.
8. Forms for maintenance of Accounts of Panchayats.
9. Safety of cash.
10. Imprest of cash.
11. Withdrawal.
12. Procedure for submission of claims.
13. Location of Fund.
14. Procedure to deal with Receipt.
15. Receipt Book.
16. Register of Receipt Book and verification of stock Receipt Book.
17. Payment.
18. Correction in Accounts.
19. Register for properties assets.
20. Vouchers and Preparation of bills and Pay order.
21. Legally valid Accounts of all payment.
22. Responsibilities.
23. Authorisation by the Chief Executive Officer of Zilla Parishad and by the
Executive Officer of Anchalik Panchayat to do certain acts by other Officers.
24. Due date for Payment of Salary Wages and Honorarium etc.
25. Procedure of final
26. General Principle of expenditure.
27. Costody of Cheque Book
28. Costody of Bank Pass Book.
29 Register for Government Fund.
30. Receipt of stores.
31. Forms for preparation of bill.
32. Budget for Gaon Panchayat Fund.
33. Budget for Anchalik Panchayat Fund.
34. Budget for Zilla Parishad Fund.
35. District Planning Committee Fund.
WORKS EXPENDITURE
36. Procedure for works with the fund of respective Panchayat.
37. Inspection of Works.
38. Original or repair work.
39. Muster Roll.
40. Measurement Book.
TAX RATES AND FEES
41. Imposition of taxes fees, cess etc. by Gaon Panchayat.
42. Imposition of fees within cess etc., by Anchalik Panchayat.
43. Imposition of tools through fees and cess etc. by Zilla Parishad.
44. Fee for mooring on boat etc. by the Anchalik Panchayat and Zilla Parishad.
45. Assessment and collection rules by of taxes etc., Register of or the Zilla
Assessment collection.
46. License fee.
RULES AND PROCEDURES FOR SALE AND SETTLEMENT
OF MARKETS, FERRIES, FISHERIES AND PONDS
47. Preparation of lists of persons liable to pay cess.
48. Forms
49. Annexure
1. Short title and Commencement. -- (1) These Rules may be called the Assam
Panchayat (Financial) Rules 2002.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. Definitions. -- (1) In these rules unless there is anything repugnant in the
subject or context-
(a) "Act" means the Assam Panchayat Act, 1994;
(b) "Government" means the State Government of Assam;
(c) "Panchayat" means the GaonPannchayat, the Anchalik Panchayat and the
Zilla Parishad;
(d) "Director" means the director of Panchayat and Rural Development,
Assam; (e) "Secretary" means the Secretary of the Gaon Panchayat;
{f} "Ex-Officio Secretary" or the "Executive Officer" means the Ex-Officio
Secretary or the Executive Officer of the Anchalik Panchayt;
(g) "Chief Executive Officer" means the Chief Executive Officer of the Zilla
Parishad;
(h) "The Treasury" or "Sub Treasury" means a Government Treasury and
includes a Bank or Branch Bank used as Government Treasury;
 (i) "Treasury Officer" means the Officer-in-charge of a Treasury or a Sub-
Treasury and includes the Officer in-charge of a Bank ora Branch of a
Bank used as Government Treasury;
(j) "Rules" means the rules framed under the Act;
(k) "Cash" includes legal tender coin, currency and 'Bank Notes, Cheques
payable on demand, Government Drafts and Bank-Drafts, small supply of
revenue stamps may, when necessary for use as receipt stamps, be kept as
part of the cash balance Government securities, deposits receipts of Banks,
debentures and bonds as security deposit are not to be treated as cash.
(2) Words and expression used herein and not defined, but defined in the Act shall
have the same meaning respectively assigned to them in the Act.
3. Zilla Parishad Fund. - A Zilla Parishad fund as under Section 91 of the Act
shall be administered by the Chief Executive Officer in the manner as prescribed under
sub-section (1)(e) of Section 103 of the Act and held in the manner as prescribed under
sub-section (1) of Section 92 of the Act. The Chief Executive Officer shall be responsible
for proper and just maintenance of the Accounts of the Zilla Parishad.
4. Anchalik Panchayat Fund. - An Anchalik Panchayat fund as under sub-
section (1) of Section 56 of the Act shall be administered by the Executive Officer of the
Anchalik Panchayat in the manner as laid down in sub-section (5) of Section 56 and
under sub-section (1)(a),(b),(c),(d),(e) and (f) of Section 63 of the Act and held the
Anchalik Panchayat fund in the nearest Branch of the State Bank of India or any
Nationalized Bank or Co-operative Apex Bank (or Regional Rural Bank). The Executive
Officer of the Anchalik Panchayat shall be responsible for proper and just maintenance of
the Accounts of the Anchalik Panchayat fund. .
5. Gaon Panchayat Fund. -- The Gaon Panchahyat as under sub-section (1) of
Section 24 of the Act shall be administered by the Secretary of the Gaon Panchayat as
provided under Section 24 of the Act and there shall be placed to the credit thereof at the
nearest Branch of the State Bank of India or any other Nationalized Bank or Co-operative
Apex Bank or Regional Rural Bank. The Secretary of the Gaon Panchayat shall be
responsible for proper and just maintenance of Accounts of the Gaon Panchayat.
 6. Payment out of Panchayat Fund. -- The Chief Executive Officer of the Zilla
Parishad or the Executive Officer of the Anchalik Panchayat or Secretary of the Gaon
Panchayat as the case may be, shall not make any expenditure out of the respective
Panchahyat Fund without prior sanction/ approval of the concerned President.
7. Custody of Panchayat Fund. -- The Custodian of the Zilla Parishad fund or of
the Anchalik Panchayat fund or of the Gaon Panchahyat fund shall be in the respective
name of the concerned Panchayat.
8. Forms for maintenance of Accounts of Panchayats. - As provided under sub-
section (1) of Section 28 and Section 60 and Section 97 of the Act, the Gaon Panchayat,
the Anchalik Panchayat and the Zilla Parishad respectively shall maintain respective
Accounts, in the FORMS prescribed and annexed herewith in the Schedule, in the
following manner----
(1) The accountants under different detailed heads shall be maintained separately
for different Minor Head in a ledger (Abstact Ledger) in Form NO.1 and 1A of the
Schedule
(2) Specially the Accountants of different Zilla Parishad, Anchalik Panchayat and
Gaon Panchayat under a particular detailed minor head, shall be recorded in different
pages in the ledger,
(3) In addition to general Ledger, a Control Ledger shall be maintained in Form
NO.2 of the Schedule to record total transaction under all detailed minor head with a
budget group in a month as recorded in the general ledger.
4 (a) As monthly transaction whether in cash or by Cheque or by Draft or by
postal order shall be entered in the Cash Book in Form No.3' of the Schedule as soon as
they occur and attested by the Chief Executive Officer in respect of Zilla Parishad, by the
Executive Officer in respect of Anchalik Panchayat and by the Secretary in respect of
Gaon Panchayat, with date in token of his check, before attesting. The Officer shall
immediately compare the respective and concerning Bank Receipt and the Pay in slip and
corresponding Bank Pass Book and vouchers etc.,
(b) The cash book shall be closed and balanced each day and checked by the
Officer as provided in sub-rule (4)(a). He shall verify each entry in the Cash Book and
shall put his dated initials in the "Remarks" column against the closing balance token of
his having verified all the entries of the day inclusive of the closing balance;
(c) At the end of each month, the Officer mentioned in sub-rule (4)(a) shall verify
the closing balance in the Cash Book and record a dated certification to that effect that
the cash physically verified and found corrects as per closing balance; .
(d) Analysis of the balance at the close of each month shall be worked out
separately for Government and Panchayat fund. At the .time transfer of charge of the
office, the procedure of closing of the Cash Book at the end of the month indicated
above, shall be followed;
(e) In addition, there shall be separate Memorandum recorded in the last page of
each month showing reconciliation of the Bank Account as shown below which also shall
be signed with date by the Chief Executive Officer in respect of Zilla Parishad, by the
Executive Officer in respect of Anchalik Panchayat and by the Secretary in respect of
Gaon Panchayat Accounts in token of his verification of the bank balance in the Cash
Book and that of Pass Book-
(a) Bank balance as per Cash Book at the end of the month.
(b) (i) Cheque issues but not encashed:
No………… dated…………... Rs………………
No………… dated…………... Rs………………
(ii) Interest credited into pass book not recorded in the
Cash Book ………… Rs. ........................
Total= Rs…………
(c) Deduct (i) amount credited in the Cash Book but not credited in the
passbook…………. Rs…………….
(ii) Bank charges debited in the pass book, but not recorded in the
Cash Book Rs.……….
Total balance as per pass book Rs……………
[(a) Plus (b) Minus (c)]
(f) The cash book shall be bound in convenient volumes, and the pages shall be
machine numbered. Cash Book shall have machine numbered serially, before bringing a
cash book into use, the respective Officer as mentioned in sub-rule (4)(a) shall count the
number of the pages and record a certificate of count of the reverse of the fly leaf of the
cash book.
9. Safety of cash. -- (1) Money in land shall be kept in strong treasures chest and
secured by double locks of different patterns. One of each key shall be kept by the
respective Officer in respect of Zilla Parishad and Anchalik Panchayat and the other by
the respective Cashier. In respect of the Gaon Panchayat one of such keys shall be kept
by the Secretary of Gaon Panchayat and other by the President. In all the cases, the cash
shall not be opened and locked without both the custodians being present.
(2) The concerned Officer as mentioned in sub-rule (4)(a) of rule 8 shall count the
cash in hand on the last working day of each month before recording the certificate as
under rule 8(4)(e).
10. Imprest Cash.-- A Zilla Parishad and an Anchalik Panchayat and a Gaon
Panchayat shall retains as imprest cash up to a maximum of Rs.5,000.00 (Rupees five
thousand) and Rs. 1,000.00 (Rupees one thousand) and Rs. 250.00 (Rupees two hundred
fifty) respectively subject to sanction of the concerned Panchayat.
11. Withdrawal. -- (1) No money shall be withdrawal from the respective fund
unless it is required for immediate utilisation and disbursement.
(2) If for any reason, the amount drawn can not be utilised and disbursed
immediately, the amount as such shall be refunded to the fund and may be drawn again
when required.
12. Procedure or Submission or claims. -- (1) All claims for payment for works
done, services rendered or articles supplied shall be submitted to the concerned Officer as
mentioned in sub-rule (4)(a) of rule 8 by the claimants.
(2) The respective department of the Statr Government as well as the Central
Government and other authorities which are required to transfer Schemes as per Section
19, 49 and 90 of the Act, shall Chann elise all schematic fund to the respective
Panchayats by A/C payee Bank Draft/Banker's Cheque:
Provided that salaries etc., of the staff mentioned under subsection (3) of Section
102 of the Act, shall be channelised to the respective Zilla Parishad by A/C payee Bank
Draft/Banker's Cheque and in time.
 13. Location or Fund. -- All dues to the Zilla Parishad and the Anchalik
Panchayat and the Gaon Panchayat shall be credited to the respective fund through the
Cashier in respect Zilla Parishad and Anchalik Panchayat and through the Secretary in
respect of Gaon Panchayat or any other official/ Officer in employment of the Panchayat,
authorised in this behalf by the respective Panchayat. Such dues shall be duly accounted
for the Cashier in respect Zilla Parishad and the Anchalik Panchayat and by the Secretary
in respect of Gaon Panchayat.
Explanation. - In Anchalik Panchayat, the Accountant means the Block
Accountant -Cum-Store-Keeper No. Accountant either of the Zilla Parishad or of the
Anchalik Panchayat shall be handle cash.
14. Procedure of deal with Receipt. -- (1) All receipts due to the Zilla Parishad
and the Anchalik Panchayat and the Gaon Panchayat shall be collected by an Officer or
an employee in the employment of the Panchayat concerned, authorised in this behalf by
the concerned Panchayat Secretary in case of Gaon Panchayat Executive Officer in case
of Anchalik Panchayat and Chief Executive Officer in case of Zilla Parishad. In case of
Gaon Panchayat, the Secretary of the Gaon Panchayat shall function as Cashier.
(2) All such receipts shall be handed over to the Cashier or any other Officer
authorised for the purpose, through the Accountant in respect Zilla Parishad and the
Anchalik Panchayat and the Secretary in respect of Gaon Panchayat who shall account
for such receipts.
(3) The Cashier or any other Officer authorised in this behalf shall enter all such
receipts in the Cash Book on the very date of receipts and each entry in the Cash Book
shall be authenticated by the drawing and Disbursing Officer concerned with his dated
initial.
(4) When contribution or allotment from the Government or from any other
authority is received, the Accountant in respect of Zilla Parishad and the Anchalik
Panchayat and the Secretary in respect of Gaon Panchayat shall immediately account for
the same in the relevant ledger and hand over such receipts to the Cashier or any other
Officer authorised in this behalf who shall enter such receipt in the Cash Book on the date
receipt. In respect of receipt by Cheques other than Government Department, the
procedure outlined in AFR 57 shall be followed.
 (5) The receipt as under sub-rule (4) above, the Cashier or any other Officer
authorised in this behalf shall issue a pacca receipt in favour of the payee duly signed by
the Cashier or the Officer authorised in this behalf. Checked and signed by the
Accountant and countersigned by the Chief Accounts Officer as mentioned in sub-section
(2) of Section 102 of the Act in respect Zilla Parishad and by the Executive Officer in
respect of Anchalik Panchayat and by the President in respect of Gaon Panchayat.
(6) Separate sets of Books of Accountants shall be maintained for Government
receipts and Panchayat's own receipts as well.
(7) Subject to furnishing of security amounting to not less than Rs. 3,000.00
(Rupees three thousand) The Cashier shall be entitled to a monthly allowance as detailed
below for average monthly cash disbursement up to Rs. 4,000/- Rs. 10/- Rs. 4,001/- to
Rs. 20,000/ - Rs. 20/- Rs. 20,001/- Rs.50,000/- Rs. 30/- Rs. 50,001/- to Rs. 1,00,000/- Rs.
40/- above Rs. 1,00,000.00 Rs. 5O/-
In calculating the amounts, all payment made by cheques and drafts, pay and
allowances of gazetted Offinging a Receipt Boocer deputed to the Panchayat shall be
excluded. The allowance if allowed, shall be made available out of the own resources of
Panchayat concerned.
15. Receipt Book. -- The receipt Form No.4 of the Schedule to be bounded
containing 50 (fifty) pages each, each page in original, duplicate and triplicate shall be
consecutively machine numbered. Before bringing a Receipt Book into use, the Officer in
respective Panchayat as under rule 8 (4) (a) shall count the number of pages and record a
certificate on such count on the reverse of the fly leaf of the Receipt Book.
16. Register of Receipt. Book and Verification of Stock Receipt Book. -- (1) A
Register for Receipt Book shall be maintained in Form No.5 of the Schedule. The Receipt
of Books shall be kept under the personal custody of the Chief Executive Officer in
respect of Zilla Parishad, the Executive Officer in respect of Anchalik Panchayat and the
Secretary in respect of Gaon Panchayat or under the custody of any other Officer that
may authorised in this behalf, under lock and key. Normally, one Receive book shall only
be issued for use at a time. Used Receipt Book shall be returned to respective Officer or
to the Officer authorised in this behalf, within a week from the date of use of the last
receipt.
 (2) The stock of used and unused Receipt Books shall have be verified at the end
of each financial year commencing from first day of April every and ending on thirty first
day of March next year by the office concerned and a certificate indicating the result of
verification shall be record in the Register of Receipt Books.
17. Payment. - All payments shall be fully supported by duly stamped payee's
receipt. Save or otherwise provided, all receipts for money shall be acknowledged by a
receipt in FORM No.4 of the Schedule to these rules.
18. Correction in Accounts. -- No eraser or overwriting shall be made in any
Account Book. Correction shall be made, if required, in red ink by drawing a line through
the mistaken entries and by writing the correct figures in a nearby space. All such
corrections shall be properly attested by the Officer concerned with dated initial. No page
should be torn or removed from any Account Book, pages may however be cancelled by
drawing a line through such page(s) and writing "Cancelled". Such cancellation shall be
attested by the Officer concerned with dated initials.
19. Register for properties assets. -- All properties vested in the Zilla Parishad
and the Anchalik Panchayat and the Gaon Panchayat shall be entered in the Register for
properties and assets in FORM no. 6 of the Schedule to these rules. In addition to all
items of furniture and other equipment, this Register should contain a list of building and
land and the like which are vested in the concerned Panchayat. Whenever any Property is
acquired or disposed of it should be entered in the Register of properties and assets, with
necessary details. Entries shall be attested by the Officer concerned.
20. Vouchers and preparation of Bills and Pay Order.-- (1) The Cashier or the
Officer authorised in this behalf, shall obtain for every payment he makes, voucher
setting forth full and clear particulars on the claims and all information necessary for its
proper clarification and identification of payment, signed by the person by whom or in
whose behalf the claim is put forwarded. This acknowledgement shall be taken at the
time of payment. A note of the deal and the mode of payment in the corresponding ledger
before the same are passed on to the Cashier by the Officer authorised in this behalf.
Note: 1: All vouchers shall be processed through and correctness thereof checked
by the Accountant in respect of payment made by the Zilla Parishad and the Anchalik
Panchayat and by the Secretary in respect of Gaon Panchayat who shall obtain "pay
order" thereon after obtaining prior approval of the concerned President of Zilla Parishad
or the Anchalik Panchayat or the Gaon Panchayat as the case may be and record the
details of the payment in the corresponding ledger before the same is passed on to the
Cashier by the Officer authorised in this behalf.
Note: 2: Voucher includes a Bill paid.
Note: 3: A Bill is a statement of claim against the Zilla Parishad or the Anchalik
Panchayat or the Gaon Panchayat, as the case may be containing specification of the
nature of works/supply and the amount of the claim. All bills shall be submitted in the
Proforma prescribed below:
BILL
To………………………………………………….
ORDER NO……………………………………… DATE…………………………….
BILL NO…………………………………………. DATE…………………………….
Specification of Works done Rate per unit Amount
or supplied made
Total Rs.
(-) Deduct Tax/
Recoveries made …………………………………………………………………..
Net claims Rs………………………………………………………………………
(Rupees… ................................................................................................................ )

CONTRACTOR/SUPPLIER

Note: 4: Erasing or overwriting in the vouchers or bills are forbidden. If any

correction is necessary, are incorrect entry should be cancelled neatly in red ink and the
correct entry inserted. All corrections and alterations in the total voucher of pay order
should be attested by the dated initials of the Chief Executive Officer in respect of Zilla
Parishad accounts, the Executive Officer in respect of Anchalik Panchayat accounts and
the Secretary in respect of Gaon Panchayat, Accounts.
(2) (a) Every voucher shall beer a pay order signed and dated by the Chief
Executive officer in respect of Zilla Parishad, by the Executive Officer in respect of
Anchalik Panchayat and by the Secretary in respect of Gaon Panchayat. The order pay
shall be recorded in red ink both in figure and words. In recording the pay order, care
should be taken to write the figure and the words in such a manner, so that there remains
no scope for interpolation;
 (b) All paid vouchers and sub-vouchers shall be stamped "paid and cancelled" so
that these can not be used for second time. Stamps if any, affixed to the sub vouchers
should be cancelled to prevent using twice;
(c) All vouchers and the copies of such vouchers should be stamped original/
duplicate/ triplicate or cancelled, so that these can not be used subsequently for
presenting fraudulent claims or for other fraudulent purposes.

Note: Pay order of the Officer as under sub-rule (2) (a) shall be recorded on the
original copy of the voucher under his dated initial, while in other copies, if any, extract
of the pay order in the original copy should be recorded.
(3) Filling of voucher. -- Office copy of voucher and Acquaintance shall be filed
and retained carefully in the office in a guard-file for vouchers.

21. Legally valid Accountanys of all payment.-- (1) The Officers as mentioned in
Rule 20(2)(a) shall be responsible for valid Accounts for the amounts drawn by Cheque
on Account of Bill passed by him.
(2) The Cashier or the Officers mentioned Rule 20(1) shall be responsible to
obtain and preserve a legally valid Acquittance for the amount drawn in sub-rule (1).

22. Responsibilities. -- (1) The responsibility of an over charge shall rest

primarily with the drawer of the Cheque and it is only in the event of culpable negligence
on the part of the drawer that the question of recovery from him may be considered.
(2) The responsibility of effective check and proper maintenance of Accounts of
the Zilla Parishad, the Anchalik Panchayat and the Gaon Panchayat fund respectively
both in respect of revenue and expenditure shall rest on the Officers mentioned in Rule
20 (2) (a). In case of Zilla Parishad and Anchalik Panchayat, the Accountant shall also be
equally responsible.

23. Authorisation by the Chief Executive Officer of Zilla Parishad and by the
Executive Officer of Anchalik Panchayat to do certain acts by other officers. -- (1)
The Chief Executive Officer of Zilla Parishad and the Executive Officer of Anchalik
Panchayat may entrust all or any executive function as enumerated in these rules to any
Gazetted Officer of the State Government working under him during his absence from
the Zilla Parishad or the Anchalik Panchayat as the case may be in respective Head
Quarter on duty.
But in such occasion, the Chief Executive Officer of the Zilla Parishad or the
Executive Officer of the Anchalik Panchayat, as the case may be, shall continue to
remain responsible for all the duties and functions entrusted by him. But in the matter of
Earned Leave, the standing Government procedures followed in such occasion shall be
applicable.
(2) In respect of the Secretary of the Gaon Panchayat in this absence from head
quarter either on duty or on Earned Leave, the responsibilities and Executive functions
shall be entrusted to one Officer by the Executive Officer of the concerned Anchalik
Panchayat.
 24. Due date for payment of Salary Wages and Honorarium etc.-- (1) Bills for
monthly pay and wages of the employees and allowances and honoraria of the President,
Vice-President and of the members of the Zilla Parishad and the Anchalik Panchayat and
the Gaon Panchayat who are entitled to such allowances and honoraria, shall not be
drawn before the first day of the following month.
(2) If the first two days of the following month are holidays; such payment may
be made on the last calender day of the month for which, such pay, wages, allowances
and honoraria are due.

25. Procedure of final. -- (1) The last payment of pay and allowances and any
amount due otherwise shall not be made in respect of a Zilla Parishad or Anchalik
Panchayat or Gaon Panchayat employees or President, Vice-President or member, as the
case may be, finally quitting the service by retirement, resignation, dismissal, removal,
death or otherwise, until the Officer mentioned in Rule 20 (2) (a) has satisfied himself by
reference to the relevant records that there is no demand outstanding against him/her or
he / she is not involved in any financial litigation or loss concerning the Zilla Parishad or
the Anchalik Panchayat or the Gaon Panchayat, as the case may be.
(2) In the event of payment, the Officer mentioned in the Rule 20 (2) (a) shall
record a certificate in the payment order sheet stating, that the incumbent/ member has no
demand outstanding as referred , to in sub-rule (1).
(3) In case there is any demand, outstanding for recovery from the
incumbent/member, the same shall be recovered from his/her due and the balance paid to
him/her. Relevant Government rules and order for recoveries from Government servants
shall be followed.

26. General Principle of Expenditure. -- In respect of expenditure from the Zilla

Parishad fund or the Anchalik Panchayat fund or the Gaon Panchayat fund, the Chief
Executive Officer of the Zilla Parishad or the Executive Officer of the Anchalik
Panchayat or the Secretary of the Gaon Panchayat, as the case may be, shall exercise the
same vigilance as a man of ordinary prudence may be expected to exercise in spending of
his own money. It will be his own responsibility to see that each item or expenditure is of
immediate necessity and the rate charged are fair and reasonable and that the expenditure
is covered by the budget in the respective budget of the Zilla Parishad, the Anchalik
Panchayat and the Gaon Panchayat.

27. Custody of Cheque Book. -- The officers as under sub rule (2) (a) of Rule 20
shall keep the cheque books in his personal custody under lock and key. On receipt of a
cheque book, he shall count the numbers of cheques that such a cheque book contains and
shall record a certificate on the reverse of the fly leaf of the cheque book stating the
number of cheques the book contains, such certificate shall be duly signed with date by
the concerned officer. A register of cheque book shall be maintained as per proforma
attached.
 PROFORMA
(RULE-27)
Forms for maintenance of stock.
Accounts of CHEQUE Books.
Receipt

Date of Cheque No. of Cheques Total No. of Remarks if Signa-

Receipt Book No. From............... Cheque there be ture of
To .................. book any the Head
of each Book received discrepancy Officer.
1 2 3 4 5 6

ISSUE
Date To whom No. of cheques Book Signature of the Signature of
issued with the serial recipient the head of
No. of cheques. Officer
7 8 9 10 11

Return of used up Cheques Book

Date of Detail of returned Signature of the Remarks
Return Cheque Book recipient
12 13 14 15

28. Custody of Bank Pass Book. -- (1) The Bank Pass Book shall kept the under
the personal custody of the Officer as under sub-rule 2(a) of Rule 20 in respect of
different Panchayats. The officer, from time to time, shall verify the entries in the Pass
Book and shall bring to the notice of the concerned Bank or Banks formally of any
discrepancy that might occur for immediate reconciliation.
(2) No entry or mark shall, under any circumstances, be made in the Bank Pass
Book by anyone connected with the Office of the! Zilla Parishad, the Anchalik Panchayat
and the Gaon Panchayat.

29. Register for Government Fund. -- A register shall be maintained in FORM

No.7 of the Schedule for record of conditional grants and specific purposes and
expenditure thereof.

30. Receipts of stores.-- (1) All materials received should be examined, counted,
measured or weighted as the case may be, when delivery is taken and these should be
kept in-charge of the Accountant in respect of Zilla Parishad and the Anchalik Panchayat
and in charge of the Secretary in respect or Gaon Panchayat who shall account for the
materials in the stock Book and be required to give a certificate on the body of the bill to
the effect that the actually received the materials in good condition and recorded, these in
the corresponding stock, book in the following manner
“Received the articles as specified in the Challan/Bill No…………………
dated… ........................................... in good condition and recorded these at
 page No………….. of stock No… ......................... ”

Such certificate shall be recorded under the dated initials of the Accountant or the
Secretary of the Gaon Panchayat, as the case may be, which shall be countersigned by the
Chief Executive Officer in respect of Zilla Parishad and by the President in respect of
Gaon Panchayat with reference to the entries in the stock book. For proper counting,
weighting and measuring as per specification, the help of technical person, where
necessary, shall be taken invariably and a certificate obtained from the technical person
concerned to that effect.
(2) The stock book shall be in FORM No.8 of the Schedule.

Note:-The Accountant in respect of Anchalik Panchayat means Accountant-cum-

store-keeper of the Block (C.D).
(3) The Chief Executive Officer in respect of Zilla Parishad, the Executive
Officer, in respect of Anchalik Panchayat and the Secretary in respect of Gaon Panchayat
shall verify and sign with date the entries in the Stock Book quarterly and also record and
appropriate certificate under his/her dated initials in token of his/her having verified all
the updated entries in the Stock Book.
31. Forma for Preparation of Bill. -- For preparation of Bills Forms are as
prescribed for use in Government Officers may be used.
32. Budget for Gaon Panchayat. - (1) Before the end of February each, year, the
State Government or the Central' Government or the Zilla Parishad or the Anchalik
Panchayat, as the case may be, as under sub-section (l) (a), (b), (c) of Section 24 of the
Act shall intimate each Gaon Panchayat, the amount of contribution, grant and loan, if
granted any, expenditure including other receipts mentioned in Section 24(1), (d), (e), {f),
(g) and (h) of the Act for the ensuing Panchayat financial year beginning from first of
July and ending on 30th June each year or any other date as may be specified by the State
Government subsequently in FORM No.9 of the schedule which will constitute the
budget of the Gaon Panchayat fund as under Section 27(1) of the Act. .
(2) The budget so prepared shall be submitted to the concerned Anchalik
Panchayat after approval by the Gaon Panchayat for its approval as under Section 27 (2)
of the Act.
(3) The Zilla Parishad shall either approve the budget or return for modification
and on such modification being done, the Gaon Panchayat shall have to re-submit the
budget to the Anchalik Panchayat and the Anchalik Panchayat concerned shall accord its
approval to the Gaon Panchayat budget. If the Anchalik Panchayat fails to convey its
approval within 30 days from the date of submission or re-submission as the case may be
the budget shall be deemed to have been approved by the Anchalik Panchayat.
(4) Minor heads may be added to the budget as prescribed in FORM No.9 of the
Schedule as and when necessity arises.
33. Budget for Anchalik Panchayat Fund.-- The State Government or the
Central Government or the Zilla Parishad as the case may be, as under Section 56
(l){a),(b),(c) of the Act, shall intimate each Anchalik Panchayat, the amount of
contribution and grants and loan if granted any, to prepare its estimates of revenue and
expenditure including other receipts, as mentioned in Section 56(1),(d),(e),(f} and(g) of
the Act for the ensuing Panchayat financial year beginning from first of July and ending
on 30th June each year or any other date as may be prescribed by the State Government
subsequently in FORM No. 10 of the Schedule to these Rules which will constitute the
budget of the Anchalik Panchayat fund as under Section 59(1) of the Act.
(2) The budget so prepared shall be submitted to the concerned Zilla Parishad
after obtaining approval of the Anchalik Panchayat for its approval as required under
Section 59 (2) of the Act.
(3) The Zilla Parishad shall either approve the budget or return for modification
and on such modification being done the Anchalik Panchayat shall re-submit the budget
and the Zilla Parishad shall approve the budget. If the Zilla Parishad fails to convey its
approval within the time specified, the budget shall be deemed to have been approved by
the Zilla Parishad.
(4) Minor heads may be added to the budget as and when necessary in FORM No.
10 of the Schedule.
34. Budget for Zilla Parishad Fund.-- (1) The State Government or the Central
Government as the case may be, as under Section 91 (1 ) (ii) of the Act, shall intimate
each Zilla Parishad, the amount of contribution and grants and loans if granted any and
the amount transferred to Zilla Parishad fund by appropriation out of the consolidated
fund of the state to prepare its estimate of revenue and expenditure including other
receipts as mentioned under clauses, (iii), (iv), (v), (vi) and (vii of Section 91 of the Act
for the ensuing Panchayat financial year beginning from first of July and ending on 30th
June each year or any other date as may be prescribed by the State Government
subsequently in FORM No. 11 of the Schedule which will constitute the budget of the
Zilla Parishad fund as, under sub-section (1) of Section 96 of the Act.
(2) The Zilla Parishad budget so prepared and after approval of the same by it
shall be submitted to the State Government in the Department of Panchayat and Rural
Development through the Director of Panchayat & Rural Development, Assam for its
approval as required under sub-section (2) of Section 96 of the Act.
(3) The Director of Panchayat & Rural Development shall forward the budget to
Government latest by the fifteenth of August with his comments if there be any. The
State Government may either approve the budget or return for modification and on such
modification being done, the Zilla Parishad shall re-submit the budget -direct to the State
Government and the Government shall approve the budget within 30 days from the date
of submission or re-submission as the case may be. If the State Government fails to
convey its approval within the time specified the budget shall be deemed to have been
approved by the State Government.
(4) Minor heads to be added to the budget as and when necessary in FORM No.
11 of the Schedule.
(5) Supplementary estimates as under sub-section (4) of Section 96 of the Act, if
necessary to provide in the budget, the Zilla Parishad shall submit such estimates to the
State Government for its approval latest by the 30th of December.
35. District. Planning Committee Fund. -- (1) Every Department of the
Government which are to transfer development schemes referred under Section 19,
Section 49 and Section 90 of the Act to the Panchayat bodies for implementation, shall
contribute to the District Planning Committee mentioned in Section 3.
(2) The Chief Executive Officer of the Zilla Parishad being the Ex-Officio
Secretary of the District Planning Committee as under sub-section (4) of Section 3 of the
Act, shall be the custodian of District Planning Committee funds and shall incur
expenditure with prior approval of the Ex-Officio Chairman of the District Planning
Committee as under sub-Section 5 of Section 3 of the Act, after observing all procedures
as are prescribed for similar Government works. The forms to be used for maintenance of
accounts of the District Planning Committee fund and the procedure for receipt and
expenditure and stock accounts shall be the same as are prescribed in these rules.
(3) The Grade-III and Grade-IV staff as "deputed staff' in position now under the
Mahkuma Parishad shall function as the staff of District Planning Committee which
comprises on U.D.A., two Lower Division Assistant and three Grade-IV, under the
overall control of the Ex-Officio Secretary of the District Planning Committee although
their transfer and posting, granting of Earned Leave etc. and payment of salary etc., the
Director of Panchayat & Rural Development, Assam shall remain responsible:
Provide that preferably, the senior Lower Division Assistant shall function as the
Cashier of the District Planning Committee as decided by the Ex-Officio Secretary of the
District Planning Committee.
(4) Budget of the District Planning Committee. - (a) The District Planning
Committee shall prepare its own estimates of revenue and expenditure as under sub-rule
(1) of Rule 35 for the ensuing Panchayat financial year in FORM No. 11 of the Schedule
which will constitute the Budget of the District Planning Committee.
(b) The budget so prepared shall be submitted to the State Government in the
Department of Panchayat & Rural Development through the Director, Panchayat & Rural
Development, Assam within twentieth of July each year for approval. Before the budget
is submitted to the State Government, it should receive the approval of the Ex Officio
Chairman of the District Planning Committee.
(c) The State Government may either approve the budget or return the budget for
modification and on such modification being done, the District Planning Committee shall
re-submit the budget to the State Government within fifteenth of August and the State
Government shall approve the budget within fifteenth of September. If the State
Government fails to approve the budget within the specified period of time, the budget
shall be deemed to have been approved.

Works Expenditure
36. Procedure for Works with the Fund of Respective Panchayat.-- (1) The
Zilla Parishad or the Anchalik Panchayat or the Gaon Panchayat, as the case may be, may
itself accord the approval to carry out any work, the estimated cost of which does not
exceed Rs. 50,000.00 out of its own fund in respect of Zilla parishad and Rs. 20,000.00 in
respect of Anchalik Panchayat and Rs. 10,000.00 in respect of Gaon Panchayat. For
construction works, Zilla Parishad, Anchalik Panchayat or Gaon panchayat are required
to obtain technical approval from the technical wing of the District Rural Development
Agency. But all the Panchayats i.e. Zilla Parishad, Anchalik Panchayat and Gaon
Panchayat shall prepare a detailed plan and estimate including site plan in the form used
by the Public Work Department of the Government.
(2) The plan and estimate as prepared in respect of every work, the estimated cost
of which is above Rs. 50,000.00, Rs. 20,000.00, Rs. 10,000.0 in respectively of Zilla
Parishad, Anchalik Panchayat, Gaon Panchayat as the case may be should obtain
technical approval from the concerned department i.e., Public Work Department in Case
of construction of buildings, roads and culverts etc., from Irrigation Department in the
matter o£ Irrigation works and Public Health Engineering in case of construction of
Drinking Water Supply works by the Chief Executive Officer in respect of Zilla Parishad.
Executive Officer in respect of Ancha1ik Panchayat and the Secretary in respect of Gaon
Panchayat.
For administrative approval for the works of which the estimated cost are more
than Rs. 50,000.00, Rs. 20,000.00 and Rs.10,000.00 in respect of Zilla Parishad,
Anchalik Panchayat and Gaon Panchayat as the case may be, the concerned Zilla
Parishad or the Panchayat need to obtain the same from Panchayat & Rural Development
Department, Government of Assam. :
Provided further that for the work the estimated cost of which is less than Rs.
10,000.00 no technical approval is required, provided the estimate is prepared by a
technical person.
(3) The local competent authority of the Public Works Department, Irrigation
Department or the Public Health Engineering Department as the case may be shall
examine the plans and estimates and if satisfied in regard to the property, correctness and
feasibility thereof as well as the project, then only accord technical approval to the
projects:
Provided that if it appears to the authority concerned that the plan and estimates
are sent without proper information or in an incomplete or incorrect form, the concerned
authority may return the plans and estimates to the Gaon Panchayat or the Anchalik
Panchayat or the Zilla Parishad, as the case may be for re-submission:
Provided further that Gaon Panchayat or the Anchalik Panchayat, or the Zilla
Parishad as the case may be shall re-submit the plans and estimates after doing the
needful within seven days from the date of receipt back of the same from the concerned
authority and the concerned authority shall accord necessary technical approval within
fifteen days from the date of resubmission of the plans and estimates:
Provided also that the concerned authority while according technical approval
shall be responsible for the Engineering character of the project.
(4) On receipt of the technical approval in respect of any project the, estimated
cost of which is above Rs. 10,000.00 and the plan and estimates in respect of the project
the estimated cost of which is below Rs. 10,000.00 the Secretary in respect of Gaon
Panchayat and the Executive Officer in respect of the Anchalik Panchayat and the Chief
Executive Officer in respect of the Zilla Parishad shall submit the same at a meeting of
the respective Panchayat for the approval, which shall be recorded in the proceeding Bill .
Provided that before the projects are placed in a meeting of the Gaon Panchayat or
the Anchalik Panchayat or the Zilla Parishad as the case may be the project should have
the recommendation of the concerned Standing Committee or Committees as under
Section 22 in respect of the Gaon Panchayat and Section 52 in respect of Anchalik
Panchayat and Section 81 in respect of Zilla Parishad of the Act.
(5) The Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad, as the
case may be, shall not accord approval to any plan and estimate against which there is no
corresponding budget provision and required fund available; in respective Panchayat
fund.
(6) The President in respect of Gaon Panchayat, and the Executive Officer in
respect of Anchalik Panchayat and the Chief Executive Officer in respect of Zilla
Parishad shall check and verify the plans and estimates and the drawings and countersign
all these documents before issuing of the Administrative approval as a mark denoting the
approval of the project by the concerned Panchayat.
37. Inspection of Work.-- (i) The Technical Officer that may be posted by the
Government as under Section 112 of the Act, shall inspect the works which are being
carried out by the Gaon Panchayat or the Anchalik Panchayat or by the Zilla Parishad. He
shall have the power to inspect the books of accounts of works. He shall submit a report
of such inspection to the Zilla Parishad and the Zilla Parishad who shall have the power
to take appropriate action on such report and report to Government when found
necessary:
Provided that the Gaon Panchayat or the Anchalik Panchayat shall intimate the
Zilla Parishad the details of approved projects and the date of starting execution.

Power of Inspection and Supervision

(ii) An Officer specially authorised by the Government may inspect the offices or
premises of or work taken up by the Zilla Parishad/Anchalik Panchayat/Gaon Panchayat
and for the purpose examine or cause to be examined any books of accounts/documents
etc. and call for any records statement from the Zilla Parishad, the Anchalik Panchayat or
the Gaon Panchayat concerned who shall furnish the same.

Audit of Accounts

(iii) The accounts of Zilla Parishad, the Anchalik Panchayat and the Gaon
Panchayat as the case may be, shall be audited by authority as may be prescribed by the
State Government in this behalf.

Fraud/Embezzlement

(iv) In case of any fraud/ embezzlement noticed in the office of the Zilla Parishad
/Anchalik Panchayat/Gaon Panchayat that may be brought immediately to the notice of
the higher authority.

38. Original or Repair Work. -- (1) Original or repair works shall not be
undertaken in installments. For instance, an estimate for an original works or repair
works the cost of which exceeds the sanctioning powers of the Panchayat shall not be
split into small estimates to bring them within the power sanction of the Panchayat.
(2) In case of imminent danger to a structure or works, urgent repairs may be
taken up in anticipation of approval by the concerned Panchayat body:
Provided that the cost of emergent repair works should not exceds Rs. 5,000.00
for each structure of works.
(3) The schedule of rates prescribed by the Public Works Department of the
Government shall be followed in the execution of works by the Panchayats:
Provided that in those types of works for which no rate is prescribed by the State
Public Works Department, the technical Officer as mentioned in Rule 37 may prepare
schedule or rates for such type works for all the Panchayats:
 (4) In regard to the execution of works by the Panchayats by the contractor, the
rules for execution of works by the State Public Works Department shall apply mutatis
mutandis save as otherwise directed from time to time by the Chief Executive Officer of
the Zilla Parishad.
(5) Earnest Money for the works shall be accounted for in a Register in FORM 12
of the Schedule. Before allotting the works, a contract deed shall be executed specifying
in clear terms following-
(i) Estimated cost of works;
(ii) Amount of earnest money to be deposited which shall be sufficiently large
to be the security against any possible loss;
(iii) Stipulated date of commencement of the works and completion thereof;
(iv) The specification and rates;
(v) A clause imposing penalty in case of non-compliance with any of the
condition laid down; and
(vi) The terms upon which the payment will be made with necessary provision
for safeguarding property of the panchayat entrusted to the Contractor.
(6) The Chief Executive Officer in respect of Zilla Parishad the Executive Officer
in respect of Anchalik Panchayat and the President in respect of Gaon Panchayat shall
invite works tenders if the concerned Panchayat decides the works to be done by
contractor. The tenders received shall be decided by Standing Committee constituted
under sub-section (1) of Section 22 and sub-section (l) (a) of Section 52 and sub-section
{a} of Section 81 of the Act. The concerned Standing Committee shall open the tenders
and recommend for acceptance by the President of the Zilla Parishad or the Anchalik
Panchayat or the Gaon Panchayat as the case may be:
Provided that the lowest tender shall be accepted unless there is any objection to
the capability and financial status of tender and in such cases for not accepting the lowest
tender shall be recorded.
39. Muster Roll. -- Wages of labour engaged in works done shall-be drawn in
Muster Roll in FORM No. 13 of the Schedule showing the names of labourer of days
they work and amount due to each of them. The daily attendance and, absence of labour
or labourers shall be recorded distinctly so as to prevent any correction in the original
entries. The Muster Roll shall be prepared by the Anchalik Panchayat/Development
Block Overseer/Junior Engineer in respect of works relating to Gaon Panchayat and
Anchalik Panchayat and by the Junior Engineer of the Zilla Parishad in respect of works
of the Zilla Parishad and be countersigned by the Secretary in respect of Gaon Panchayat
and by the Executive Officer in respect of Anchalik Panchayat and by the Chief
Executive Officer in respect of Zilla Parishad. Payment to labourers shall be made in
presence of members of local Gaon Panchayat or Anchalik Panchayat or the Zilla
Parishad and signature on thumb impression of the payees obtained on the Muster Roll.
The amount paid in each date shall be noted both in figures and words at the foot of the
Muster Rolls, duly attested by the disburser.
40. Measurement of Book.-- (1) Measurement of work done other than by daily
labour and supply made, shall be recorded in the measurement Book in FORM No. 14 of
the Schedule. The Measurement Book shall be maintained by the sub-Engineer/Junior
Engineer of the Anchalik Panchayat/Development Block in respect of works of the Gaon
Panchayat as well as Anchalik Panchayat and by the Junior Engineer or the Zilla Parishad
in respect of the works of the Zilla Parishad in accordance with the rules laid down
therefore by the State Public Works Department.
(2) In case of works done by the Panchayat through daily labourers, the
measurement of works done shall also be recorded in the Measurement Book when items
of works done are susceptible to measurement.
(3) Before finally passing the Muster Roll the Secretary in respect of Gaon
Panchayat, the Executive Officer in respect of Anchalik Panchayat and the Chief
Executive Officer or by his authorised Technical Officer as under sub-section (5) of
Section 102 of the Act in respect of works of Zilla Parishad shall cause physical
verification of at least ten percent of the entries made in Muster Roll/Measurement Book
and record a certificate to this effect below that last entry of the work in the Muster
Roll/Measurement Book. The concerned Officer as mentioned above as the case may be
shall ensure correctness of all entries into the Muster Roll/Measurement Book.
(4) A Register of Measurement Books shall be maintained which show the names
of Officers to whom the Measurement Books were issued. Books no longer in use,
whether completely or partly written up shall be returned to the Officer who has been
authorised in this behalf. The preservation and destruction of records shall be done
according to the provision in the Assam Financial Rules.

Tax, Rates and Fees

41. Imposition of Taxes, Fees, Cess etc. by Gaon Panchayat. (1) The Gaon
Panchayat may from time to time at a meeting convened expressly for the purpose for
which due notices has been given, impose within the local limit of its jurisdiction subject
to the approval of the concerned Zilla Parishad, taxes, fee, cess, at such rates not
exceeding the maximum limit prescribed hereunder.
(2) The Maximum of taxes or cess or fee etc., imposed under sub section (1) and
(2) of Section 25 of the Act, shall be,
(a) House hold tax
(i) For brick or R. C. C. Building used for purpose other than business Rs.
150/- per annum payable by the owner or the occupant, as the case may
be;
(ii) In case of an occupied brick or R.C.C. Building used for business, a
rate not exceeding Rs. 250/- per annum payable by the owner or the
occupant as the case may be;
(iii) For Assam type house with C.I. sheet roofing used for purpose other
than business Rs. 50.00 per annum payable by the owner or the occupant
as the case may be;
(iv) For Assam type house with C.I. sheet roof used for business purposes
Rs. 2,000/- per annum payable by the owner or the occupant as the case
may be;
(v) For house hold with bamboo, mud wall and thatched roof Rs. 10/- per
annum payable by the owner or the occupant as the case maybe;
(b) Tax on trades, callings, manufacture and production and employment save and
except those levied under any provision of this Act or under any enactment for the time
being in force, a sum not exceeding Rs. 350.00 per annum.
 (3)(a)An additional stamps duty on all payments for admission to any
entertainment, a sum not exceeding Rs. 1.00 per admission;
(b) a fee for providing sanitary arrangement at places of workshop, pilgrimage,
fairs or melas, a sum not exceeding Rs. 200.00 per diem;
(c) A water rate where arrangement for supply of water for drinking, Irrigation or
any other purposes is made, a sum not exceeding Rs. 10.00 per annum for house hold for
drinking purpose and Rs. 20.00 per annum per bigha of land for supply of water for other
purpose and for the purpose of irrigation;
(d) A lighting rate where arrangement for lighting of public street and places is
made, a sum not exceeding Rs. 10.00 per light point per month recoverable from
beneficiaries equally;
(e) A conservancy rate where arrangement for clearing private latrines and urinals
is made, a sum not exceeding Rs.I00.00 per occasion per unit and Rs. 50/- per occasion
respectively recoverable from the beneficiaries.
(4) The Gaon Panchayat constituted under the Act, shall within the three months
from the date of its constitution frame. Bye-Laws as provided under sub-section (3) of
Section 25 of the Act, indicating the rates of taxation on the items as under clauses
(a),(b), (c), (d), (e) of subsection (3) of Section 25 of the Act and submit the same to the
concerned Zilla Parishad, on receipt of the Bye-Laws submitted by all the Gaon
Panchayats under it, shall consolidate the same keeping conformity for the whole district
and submit the same to the Government. .
42. Imposition of Fees within and cess etc., Anchalik Panchayat.-- An
Anchalik Panchayat constituted under the Act, shall by one year from the date of its
constitution frame Bye-Laws as provided under sub-section (5) of Section 57 of the Act,
indicating rates of taxation on the items as under sub-section (l0) (a), (b), (c),
(d),(e),(f},(g) of Section 57 of the Act and submit the same to the concerned Zilla
Parishad. On receipt of the Bye-Laws from all the Anchalik Panchayats under it, the Zilla
Parishad shall consolidate the same keeping conformity for the whole district and then
submit the same to the Government.
43. Imposition of Tools through fees and cess etc. by Zilla Parishad.-- A Zilla
Parishad constituted under the Act, shall within months from the date of its constitution
frame Bye-Laws as provided under sub-section (3) of Section 95 of the Act, indicating
rates on the items as under sub-section (1) and (2) or Section 95 of the Act and submit the
same to Government.
44. Fee for Mooring on Boat etc., by the Anchalik Panchayat and Zilla
Parishad. -- (1) (a) The Anchalik Panchayat and the Zilla Parishad may impose tolls fee,
on the Row-Boat, skiff or other light craft, country Boat or any other vessel propelled by
stem, motor, electricity or by other mechanical powers, mooring within the jurisdiction of
the Anchalik Panchayat and the Zilla Parishad by a resolution passed at a meeting of the
Anchalik Panchayat and the Zilla Parishad decides to do so:
Provided that the landing stage shall be deemed to be maintained by the Anchalik
Panchayat or by the Zilla Parishad as the case may be, at their respective cost or if the
Anchalik Panchayat or the Zilla Parishad keeps the slope to the water edge in repair and
provides rings, bolard ropes, chains or the like facilities for moorings:
 Provided further that no fee shall be imposed upon any Boat of the Government or
of local authority or of the maintenance of which in the execution of their duties an
allowance is made by the Government of a local authority to any of their Officers;
(b) No fee shall be imposed on boat plying for hire in connection with a ferry
recognised by statue or statutory rules;
(c) No fee shall be imposed upon boat kept for sale by any bonafide manufacturer
of such boats;
(d) The Anchalik Panchayat or the Zilla Parishad as the case may be, may require
the owner of any boat or boats for certain sum to be paid for boats belonging to such
owner or kept in his charge in lieu of the fees prescribed in sub-rule (1) para (c) vessels
which moor at more than one ghat under the same Anchalik Panchayat or the Zilla
Parishad as the case may be, during the same day shall be taxed for one ghat only on that
particular day.
(2) When the Anchalik Panchayat or The Zilla Parishad as the case may be,
determine that the fees shall be imposed under sub-rule (1) an order shall be published
not less than one month before the beginning of a year in which it shall take effect
specifying the amount of fees to be charged.
(3) A fee for mooring at any other places within the local limit of the jurisdiction
of the .Anchalik Panchayat or the Zilla Parishad, provided that mooring at such place has
not been prohibited under any Bye-Laws, on a scale to be approved by the State
Government but not exceeding half the rate provided under sub-rule (1).
(4)(a) When a fee is imposed as under sub-rule (1) the Anchalik Panchayat or the
Zilla Parishad shall arrange to collect the fees due at every landing stage, or may lease
out the right to collect the fees at such stage.
(b) The Anchalik Panchayat or the Zilla Parishad as the case may be, shall either
through its own agency or through the person to whom the right to collect fees is leased,
arranged-
(i) The maintenance of the fore-shore in a. hygienic condition;
(ii) The provision necessary for mooring of boats and appurtenance.
(5) Any person aggrieved at the imposition of fees, may appeal to the Zilla
Parishad, whose decision in this behalf shall be final.
(6) Where resistance is offered to any person duly authorised by a Gaon
Panchayat or an Anchalik Panchayat or a Zilla Parishad to collect fees, any Police Officer
whom he may call to his aid, shall be bound to assist him and such Police Officer shall
for that purpose have the same powers as he has in the exercise of their ordinary police
duties.
(7) When any person, authorised to collect fees, demands or takes higher fees
authorised under the rules, such person shall be punishable with fine which may extend to
Rupees two hundred, and if such person is an employees of the Government or the Gaon
Panchayat or the Anchalik Panchayat or Zilla Parishad, shall be subject to such
disciplinary action and punishment as may be determined by the Zilla Parishad in respect
of Panchayat employees and by the Director of Panchayat and Rural Development,
Assam in respect of Government employees.
45. Assessment and Collection Rules by of Taxes etc., Register of or the Zilla
Assessment Collection.-- (1) Any tax, fee and cess imposed as under these the Gaon
Panchayat or the Anchalik Panchayat Parishad may be recorded in a register as per and
FORM NO. 15 of taxes etc., attached to these rules.
(2) The Gaon Panchayat and the Anchalik Panchayat and Zilla Parishad shall
make necessary arrangement for assessment and collection of taxes etc., imposed under
the provision of the Act.
(3) All assessment made by the Gaon Panchayat or the Anchalik Panchayat or the
Zilla Parishad shall be approved in a meeting of the respective Panchayat and make Bye-
Laws for the purpose of imposition, assessment and collection and refund of taxes, fees,
cesses etc., within the same limits prescribed in this behalf under sub-rule (5).
(4) Collection of taxes or fees etc., shall be made by an authorised Officers of the
Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad as the case may be, who
shall give clear receipt in FORM No.4 attached to the schedule to those rules save as
otherwise provided in those rules.
(5) Save as otherwise provided in those rules, the taxes etc., payable by any
assesses whether consolidated or not, shall fall due in four equal installments payable in
cash on or before 30th September, 31st December, 31st March and 30th June each year.
If any assesses fails to make payment by the due date, the entire amount of taxes etc.,
payable shall be deemed to have become arrear after the due date and shall be
recoverable under sub-rule (7).
(6) All sums received or collected on account of any rates, taxes etc., under the
Act or rules framed there under shall be deposited into the accounts of the respective
Panchayat.
(7) The Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad as the
case may be recover any tax leviable or demand payable under this Act or under any rule
or Bye-Laws made there under, the recovery of which is not otherwise provided for, as if
the same were of land revenue recoverable under the Assam land and Revenue
Regulation, 1886.
46.(1) When it has been decided that license fee shall be or imposed under Rules
41, 42 and 43, Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad, as the
case may be at meeting shall make an order that the owner of every carriage or cart or
Hotel or Cinema Hall etc., of kind specified in the order, residing in the local limit of the
Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad as the case may be, shall
pay such fee as may, subject to the maximum as may be indicated in the respective Bye-
Laws, be Fixed in the order for each half year beginning from the first day of the first and
seventh month of each Panchayat year and take out a license for that half year or a year.
No such cart or carriage or Hotel or Shop pr Cinema Hall etc., shall be in operation
unless the owner thereof has paid such fee and taken out a license. The Gaon Panchayat
or the Anchalik Panchayat or the Zilla Parishad, as the case may be shall cause such order
to published in the form prescribed in Annexure-A to those rules at least on month before
the commencement of the half year or a year in which it shall take effect and shall be
specified the fee not exceeding the amount as may be prescribed, under Rules 41, 42 and
43 which shall be charged in respect of different classes of charge or cart or Hotel or
Shop or Cinema Hall etc,:
Provided that the Gaon Panchayat or the Anchalik Panchayat or the Zilla
Parishad, as the case may be, may permit the owner of any such carriage or cart which is
casually brought with him into the local limit of either of the Panchayat's jurisdiction to
keep or use the same without a license, for such period not exceeding 30 days in the year:
Provided further that no license shall be required in respect of-
(a) Carriage or cart belonging to Government Municipal Corporation,
Municipality, Town Committee or Panchayat Body;
(b) Carriage or cart belonging to any officer or employee of any such local
authorities which is generally used for the execution or discharge of his official duties
and for which an allowances is paid by Government;
(c ) Carriage or cart kept for sale by any bonafide dealer if such carriage or carts
are not used for any other purpose.
(2) Any other of the Gaon Panchayat or the Anchalik Panchayat or the Zilla
Parishad as the case may be, imposing fees under the preceeding sub-rules shall continue
in force until rescind and the fees shall be charged at the rate specified in the order
published as under sub-rule (1) of Rule 46 unless and until, the Gaon Panchayat or the
Anchalik Panchayat or the Zilla Parishad as the case may be, a meeting held not less than
one month before the end of each half year or a year, made published and other
specifying and different fee which shall be charged for the ensuing half year or a year.
(3) License how can be obtained. -- The owner of every carriage or cart or Hotel
and Cinema Hall, Shop etc., shall forward to the concerned Panchayat within the first
month of each half year or a year, a statement duly signed and dated by him in one form
that may be prescribed by the concerned Panchayat containing particulars or carts
carriage, Hotel, Shops, Cinema Hall etc., and pay at the same time to the concerned
Panchayat, the fee which he is liable to pay in respect of such carts carriage, Shop, Hotels
and Cinema Hall etc., during the half year or a year for issue of license.
(4) On receiving the amount of fee as aforesaid, the concerned Panchayat and any
persons authorized by it in this behalf, shall issue to the person paying the same, a license
in Form No. 16 or a token of Registration number, as the case may be, for each of the
period for which the amount is received.
(5) Proportionate and carriage acquired during the year.- Whether to pay if
any person acquires possession at any time after the commencement of any half year or a
year of any Carriage, Cart or Hotel or Shops or Cinema Hall etc., in respect of which no
license has been given for such year or a year, he shall forward a statement as above,
within one month of the date on which he may have acquired possession thereof shall pay
such amount of fee as shall bear same proportion of the half year or a year as the un-
expired portion of the half year or a year bears to the half year or a year and such amount
shall be calculated from the date on which such person may have acquired possession as
aforesaid. .
(6) Liability to pay Fees even whom the owner is absent.--Whether the owner
of any Carriage, Cart or Hotel or Shop or Cinema Hall etc., liable to pay the fees ceases
to be a resident within the limits of the concerned Panchayats jurisdiction to which the
fee is dues, the person in whose immediate possessions, the Cart or Carriage, or Shop or
Hotel or Cinema Hall etc., is for the time being kept shall take a license for the same.
(7) Penalty-(a) the concerned Panchayats shall cause a notice on the
owner/occupant of such Carriage, Cart etc., mentioned in sub-rule (6) to pay the arrear of
license fee with 10% as penalty within three months from the date of issue of the Notice.
In case of failure to pay the arrear license fee within the prescribed time he shall be liable
to pay a fine @ 10% as further penalty on the whole amount payable as arrear for each
year. The amount shall be realised in the manner prescribed for realisation of arrear land
revenue as prescribed in Rule 46(7).
(b) Whoever keeps or is in possession in of any carriage, cart etc., as mentioned in
sub-rule (6) without the license shall be liable to pay a fine not exceeding 20 times the
amount payable by him/her in respect of such license inclusive of the amount payable.
(8) List of owners. - The concerned Panchayat shall from time to time, caused to
be prepared and entered in Register in FORM NO. 17 to be kept by it and to be open to
the inspection of any person interested herein, - the list of the owners liable to pay fee and
to take a license indicating therein, the Cart or Carriages or Hotels or Shops or Cinema
Hall etc., in respect of which the fees for the current half year or a year has been paid in
the name of the person to whom license for such things have been issued.
(9) Power to inspect Stable etc., and to summon persons Liable to the
Payment of Fee. - The concerned Panchayat or any person authorised by it in that behalf,
may at any time enter and inspect and stable or coach, house, or any place wherein it may
have reasons to belief that there is any carriage or cart liable to license fee, for which a
license has not duly obtained. The concerned Panchayat may summon any person whom
it has reason to believe to be liable to the payment of any such fee, or any servant of such
person, may examine such person or servant as to the number and description of the
carriage or cart in respect of which such person is liable to pay license fee.

RULES AND PROCEDURES FOR THE SALE AND

SETTLEMENT OF MARKETS, FERRIES,
FISHERIES AND PONDS
47.(1) Such markets or ferries or fisheries or pounds as are vested in or placed
under the control and administrative of the Panchayat under Section 105, 106, 107, 108
and 109 of the Act shall be settled by inviting sealed tenders affixing court fee stamp for
such amount as has been prevailing otherwise and earnest money not below two percent
of the minimum bid-value for sale and settlement of the right to collect the authorised
fees in respect of the markets or ferries or the fisheries and the pounds for a period
coinciding with one Panchayats financial year.
Earnest money so received shall be entered in a Register in FORM No. 12
to the Schedule to these rules.
(2) Such tender notice shall be floated at least forty five days before the last day
of Panchayat Financial year such tender notice shall state-
(i) The name and location of each asset to be leased;
(ii) Condition for submission of tenders including the amount of security money
for the purpose;
(iii) Full details of the assets to be leased out;
(iv) The period for which the lease will be given;
(v) The last date of submission of tender;
(vi) Date, place and time of opening tenders.
(3) Such tender notice shall be given wide publicity and a copy thereof hanged on
the Notice Board of the Deputy Commissioner, the Sub-Divisional Officer, the Public
Works Department and the Offices of the Gaon Panchayat, Anchalik Panchayat and Zilla
Parishads and be displayed in prominent places. A copy of the tender notice shall be
endorsed to the State Government/Directorate of Panchayat & Rural Development,
Assam.
(4) Such tender shall be submitted by the intending tenderer by Registered post or
personally under sealed cover.
(5) The tender shall be opened, processed and settled by the Committee as
provided in sub-section (1) (i) of Section 22 or subsection (1)(a) of Section 52 or sub-
section (a) of Section 81 of the Act, as the case may be.
The particulars of the tenderers or their authorised representatives shall be
obtained in a sheet of papers while opening the tenders.
(6) The absence of a tenderer or his authorised representative shall not disqualify
the bid any way.
(7) The Committee as under sub-section (1) (i) of Section 22 or sub-section (1) (a)
of Section 52 or sub-section (l) (a) of Section 81 of the Act, as the case may be the
member present shall sign all papers in a tender and shall cause to prepare a comparative
statement setting forth full details of the tenders and obtain dated signature of member on
the comparative statement.
(8) The Committee refer to in sub-rule (7), shall record their opinion on each
tender in the comparative statement duly signed - and dated before it is submitted to the
authority for acceptance.
(9) The case of any dispute, the matter shall be referred to the Government as
under sub-section (4) of Section 105 or subsection (4) of Section 104 or sub-section (4)
of Section 109 of the Act, as the case may be.
(10) The tender of highest bidder shall be accepted. Acceptance of tender other
than the highest bid shall require the "Government" prior and formal approval.
(11) On acceptance of the tender, the Panchayat concerned shall inform the
selected tenderers concerned requiring the tenderers to submit within seven days from the
date of issuing the acceptance letter to-
(i) Deposit with the Panchayat concerned not lees than thirty percent of his quoted
amount in his tender as security. The amount of security shall be recorded in the Register
in FORM No.12 and accept a duty stamped lease in a Form as specified in Annexure-B
of the Schedule of these rules;
(ii) The Panchayat concerned shall provide the Form of lease and stamps papers at
the concerned leasee's cost.
(12) If the tenderer referred to in sub-clauses (ii) fails either to deposit the
required amount or to accept the lease within the stipulated period or seven days, the
Panchayat concerned shall refer the matter to the Government whose decision in this
regard, shall be final:
Provided that the lease shall not be issued before deposit of the required amount
by the tenderer as referred to in sub-clause (i) of clause (1l)
(13) Failure of the tenderer to comply with the condition set forth in sub-clause
(11) (i), (ii) shall result in forfeiture of his earnest money deposited in concerned
Panchayat's Fund.
(14) When a lease becomes liable to be terminated consequent of the infringement
by the lease of any of the terms of the lease, the particular asset shall, without any delay;
be leased out, subject to the provision to sub-rule (1) by inviting fresh tender in the
manner prescribed in the preceding sub-rules. If the price fetched out at such a resale
does not cover the balance of the rent payable by the defaulting leasee, the Panchayat
concerned shall at once proceed to request the Deputy Commissioner or the Sub-
Divisional Officer of the outlying Sub-Division, as the case may be, to make action for
the recovery of the amount - of these loss from the defaulting leasee or his surety, if any,
as arrears of land revenue, unless the amount deposited under sub-rule (ii) above or
revenue thereof, if any, is sufficient to cover the amount of loss.
(15) The amount deposited by the leasee under sub-rule (11) shall be held by the
Panchayat concerned as security for the due payment of the rent and other sums payable
by the leasee under the terms of his lease and on non payment of such rent or other sums
the Panchayat concerned shall appropriate the amount of deposit or so much of its as is
necessary towards the realisation of the said rent or other sums due from the leasee.
(16) The Panchayat concerned shall take steps to register every lease.
(17) Register in FORM No.18 shall be maintained in respect of markets, Ferries,
Fisheries and Ponds under the Panchayats Fee in Fishing Fisheries allotted to Panchayat.

(18) Fee in Fishing Fisheries allotted to Panchayat-

(i) When it is decided to impose a fee on fishing in fisheries allotted to Panchayat,
no person shall fish in such fisheries without obtaining necessary permit from the
concerned Panchayat;
(ii) Any person who intends to fish in Fisheries during the Panchayat financial
year shall apply to the concerned Panchayat before the end of the previous financial year
praying for fishing along with the description of instrument to be used and the fishery in
which fishing is to be made and shall at the same time pay to the concerned. Panchayat
the amount of fee that is liable to pay;
(iii) In the case of casual fishing, application with the particulars as under sub-
clause (ii) may be submitted at any time of the year when fishing is permissible;
(iv) On receiving the application and the amount of fee the Panchayat concerned
shall, if there is no objection to issue the permits, entered the particulars in Register in
FORM No.19 and issue the permit in favour of the applicant in FORM No. 20 of the
Schedule;
(v) The Panchayat concerned shall keep the fisheries clear of water hyacinth and
other weeds and maintain sufficient water for protection of the fisheries and drinking
purposes of the cattle;
(vi) Fishing in a fishery by more than twenty-five persons at a time is prohibited
and the Panchayat concerned shall ensure that no infringement of this rule is made for
any infringement; the person at fault shall be liable to penalties under the Act;
(vii) Ratting of jute in such fisheries is prohibited.

48. Preparation of List of Persons liable to Pay Cess.-- (1) When it is decided
to impose a cess or water rate for recovery of the cost on Minor Irrigation works taken up
within the Panchayat area or for the purpose of maintenance & repair of such works, the
Panchayat, concerned shall cause to prepare a list of such person liable to pay the cess for
water rate and serve notices on the person concerned within seven days on the completion
of assessment.
(2) Such cess or water rate may be paid half yearly or yearly as may be decided
by the concerned Panchayat.
 49. Notwithstanding Government may consider the remission cases of the
Hat/Ghat/Fisheries on special ground viz. - flood, natural calamities and any other
disturbances which is beyond the control of the locality and the authority.

FORM No.1
RECEIPT & EXPENDITURE LEDGER PERTAINING PANCHAYAT FUND ONLY
Item of Receipt…………………….. Financial year…………………
Date Receipt Expenditure
Fro Receipt Amount Amount of Expenditure
Cash
D m No and Cash Particul Amount Balance
Book To
a Who Date Prog Remar Book ars of Rem
page no Amo Date whom
t m receipt rassi k page no of Expend Ban Ban ark
of cash unt paid Cash Cash
e Rece Book ve cash Book iture k k
Book
ived No
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

N.B.:- (1)Each independent item of Zilla Parishad/Anchalik Panchayat/Gaon Panchayat's

receipts (Other than Govt. receipt) shall be entered in a separate page of the
ledger.
(2) Concerning records on each receipt entry in the ledger shall be verified and
signed by the Chief Executive Officer/Executive Officer/G.P. Secretary as the
cash may be
(3) Entries on coloumns on expenditure shall be verified and signed by the Chief
Executive Officer/Executive Officer/G.P. Secretary as the cash may be at the time
of according pay orders on the vouchers.
(4) The Account in respect of Zilla Parishad and Anchalik Panchayat and G.P
Secretary in respect of Gaon Panchayat shall be responsible for maintenance of
this ledger.
(5) The Account in respect of Zilla Parishad and Anchalik Panchayat and G.P
Secretary in respect of Gaon Panchayat shall be shall pump all vouchers etc., for
order of the respective authority concerned along with this ledger keeping the
vouchers etc., on the same place in which corresponding receipt and expenditure
have been recorded.
 FORM-1A [SUB RULE-(1) OF RULE – 8]
RECEIPT & EXPENDITURE LEDGER PERTAINING GOVT. FUND ONLY
Item of Receipt…………………………….. Financial Year…………………….

Date Receipt Expenditure

Date Mode of Receipt Cash Amount Rem Da Cash Parti Amount of Expenditure Rem
receipt (By No and Boo received arks te Book cular ark
cash/Bank date of k Amo Prog Page s of Mode of Amount Prog Balance
draft no. and receipt page unt resiv No Exp payment Ban C resiv Ban Cash
date cheque Book No e endit (in cash/ k as e k
No and Date no. with ure Bank h
Please cash Draft No
indicate the book with date
name of no cheque no
drawee of & date of
the draft or payment
cheque and advised
name of the by bank
issuing draft the
Branch of name of
the bank of issuing
the draft branch of
the draft
should be
quoted.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

N.B.:- (1) Each independent item of receipt shall be entered in a separate page of the
ledger.
(2) Corresponding records in each entry in the ledger (Receipt) shall be verified
by and shall be signed in support of the verification by the Chief Executive
Officer in respect of Zilla Parishad, the Executive Officer in respect of Anchalik
Panchayat and G.P. in respect of Gaon Panchayat Entries in columns
(Expenditure) be verified and signed accordingly by the concerned Officer at the
time of payment on the voucher.
(3) The Accountant in respect of Zilla Parishad and the Anchalik Panchayat and
the G.P. Secretary in respect of G.P. shall be responsible for maintenance of the
ledger.
(4) The Accountants and the G.P. Secretary as order as under SL 3 above shall put
all vouchers for pay orders to the concerned officer along with his ledger keeping
the vouchers on the same page in which corresponding records on receipts and
expenditure have been recorded.
 FORM-2
[Sub Rule -3 of Rule 8]
CONTROL LEDGER OF RECEIPT AND EXPENDITURE GOVERNMENT FUND
ANCHALIK PANCHAYAT/GAON PANCHAYAT FUND

Financial Year…………………….

Receipt Expenditure
D Cash Page Purp Amoun Prog Rem Date Cash Page Purp Amount of Expenditure Prog Rem
a no of ose t ressi arks book no of ose Amount Balance resiv arks
t receipt of ve page receipt of Ban Cash Ban Cash e
e and recei no book expe k k
expend pt in no and ndit
iture brief expend ure
ledger iture in
no ledger brief
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

N.B. - (1) Separate control ledger shall be maintained both for Govt. fund and other
Panchayat fund.
(2) The officer concerned shall cause due verification of the entries and signed it.
 Annexure – 1

[FORM NO 3]
ZILLA PARISHAD/ANCHALIK PANCHAYAT/GAON PANCHAYAT
Cash Book of ……………………..for the month of …………………

Receipt payments

Dat No of Particul Amount Classifi Date No of Particul Amount Classificatio

e items(v ars cation item(s) ars n
oucer with (voucer
No) referen No
ce to
receipts
,challan
s,
Cheque
s etc.
Cash Treasur Ban Cash Treasur Bank
y PL k y PL
Accoun Accoun
t t

Total Receipt Total Disbursement

To opening balance by closing balance
Grand Total Grand total

Cashier Officer-in-charge of the Cash Book

Note: 1. Cash Book to be closed daily.

2. Denomination details of physical balance at the end of the day to be indicated.
3. Certificate that "Closing balance of the cash physically verified and found to
tally with the closing balance as per” “Cash Book” to be recorded by the officer
in-charge at the end of the day.

FORM NO 4
[Rule 15]
(RECEIPT)

Receipt Book No ……………………………….. Receipt No ………………………

The………………… received with thanks from .....................................an amount of Rs.
…………………………(Rupees… ............................... ) only in cash/Bank Draft and
cheque (No and date in cash of Bank draft) and advised on .............................. (name of
Bank and its station for deposit of cheque/Bank Draft) on account of …………………
Date………………………….
(1) Reference of cash Book entry (Page No…………. of cash Book No… ........ )
(2) Reference to receipt and expenditure ledger (Page No…….. for the year… )

Checked by……………………………..
Signature of the cashier or the officer with designation
Authorised to receive cash
Signature of the Accountant…………………………..
Countersigned by………………………………………

Chief Executive Officer/Executive officer/

GP Secretary

FORM NO 5
[SUB-RULE-1 OF RULE -16]
REGISTER OF RECEIPT BOOK

Date of Sl. No. of Serial No Signature of Date of To Signature of Return of used Book Signatu Remarks
Receipt Book of receipt the issue whom the Receipt Sl By re of
received against concerned issued receiptent Book No whom the
cash Book Officer No of returne Officer
in column rece d concer
2 ipt ned

1 2 3 4 5 6 7 8 9 10 11 12

FORM NO 6
[RULE-19]
REGISTER OF PROPERTIES AND ASSETS

Sl. No Date of Particulars Where Price Date Amount Signature Remark Certificate
acquisitition of property placed or paid realized of (Give all or
(give also situated(The attesting relevant verification
details of list should Officer office by the
ownership be Gaon reference) Officer
registration) Panchayat concerned
wise)

1 2 3 4 5 6 7 8 9 10

FORM NO-7
[RULE-29]
REGISTER OF GOVERNMENT FUND

Sl. Date of No & date of By whom Specific Period within Amount No & date of Condition if
No receipt sanctioning letter sanctioned purpose on which the sanctioned the Treasury any laid for
which sanctioned voucher utilization of
sanctioned amount to be under which the sanctioned
utilized the amount amount
has been
drawn

1 2 3 4 5 6 7 8 9
 Annexure - II
FORM NO 8
Register of Stock Book of …………………….
Zilla Parishad/Anchalik Panchayat/Gaon Panchayat……………………
Description of Items
Opening Balance From Receipt Total
Voucher No
Date Whom
Quantity Value and Date Quantity Value Quantity Value
received
1 2 3 4 5 6 7 8 9

To whom Issue or sold Closing Balance

Signature of Signature of
issued for
issuing receiving
which Date Quantity Value Quantity Value
Officer Officer
purpose
10 11 12 13 14 15 16 17

Annexure - III
FORM NO 9
PANCHAYATI RAJ INSTITUTIONS
Receipt of Zilla Parishad/Anchalik Panchayat/ Gaon Panchayat… .............. (Rupees in
thousand)

Major Head Actuals Budget Estimates Revised Estimates Budget Estimates

Previous Year current Year current year Next Year
200….200…. 200…200.. 200…200… 200…200..
PART I – Panchayat Fund
receipt Heads ( Revenue
Account) Tax Revenue
0028 Other Taxes on Income
and Expenditure
0029 Land Revenue
0035 Taxes on Immovable
Property other than Agricultural
Land
0041 Taxes on Vehicle
0042 Taxes on Goods and
Passengers
0045 Other Taxes and Duties on
Commodities and Service
Total- Tax Revenue Non- Tax
Revenue
0049 Interest Receipts
0059 Public Works
0071 Contributions and
Recoveries towards Pension and
Other Retirement Benefits
0202 Education, Sports, Art and
Culture
0210 Medical and Public Health
0211 Family Welfare
0215 Water Supply and
sanitation
0216 Housing
0235 Social Security and welfare
0250 Other Social Services
0401 Crop Husbandary
0403 Animal Husbandary
0404 Dairy Development

PANCHAYATI RAJ INSTITUTIONS

Disbursement of Zilla Parishad/Anchalik Panchayat/Gaon Panchayat… ........................... (Rupees in Thousand)

Major Head Actuals Budget Estimates Revised Estimates Budget Estimates

Previous Year current Year current year Next Year
200….200…. 200…200.. 200…200… 200…200..
0405 Fisheries
0406 Forestry and Wild Life
0408 Food Storage and
warehousing
0506 Land Reforms
0515 Other Rural Development
Programs
0702 Minor Irrigation
0801 Power
0810 Non Conventional Sources
of Energy
0851 Village and Small
Industries
1054 Roads and Bridges
1055 Road Transport
Total- Non Tax Revenue
Total- Revenue Receipts
Grants-in-aid and contribution
1601 Grant in aid/assistance
from central/state Government
1604 Compensation and
assignment from State
Government
Total-Grants-in-aid-and
Contribution
Total-Receipt Heads(Revenue
Account)
Receipt Head (Capital Account)
4000 Capital Receipt
Debt
6003 Internal Debt
6004 Loans and advances from
central/State Government
Total Debt
Loans and Advances
6202 Loans for education, sports,
Arts & Culture
6215 Loans for Water Supply
and sanitation
6216 Loans for Housing
6401 Loans for Crop Husbandry
6403 Loans for Animal
Husbandry
6404 Loans for Dairy
Development
6515 Loans for other Rural
Development Programmes
6851 Loans for Village and
Small Industry
7610 Loans for Panchayat
Employees etc.
Total – Loans and Advances
Total Part 1- Panchayat Fund

PANCHAYATI RAJ INSTITUTIONS

Disbursement of Zilla Parishad/Anchalik Panchayat/Gaon Panchayat… ........................... (Rupees in Thousand)

Budget Estimates Revised Estimates Budget Estimates

Actuals Previous
current Year current year Next Year
Year 200….200….
Major Head 200…200.. 200…200… 200…200..
Non- Tota Non- Tota Non- Tota Non- Tota
Plan Plan Plan Plan
Plan l Plan l Plan l Plan l
PART-I- Panchayat fund
Expenditure Head (Revenue
Account)
2029 Land Revenue
2035 Collection of other Taxes
on Property and capital
Transaction
2041 Taxes on Vehicles
2045 Other Taxes and Duties
on Commodities & Services
2049 Interest Payment
2059 Public Works
2071 Pension and other
Retirement Benefits
2202 General Education
2203 Technical Education
2204 Sports and Youth
Services
2205 Art and Culture
2210 Medical and Public
Health
2211 Family Welfare
2215 Water Supply and
sanitation
2216 Housing
2225 Welfare of Scheduled
casts, schedules Tribes and
other backward classes
2235 Social Security and
welfare
2236 Nutrition
2401 Crop Husbandry
2402 Social and water
conservation
2403 Animal Husbandry
2404 Dairy Development
2405 Fisheries
2406 Forestry and wild life
2408 Food Storage and
warehousing
2501 Special Programs for
Rural Development
2505 Rural Employment
2506 Land Reforms
2515 Other Rural Development
Programs
2702 Minor Irrigation
2801 Power
2810 Non-Conventional
Sources of Energy
2851 Village and Small
Industries
3054 Roads and Bridges
3055 Road Transport
Total-Expenditure Heads
(Revenue Account)
Expenditure Heads (Capital
Account)
4059 Capital Outlay on Public
Works
4202 Capital Outlay on
Education, Spots, Art and
Culture
4210 Capital outlay on Medical
and Health
4211 Capital Outlay on Family
Welfare
4215 Capital Outlay on water
supply and sanitation
4216 Capital Outlay on
Housing
4225 Capital Outlay on welfare
of SC, ST & OBC
4235 Capital Outlay on Social
4401 Capital outlay on crop
4402 Capital outlay on soil &
water conservation
4404 Capital outlay on Dairy
Development
4405 Capital Outlay on
Fisheries
4406 Capital Outlay on
Forestry &b wild life
4408 Capital Outlay on Food
Storage and warehousing
4425 Capital Outlay on co-
operation
4515 Capital Outlay on other
Rural Development
Programmes
4702 Capital Outlay on Minor
Irrigation
4801 Capital Outlay on Power
Projects
4810 Capital Outlay on Non-
Conventional sources of energy
5054 Capital outlay on Roads
and Bridges
5055 Capital Outlay on Road
Transport
Total – Expenditure Heads
(Capital Accounts)
Debt
6003 Internal Debt
6004 Loans and advances from
the central/State Government
Total Debt
Loans and Advances
6202 Loans for education
sports, Art and culture
6215 Loans for Water Supply
and Sanitation
6216 Loans for Housing
6401 Loans for crop husbandry
6403 Loans for Animal
Husbandry
6404 Loans for Dairy
Development
6515 Loans for other Rural
Development Programme
6851 Loans for village and
small industry
7610 Loans to Panchayat
Employees etc.
Total-Loans and Advances
Total Part-1-Panchayat fund

Annexure – IV
FORM-10
RECEIPTS HEADS
RECEIPT HEADS (REVENUE ACCOUNTS)… ............................. (Rupees in thousand)

Head of Account Actuals Budget Estimates Revised Estimates Budget Estimates

Tax Revenue Previous Year current Year current year Next Year
200….200…. 200…200.. 200…200… 200…200..
Part I Panchayat Fund
Major Head-0028 other Taxes
on Income and expenditure
107 Taxes on Profession, Trades,
Callings and employment
800 Other Receipts
Total-0028
Major Head-0029 Land
Revenue
101 Land Revenue/Tax
XX Fixed Land Revenue (Sub-
head)
XX Surcharge on Land Revenue
(Sub-Head)
Total 101
102 Taxes on Plantations
Total-102
800 Other Receipts
XX Recovery of the cost of
maintenance of boundary
walls(sub-head)
XX Rent of leased land and
shops etc.(Sub-head)
XX Copying of inspecting fee of
patwari record (Sub-head)
Sale proceeds of dead stock,
waste paper and other articles
(sub-head)
XX Miscellaneous Receipts(Sub-
head)
Total 800
Total- 0029
 Budget Estimates Revised Estimates Budget Estimates
Actuals Previous
current Year current year Next Year
Year 200….200….
Head of Account 200…200.. 200…200… 200…200..
Non- Tota Non- Tota Non- Tota Non- Tota
Plan Plan Plan Plan
Plan l Plan l Plan l Plan l
1 2 3 4 5 6 7 8 9 10 11 12 13
Major Head-0035 Taxes on
Immovable Property other
than Agricultural Land
800 Other Receipts-
xx House Tax (sub-head)
Total- 800
Total- 0035
Major Head-0041 Taxes on
Vehicles
800 Other Receipts-
xx Taxes on cycles, carts, &
other
vehicles (sub-head)
Total- 800
Total- 0041
Major Head-0042 Taxes on
Goods and Passengers
102 Tolls on Road
xx Tolls onRoads levied under
section.:.
(sub-head)
Total- 102
106 Taxes on entry of goods
into local areas
xx Octroi (sub-head)
Total-l 06
800 Other Receipts
Total-0042
Major Head-0045 Other Taxes
and Duties on Commodities
and Services
101 Entertainment Tax
xx Tax Collection from cinema
halls, Nautankis, Circus etc.
(sub-head)
xx Other Receipts (sub-head)
Total-101
112 Taxes on Advertisement
xx Advertisement Tax( sub-
head)
Total-111
112 Receipts from cesses under
other Acts
xx Receipts from cesses (sub-
head)
Total-112
115 Forest Development Tax
800 Other Receipts
xx Receipts from levy of ferry
rent(sub-head)
xx Receipts from Registration
of boats(sub-head)
Total-800
Total-0045

Total-Tax Revenue

Non-Tax Revenue

Major Head 0049 Interest

Receipts
04 Interest Receipts of Village
Panchayats/Panchayat
Samities/Zilla Parishads '
107 Interest from Cultivators
110 Interest realised on
investment of cash balances
xx Interest on investment
with...(sub-head)
Total-I 10
190 Interest from Panchayat
Samities/Village Panchayat *
Total-l 90
800 other Receipts #
xx Miscellaneous
Receiptsc(sub-head)
Total-800
Total 0049
Major Head 0059 Public
Works
01 Office Building
011 Rent
xx Rent from non-residental
buildings (Panchayat Bhawans)
Total-O11
800 Other Receipts
xx Sale Proceeds of dead stock,
waste paper etc.
Toad-800
Total-O1
80 General-
800 Other Receipts
Total-800
Total-0059
Major Head 0071
Contribution
and Recoveries towards
Pension
and Other Retirement
Benefits
01 Civil
101 Subscription and
Contributions (Pension
Contributions, leave salary etc.)
Total-101
Total-O1
Total - 0071
Major Head 0202 Education,
Sports, Art and Culture
01 General Education
10 1 Elementary Education'
xx Fees
xx Fines
Total-101
102 Secondary Education
xx Fees
xx Fines
800 Other Receipts
Total-102
Total-O 1
02 Technical Education
101 Tuition and Other Fees
800 Other Receipts
Total-02
03 Sports and Youth Services
101 Physical Education-Sports
800 Other Receipts
Total-03
04 Art and Culture
102 Public Libraries
800 Other Receipts
Total-04
 Total-0202

Major Head 0210 Medical

and Public Health
02 Rural Health Services
101 Receipts/Contributions
from patients and others
xx. Receipts from patients for
accommodation
xx Receipts from supply of
medicines (Similar sub-heads
may be opened for cots of terts,
supply of tests etc.)
Total- 101
800 Other Receipts(will include
Bacteriological laboratory
receipts Income from
endowments as sub-heads)
Total-800
Total-02
04 Public Health
102 Sale of Sera/Vaccine
xx Sales of Sera/Vaccine(sub-
head)
Total- 102
104 Fees and Fines etc.
xx Receipts realised under
Drug Control Acts and
Prevention of Food
Adulteration Acts.
Total-I04
800 Other Receipts
xx Miscellaneous Receipts
Total-800
Total-04,
Total-0210
Major Head 02l1-Family
Welfare
101 Sale of contraceptives
800 Other Receipts
Total-0211
Major Head 0215 Water
Supply and Sanitation
01 Water Supply
102 Receipt from Rural Water
Supply scheme
104 Fees, Fines etc
501 Services and Service Fees
800 Other Receipts
Total 01
02 Sewerage and Sanitation
103 Receipt from Sewerage
Scheme
104 Fees, Fines etc
50 I Services an~ Service Fees
800 Other Receipts
Total-02
Total- 0215

Major Head 0216-Housing

01 Government Residental
Building
106 General Pool
Accommodation
xx Rent/License Fee
03 Rural housing
800 Other Receipts
Total-0216

Major Head 0235-Social

Security and Welfare
60 Other Social Security and
Welfare Programme
106 Receipts from Correctional
Homes
800 Other Receipts
Total-0235

Major Head 0250-0ther

Social Services
800 Other Receipts
xx Receipt from fairs/Haats
Total-0250

Major Head 0401 Crop

Husbandry
103 Seeds
104 Receipts from Agricultural
Farms
105 Sale of manure and
fertilisers
108 Receipts from commercial
crops
800 Other Receipts
Total-103
Total- 0401

Major Head- 0403-Animal

Husbandry
102 Receipts from Cattle and
Buffalo Development
103 Receipts from Poultry
Development
104 Receipts from Sheep and
Wool Development
105 Receipts-from Piggery
Development
106 Receipts from Fodder and
Feed Development
800 Other Receipts
Total-0403

Major Head 0404.Dairy

Development
Each Milk scheme will be a
minor head
800 Other Receipts
Toatl.0404

Major Head 0405 Fisheries

102 Licence Fees, Fines etc.
103 Sale of fhh, fish seed etc
501 Services and Services fees
800 Other Receipts
Total.0405

Major Head 0406 Forestry

and Wild Life 01 Forestry
101 Sale of timber and other
forest produce
XX Receipts from sale of
timber(sub-head)

xx Receipts from sale of

plantation and produce (sub-
head)
Total-101
104 Receipts from Forest
Plantations
xx Receipts from sale grazing
right
Total-104
800 Other Receipts
xx Miscellaneous Receipts
Total-800
Total -0l
02 Environment Forestry and
Wild Life
112 Public Gardens
800 Other Receipts
Total-02
Total-0406

Major Head 0408 Food

Storage and Warehousing
101 Food
102 Storage and Warehousing
800 Other Receipts
Total- 0408
Major Head.0506- Land
Reforms
101 Receipts from
regulations/contributions
of land holdings and tenancy
800 Other Receipts
ToatI-0506
Major Head 0515 other Rural
Development Programmes
101 Receipts under Panchayati
Raj Acts
xx Registration charges &
Surcharge on Stamps duty
xx Fees for use of quarry
xx. Rent for use of land vested
in ZP/PS/VP
Toad-101
102 Receipts from Community
Development Projects
Total-102
800 Other Receipts
Total-05l5
Major Head 0702 Minor
Irrigation
01 Surface Water
101 Receipts from Water Tanks
102 Receipts from lift irrigation
schemes
xx Irrigation charges
800 Other Receipts
Total-0l
02 Ground Water
101 Receipts from tube wells
800 Other Receipts
Total-02
04 Flood Control
800 Other Receipts
Total-04
Toatl-0702
Major Head 0801 Power
06 Rural Electrification

800 Other Receipts

xx Service and service fee
Total-800
Total-06
Total-080l
Major Head 0810 Non
Conventional Sources of
Energy
800 Other Receipts
Total-08l0
Major Head 085l-Viliage and
Small Industries.
102 Small Scale Industries
103 Handloom Industries
107 Sericulture Industries
800 Other Receipts
Total~0851
Major Head 1054-Roads and
Bridges
102 Tolls on Roads
800 Other Receipts
Total-1054

Major Head-10S5-Road
Transport
800 Other Receipts
Total-1055
Total Non- Tax Revenue
Grants-in-aid and Contribution
Major Head 1601 Grants-in-
aid/assistance from
Central/State Government
(a) Grants-in-aid from Central
Govt. (Minor heads
corresponding to programme
minor heads in the Section
"Expenditure Heads(Revenue
Account)" to which the
assistance from Central
Government relates may be
opened under the sub-l!lajor
heads.)
(b) Assistance from State
Government (Minor heads
corresponding to programme
minor heads in the Section
"Expenditure Heads (Revenue
Account)" to which the
assistance from State
Government relates may be
opened under the sub-major
heads.)
Total-160l

Major Head-1604-
Compensation and
Assignments from State
Government
200 Other Miscellaneous
Compensation & Assignments
xx Share of Compensation and
Assignments from State
Government/Zilla Parishad
/Panchayat Samiti. (Minor
heads corresponding to
programme minor heads in the
Section "Expenditure Heads
(Revenue Account)" to which
the compensation
& assignments from State
Government relates may be
opened. Refer to List of Codes
of Functions, Programmes &
Activities for PRIs for
example)
900 Deduct Refund
Total-1604
Total-Grants-in-aid and
Contribution
Total-Revenue Receipts
RECEIPT HEAD (CAPITAL
ACCOUNT)
4000 Capital Receipts
800 Other Receipts
Total-4000
LOANS AND ADVANCES
Receipts
Major Head 6003 Internal
Debt
109 Loans from other
Institutions
xx (each institutions to be
shown separately as sub-head)
Total-109
800 Other Loans
Total-6003
Major Head 6004 Loans and
Advances from Central/State
Government
01 Non-Plan Loans
800 Other Loans
Total-O1
02 Loans for Plan Schemes
101 Block Loans
800 Other Loans (Details to be
given at
sub-head level)
Total-02
Total-6004
Total Debt
Major Head 6202-Loans for
Education, Sports, Arts &
Culture
03 Sports and Youth Services
800 Other Loans
xx Youth Clubs (sub-head)
Total-6202
Major Head 6215- Loans for
Water Supply and Sanitation
01 Water Supply
102 Rural Water Supply
Programmes
02. Sewerage and Sanitation
800 Other Loans
Total-62l5
Major Head-626l-Loans for
Housing
03 Rural Housing
800 Other Loans
Total-62l6
Major Head-640l-Loans for
Crop Husbandry
104 Agriculture Farms
Total-640l
Major Head-6403-Loans for
Animal Husbandry
195 Loans to Animal
Husbandry Co-operative
Total-6403
Major Head-6404-Loans for
Dairy Development
102 Loans for Dairy
Development Project
Total-6404
Major Heads-6515-Loans for
Other Rural Development
Programme
103 Loans for Rural Works
Programme
Total-65l5

Major Head-6851-Loans for

Village and
Small Industries
200 Other Village Industries
Total-6851
Major Head-761O-Loans to
Panchayat Employees etc.
201 House Building Advance
202 Advances for Purchase
203of.Motor Conveyances
203 Advances for Purchase of
other Conveyances
Total-7610
Total-Loans and Advances
(Receipt)
Total Part-l Panchayat Fund
EXPENDITURE HEADS
EXPENDITURE HEADS
(REVENUE ACCOUNT)
PART 1-Panchayat Fund
Major Head 2029-Land
Revenue
101 Collection Charges
Total- 101
800 Other Receipts
Total-2029
Major Head-2041-Taxes on
Vehicles
101 Collection Charges
Total-l01
Total-2041
Major Head-2045-0ther
Taxes and Duties on
Commodities & Services
101 Collection Charges
Entertainment
104 Collection Charges Taxes
on
goods & Passengers
Total-2045
Major Head 2049 Interest
Payments
01 Interest on internal debt
(minor head asper requirement)
03 Interest on Small Savings,
Provident Funds etc.
j04 Interest on Provident funds.
xx Interest on panchayat
employees Fund Total-xx .
04 Interest on Loans and
Advances from State/Central
Govt,(Minor head as
applicable- details to be given
at sub-head level)
101 Interest on Loans for Plan
Schemes (details to be given at
sub-head level) Total-101
104 Interest on Loans for non-
plan Schemes (details to be
given at sub-head level) Total-
104
Total-04
60 Interest on other
Obligations
101 Interest on Deposit
701 Miscellaneous
Total-701
Total-60
Total-2049

Major Head-2059-
Public Works
01 Office Building
053 Maintenance and
Repairs
xx Works Charged
Establishment (sub-head)
Total-xx
xx Other maintenance
expenditure (sub-head)
Total-xx
Total-053
Total-0l
60 Other Buildings
051 Construction
xx Construction of
Sheds, Godowns,
Warehouses
053 Maintenance and
Repairs
xx Work Charged
Establishment (sub-head)
xx Other Maintenance
Expenditure
Total-2059
Major Head-2071-
Pension and Other
Retirement Benefits
01 Civil
101 Superannuation and
Retirement Advances
04 Pensionery Charges
xx Payment of Pension
and other retirement
benefits
Total-xx
Total-I01
107 Contributions to
Pension and Gratuities
108 Contributions to
Provident Funds
800 Other Expenditure
(will include as object
heads-Pensionary
Charges Contributions
for pension and ,eave
salary of employees on
deputation etc.)
Total-800
Total-2071
Major Head-2202-
General Education
01 Elementary Education
101 Primary Schools
(sub-major head)
xx Opening of new
Primary
Schools/Conversion of
Basic Schools into
Primary Schools
yy Provision of
additional
teachers/Teachers
(detailed head)
01 Salaries(Teachers)
21 Supplies & Materials
(Object Head)
l02 Assistance to
Voluntary Organisation
for Primary Schools
l04 Inspection
107 Teacher's Training
109 Scholarship &
Incentives
800 Other Expenses
xx School Lunch/Mid-
Day-Meal Programmes
21 Supplies & Materials
02 Secondary Education
(sub-major Head)
104 Teachers & Other
Services
105 Teacher's Training
107 Scholarships
109 Secondary Schools
04 Adult Education
(Sub-major Head)
103 Rural Functional
Literary Programmes
200 Other Adult
Education Programmes
Total-2202-General
Education
Major Head-2203-
Technical Education
103 Technical Schools
xx Craft Centres
01 Salaries (to
Instructors)
14 Rent, Rates & Taxes
20 Other Administrative
Expenditure (Cash
Incentives to trainees and
training material)
50 Other Charges (Prizes
etc.)
107 Scholarships
800 Other Expenditure
xx Vocational Education
(sub-head)
Total-xx
Total-2203
Major Hrad-2204-
Sports and Youth
Serv.ices
101 Physical Education
xx Assistance to Primary
Schools
Total-xx
xx Assistance to Non-
Govt. Schools
Total-xx
Total-101
103 Youth Welfare
Programmes for non-
students.
xx Youth Camps
Total-xx
xx. Youth HQstels
Total-xx
xx N.C.C.
Total-xx
Total-l03
104 Sports & Games
xx Maintenance of
Playgrounds
xx Maintenance of
Gymnasium
Total-104
Total-2204
Major Head-2205-Art
and Culture
101 Fine Arts Education
xx Assistance to Private
Institutions
102 Promotion of Art &
Culture
105 Public Libraries
xx Assistance to Public
Libraries
Total-xx
Total-105
Total-2205
Major Head-2210-
Medical & Public
Health
03 Rural Health
Services-Allopathy
101 Health sub-centres'
102 Subsidiary Health
Centres
103 Primary Health
Centres
110 Hospitals &
Dispensaries
06 Public Health (sub-
major head)
101 Prevention &
Control of diseases
xx National Anti-Malaria
Programme (NAMP)/
xx Trachoma &
Blindness Control
Programme (TBC)/
xx National Aids Control
Programme (NAC)
yy Directorate of
NAMPITBC cell/NAC
cell
(detailed head)
01 Salaries
02 Wages xx Medical
relief camps
Total-101
Total-06
Total-2210
Major Head-2211-
Family Welfare
101 Rural Family
Welfare Services
xx Family Welfare
Camps
Total-xx
Total-101
103 Maternity and Child
Health
xx Immunisation of
infants & pre-school
children
Total-l03
Total-2211
Major Head"2215 Water
Supply. and Sanitation
01 Walter Supply
001 Direction &
Administration
01 Salaries
11 Travel expenses'
13 Office expenses
Total-01
102 Rural Water Supply
Programmes
xx Drinking Water
Supply schemes
xx Maintenance &.
Repairs of water supply
lines tube-wells etc.
(works & works charged
establishment to be
shown separately)
Total-xx
Total-l02
Total-2215
Major Head-2216-
Honsing
03 Rural Housing
102 Provision of house
site to landless &
800 Other Expenditure
Total-03
ToatI-2216
Major Head-2225-
Welfare of Scheduled
Castes, Scheduled
Tribes and Other
Backward Classes
0 I Welfare of Scheduled
Castes
277 Education
xx Scholarship to SC
students in primary
schools
34 Scholarships/Stipends
Total-xx
xx Scholarship to SC
students in secondary
schools
34 Scholarships/Stipends
Total-xx
xx Scholarship to SC
students in Non-Govt.
Schools
34 Scholarships/Stipends
Total-xx
xx Other concessions to
SC students in Primary
Schools
50 Other Charges
Total-xx
xx, Other concessions to
SC students in Non-
Govt. Schools
50 Other Charges
Total-xx
xx Maintenance of
hostels for SC s.tudents
27 Minor Works
xx Health
Total-xx
Total-277
282 Housing 283
Provision of house site to
landless SC
Total-01
02 Welfare to STs (same
minor heads & subheads
as welfare of SCs
03 Welfare of OBCs
(same minor heads
& Subheads as welfare
of SCs)
Total-2225
Major Head-2235-
Social Security and
Welfare
02 Social Welfare
101 Welfare of
Handicapped
102 Child Welfare
Total-102
103 Women's Welfare
104 Welfare of Aged,
Infirm and Destitute
Total-l03
Total-02
Total 2235
Major Head.2236.
Nutrition
02 Distribution of
Nutritious Food and
Beverages
101 Special Nutrition
Programme
102 Mid-day Meals
xx Distriburion of
nutritious mid day meals
Total-l02
Total-02
TotaI-2236
Major Head-2401-Crop
Husbandry
109 Extension and
Farmer's Training
110 Crop Insurance
Total-110
115 Scheme of small &
Marginal farmers
& agricultural labourers
119 Horticulture and
Vegetable crops
xx Kitchen gardens &
vegetable crops
xx Fresh fruits &
vegetable nursery
Total-xx
Total-l 19
195 Assistance to
farming Co-operation
800 Other Expenditure
Total.800
Total .2401
Major Head-2402-Soil
and Water
Conservation
102 Soil Conservation
xx Reclamation of
Ravines
xx Water Conservation
Total-xx
Total-102
800 Other expenditure
Tatal.2402
Major Head-2403-
Animal Husbandry
101 Veterinary Services
and Animal Health
xx Prevention & control
of anima! diseases
Total-xx
Total-l0l
102 Cattle and Buffalo
Development
xx Cattle shows
xx Cattle breeding
Total-xx
Total-l02
103 Poultry
Development
xx Poultry Farms
xx Total- xx
Total-I03
107- Fodder and Feed
Development
108 Insurance of
livestock & poultry
800 Other Expenditure
xx Gosadan etc.
Total-xx
Total-800
Total-2403
Major Head-2404-
Dairy Development
102 Dairy Development
Projects
195 Assistance to Milk-
co-operatives
(each milk scheme will
be a minor head)
Total-2404
Major Head-2405-
Fisheries
10 1 Inland Fisheries
Xx Landing and Berthing
Facilities
Total-xx
Total-101
Total-2405
Major Head-2406-
Forestry and Wild Life
01 Forestry
102 Social Farm Forestry
xx Rural Forestry
Total-2406
Major Head-2408-Food
Storage &Warehousing
01 Food
101 Procurement &
Supply
xx Public Distribution
yy Fair price Shops
(detail head)
yy. Co-operative
Societies (detail head)
Total-IOI
102 Food Subsidies
Total-2408
Major Head-2501-
Special Programmes
for Rural Development.
01 Integrated Rural
Development
Programme
003 Training
xx TRYSEM Training of
Rural Youth for Self
Employment
34- Scholarship/Stipend
Total-xx
ToraI-003
Total-01
02 Drought Prone Areas
Development
Programme
102 Afforestation
Total-02
03 Desert Development
Programme
04 Integrated Rural
Energy Planning
Programme
104 Project
Implementation
06 Self Employment
Programme
101 Swarnjayanti Gram
Swarojgar Yojna
Total-2501
Major Head-2505-
Rural Employment
01 National Programmes
702 Jawahar Gram
Sarnridhi Yojna '
xx Employment
Guarantee Scheme
33- Subsidy
Total-xx
Total- 702
Total-2505
Major Head-2506-Land
Reforms
101 Djrection &
Administration
102 Consolidation of
holdings
800 Other Expenditure
Total-2506
Major Head-2515-0ther
Rural Development
Programmes
101 Panchayat Raj
xx Zilla Parishad/Panchayat
Samiti/Village
Parishad administration
yy Allowances &
honorarium of Chairman
(detailed head)
06 Honorarium
11. Domestic Travel
Expenses
yy Allowances &
Honorarium of Vice-
Chairman (detailed head)
06 Honorarium
11 Domestic Travel
Expenses
yy Allowances & honoraria
of Members (detailed head)
06 Honorarium
11 Domestic Travel
Expenses
yy Zilla ParishadIBlock
PanchayatNiIlage
Panchayat Administration
0 I Salaries
11 Domestic Travel
Expenses
13 Office Expenses
(postage, stationery etc.)
14 Rent Rates & Taxes
20 Other Administrative
expenses
(will include Panchayat
election expenses)
28 Professional Service
Expenses (Will include
fees for preparation of
annual accounts if any)
32 Contributions
yy Civil Services (detailed
head)
20 Other Administrative
expenses (social & cultural
activities) 21 Supplies &
Materials
Total- xx
Total-101
26 Advertisement and
Publicity (public T.V,
Radio)
27 Minor Works
(maintenance of burial
grounds,
Akharas, public lavatories,
Street lighting etc.)
Total-xx
Total-2515
Major Head-2702-Minor
Irrigation
01 Surface Water
101 Water Tanks
xx Maintenance & Repairs
of Water Tanks/Ponds
(works expenditure & work
charged expenditure
to be shown separately)
102 Lift Irrigation Schemes
xxCanals .
yy Maintenance & Repairs
of Canals (works
expenditure
& work charged
expenditure to be shown
separately)
Total-xx
Total-01
02 Ground Water
103 Tube wells
yy Maintenance & Repairs
of Tube wells (works
expenditure & work
charged expenditure to be
shown separately)
Total-xx
Total-102
Total-02
Total-2702
Major Head-2801-Power
06 Rural electrification
800 Other expenditure
xx Maintenance of Street
Lights
Total-2801
Major Head-2810~Non-
Conventional Sources of
Energy,
01 Bio-energy
102 Community &
Institutional Bio-gas
Development
xx Maintenance of Bio-gas
Plants
Total-01
02 Solar
101 Solar Thermal Energy
programme
xx Maintenance of Solar
lights, Cookers etc.
Total-2810
Major Head-2851-
ViIlageand Small
Industries
102 Small Scale Industries
103 Hand Loom Industries
104 Hand Craft Industries
105 Khadi & Village
Industries
106 Coir Industries
107 Sericuiture Industries
111 Employment Scheme for
Educated unemployed youth
200 Other Village Industries
xx Food Processing
Industries
(any other schemes as per
local needs)
Total-xx
Total-107
Total-2851
Major Head-3054-Roads
and Bridges
03 State Highways
102 Bridges
xx Maintenance & Repairs
(works expenditure &
work charge expenditure to
be shown separately)
Total-xx
Total-I02
337 Road Works
xx Maintenance & Repairs
(works expenditure &
work charge expenditure to
be shown separately)
Total xx
Toful-337
Total-03
04 District and other Roads
337 Road Works
xx District Roads
yy Maintenance & Repairs
(works expenditure &
work charge expenditure to
be shown separately)
xx Rural Roads
yy Maintenance & Repairs
(works expenditure &
work charge expenditure to
be shown separately)
Total-xx
Total-337
Total-04
Total-3054
Major Head-3055-Road
Transport
800 Other Expenditure
(Expenses on each transport
service run by panchayats
will be recorded under
suitable sub-heads & detailed
head e.g. management,
operation, repairs &
maintenance etc.)
Total-800
Total-3055
Total-expenditure Heads
(Revenue Account)
EXPENDITURE HEADS
(CAPITAL ACCOUNT)
Major Head-4059-Capital
Outlay on Public Works
01 Office Buildings
051 Construction
xx Construction of Office etc.
(Details of each construction
to be given separately.)
Total-xx
Total-051
201 Acquisition of land
Total-01
60 Other buildings (sub-
major head)
051 Construction
xx Construction of Sheds,
Tanga stands, Bus stops,
Bathing Ghats etc.
Total-xx
Total-201
Total-60
80 General (sub-major head)
201 Acquisition of land
Total-80
Total-4059
Major Head-4202-Capital
Outlay on Education,
Sports, Art and Culture
01 General Education
201 Elementary Education
xx Buildings
xx Construction of Primary
Schools, Pathshalas etc.
xx Assistance for
Construction of primary
schools
Total-xx
Total-20l
Total-01
03 Sports and Youth Services
101 Youth Hostels
xx Constructions of Youth
Hostels
Total-xx
Total-101
102 Sports Stadium
xx Construction of Sports
Stadium
Total-xx
Total-l02
xx Constructions of Play
Grounds
Total-xx
Total-03
04 Art and Culture 105
Public Libraries xx
Construction of District
Library
Total-xx
xx Assistance for
Construction of Libraries
Total-xx
Total-105
Total-04
TotaI-4202
Major Head 4210 Capital
Outlay on Medical and
Public Health
02 Rural Health
101 Health Sub Centers
102 Subsidiary Health
Centers
103 Primary Health Centers
xx Constructions of Primary
Health Centers
xx Purchase of Equipment &
linen etc.
21 Supplies & materials
52 Machinery & equipment
Total-xx
Total-l03
104 Community Health
Centers
xx Construction of
Community Health Centers
xx Purchase of Equipment,
linen etc.
21 Supplies and Material
52 Machinery & Equipment.
110 Hospitals & Dispensaries
xx District Health Centers
yy Construction of District
Health Centers
yy Purchase of Equipment,
linen etc.
21 Supplies & materials
52 Machinery & equipment
Total-xx
Total-l 10
Total 4210
Major Head~4211-Capital
Outlay on Family Welfare
101 Rural Family Welfare
Services
103 Maternity and Child
Welfare
xx Constructions of
Maternity and Child Welfare
Centre at (to be indicated
separately for each centre)
Total-xx
Total-103
106 Services & Supplies
xx Details of Centre
21 Supplies and Material (to
be shown centre wise)
Total-106
Total-4211
Major Head-4215-Capital
Outlay on Water Supply
and Sanitation
01 Water Supply
102 Rural Water Supply
xx Laying of Water Supply
Scheme at --------
Total-xx
xx Tube wells/wells
yy Drilling of Tube
wells/wells at--------
Total- xx
Total-l02
Total-0l
Total-4215
Major Head-4216-Capital
Outlay on Housing
03 Rural Housing
800 Other Expenditure
(Each class of scheme will be
a minor head)
Total-800
Total-4216
Major Head 4225 Capital
Outlay on Welfare of
SC,ST, and OBC
01 Welfare of SC
277 Education
282 Health
283 Housing
800 Other expenditure
Total-0l
02 Welfare of ST
277 Education
282 Health
283 Housing
800 Other expenditure
Total-02
03 Welfare of OBCs
277 Education
282 Health
283 Housing
800 Other expenditure
Total-03
Total-4225
Major Head-4235-Capital
Outlay on Social Welfare
02 Social Welfare
101 Welfare of handicapped
102 Child Welfare
(schemes like construction of
Anganwari centers may be
shown separately.)
Total-102
103 Women's Welfare
104 Welfare of Aged, Infirm
& Destitute
Total-02
Total-4235
Major Head- 4401-Capital
Outlay on Crop Husbandry
101 Farming Co-operatives
102 Food Grain Crops
xx Construction of Godowns
Total-xx
Total-l02
103 Seeds
xx Purchase and Sale of
Seeds
Total-xx
Xx Development &
Distribution of Seeds
52- Machinery & Equipment
Total- xx
Total-l 03
103 Manure & Fertilizers
xx Purchase of manure
Total-xx
Total-105
Total-4401
Major Head-4402-Capital
Outlay on Soil & Water
Conservation
102 Soil Conservation
xx Construction of
Bandhis/Water sheds
Total-l02
Total-4402
Major Head-4404-Capital
Outlay on Dairy
Development
102 Dairy Development
Project
xx Construction of Buildings
for Dairies
Total-xx
Total-102
Total-4404
Major Head-4405-Capital
Outlay on Fisheries
101 Inland Fisheries
xx Village Fisheries
xx Construction of Fish pond
at
Total-xx
800 Other expenditure
Total-101
Total-4405
Major Head-4406-Capiatl
Outlay on Fisheries 01
Forestry
102 Social and Form Forestry
xx Plantation on road sides
xx Development of Waste
Land
xx Development of Grazing
Land
xx Agriculture farms &
orchards
Total-01
Total-4406
Major Head-4408-Capital
Outlay on Food Storage
and Warehousing
01 Food
101 Procurement & Supply
02 Storage and Warehousing
101 Rural Godown
programmes
xx Schemes for development
of rural godowns
Total-xx
xx Buildings
xx Development of Mandis,
Warehouses
Total-xx
Total-101
Total-02
Total-4408
Major Head-4425-Capital
Outlay on Co-operation
106 Investment in
Multipurpose Rural Co-
operatives
xx Purchase & Distribution
of fertilizers through Co-
operatives
Total-4425
Major Head-4515-Capital
Outlay on Other Rural
Development Programmes
102 Community development
xx Construction of Building
Total- xx
Total-l02
Total-4515
Major Head-4702-Capital
Outlay on Minor Irrigation
051 Construction
xx Construction of Canals
(each scheme to be shown
separately.)
xx Construction of Tube
wells (each scheme to be
shown separately)
xx Construction of tanks
(each scheme to be shown
separately)
Total-xx
Total-051
052 Machinery & Equipment
799 Suspense
Total-4702
Major Head-4801-Capital
Out Lay on Power Projects
06 Rural Electrification
800 Other Expenditure
xx Fixing of Street Lights
Total-xx
Total-800
Total-06
Total-4801
Major Head-4810-Capital
Out Lay on Non-
conventional sources of
energy.
101 Bio-energy
xx Schemes including Bio-
gas plants
Total-xx
Total-101
02 Solar
xx Construction of Solar
Energy projects
xx Improved Chullahs &
other efficient energy devices
Total-xx
Total-4810
Major Head 5054 Capital
Outlay on Roads and
Bridges
03 State Highways
101 Bridges
xx Construction of Roads,
Bridges etc.
xx Acquisition of Land
337 Road Works
xx Construction of ...,.....
xx Acquisition of Land
04 District and Other Roads
337 Road Works
xx Constructions of Village
roads
Total-xx
Total-337
Total-04
Total-5054
Major Head 5055 Capital
Outlay on Road Transport
102 Acquisition of Fleet
xx Purchase of Vehicles
Total-xx
Total-l02
Total-5055
Total- Expenditure Heads
(Capital Account)
LOANS AND ADVANCES
Disbursements
Major Head-6003-Debt
109 Loans from other
Institutions (each institution
to be shown separately)
xx Repayment of loans to
other institutions (each
institution to be shown
separately)
xx Repayment of loans to
ZPIPSNP (each institution to
be shown separately)
Total-109
800 Other Loans
Total-800
Total-6003
Major Head-6004-Loans
and Advances from
Central/State Government
01 Non-Plan Loans
800 Other Loans (repayment
of loans to Central/State
Govt. to be shown at sub-
head level)
Total-800
Total-0l
02 Loans for Plan Schemes
101 Block Loans
800 Other Loans (repayment
of loans to CentraVState
Govt. to be shown at sub-
head level)
Total-02
Total-6004
Total-Debt
Major Head-6202-Loans
for Education, Sports, Art
and Culture
01 General Education
202 Secondary Education
xx Loans for Educational
institutions for
Constructions of buildings
etc.
Total-xx
Total-202
203 University and Higher
Education
xx Loans for deserving
students under
National Scholarship Scheme
Total-xx
Total-203
Total-OJ
02 Technical Education
103 Technical Schools
xx Loans to poor students in
Engineering Colleges
Total-xx
Total-103
Total-02
Total-6202
Major Head-6215-Loans
for Water Supply and
Sanitation
01 Water Supply
xx Rural new Water supply
schemes
Total-xx
Total-102
Total-0l
02 Sewage and Sanitation
800 Other Loans
xx Sanitation Services
Total-xx
Total-800
Total-02
Total-62l5
Major Head-640l-Loans for
Crop Husbandry
800 Other Loans
xx Modern Agricultural
Machines
Total-xx
xx Farmers Loans
Total-xx
Total-800
Total-640l
Major Head-6403-Loans
for Animal Husbandry
195 Loans to animal
husbandry co-operatives
Total-195
Total-6403
Major Head-6404-Loans
for Dairy Development
102 Dairy Development
Projects
Total-l02
Total-6404
Major Head-65l5-Loans for
Other Rural
Development Programmes
800 Other Loans
Total-800
Total-6515
Major Head-685l-Loans for
Village and Small
Industries
109 Composite village and
small industries co-operatives
xx State Handicraft
Development Scheme
Total-xx
Total-l09
Total-685l
Major Head.76l0-Loan to
Panchayat Employees
201 House Building
Advances
xx House Building Advances
to Panchayat Employees
Total-xx
Total-201
202 Advances for the
purchase of Motor
Conveyance
xx Advances for the purchase
of Motor Conveyances
Total-xx
Total-202
203 Advances for purchase of
other Conveyances
xx Advances for purchase of
cycle
Total-xx
Total-203
800 Other advances
xx Advances for marriage
ceremonies
Total-7610
Total-Loans and advances
Total Part-I Panchayat
Fund

Annexure-V
FORM NO-11
Register of Lands in charge of Zilla Parishad/Panchayat Samiti/Village Panchayat

Date of
From Whom Reference to Survey no.
Transfer Area of
Sl.No Transferred/ Purpose agreement etc. with
purchase or land
acquired award etc. boundaries
acquisition
1 2 3 4 5 6 7

Building
Utilisation
Boundaries if any No. and
Assessment/ of Amount
Valuation
sketch of the acquired the building/ paid Rs.
date of Remarks
land with the voucher
land
land
8 9 10 11 12 13 14

FORM NO-12
(Sub-Rule 5 of Rule 38)
REGISTER FOR EARNEST MONEY AND SECURITY DEPOSIT

Signature
Nature of Signature of the
Date of deposit(with of the concerned
Sl.No Amount Purpose Remarks
Receipt No and concerned officer
date) officer relating
deposit
1 2 3 4 5 6 7 8 9
 FORM NO-13
(RULE-39)
MUSTER ROLL
Cash Book Voucher No……………………………… Date…………………….
Description No Names (Grouped Father’s Day’s worked Rates Amount due Dated initial and remarks
according to class) Name Date of month of paying officer made at
1 2 3 4 total the time of payment

Passed for (Rs………………………………..) Rupees… ................................................. only

Date…………………………………….
Measurement taken on .......................................................................... (date)
Date………………………………………….

Signature of the Officer

Signature of the J.E.

FORM NO-14
(RULE-40)
Measurement Book No.

NAME OF THE OFFICER……………………………………………………………………………………

DATE OF FIRST ENTRY…………………………………………………………………………………….
DATE OF LAST ENTRY……………………………………………………………………………………..
INDEX

A. Full name of work as given in estimate………………………………………………………………

B. Situation of work……………………………………………………………………………………..
C. Name of Contractor…………………………………………………………………………………..
D. No & Date of his agreement………………………………………………………………………….
E. Date of commencement of the work…………………………………………………………………
F. Date of completion of the work………………………………………………………………………

Details of actual measurement

Particulars
Number Length Breath Depth Contents of area
1 2 3 4 5 6
 FORM NO 15
SUB-RULE-1 OF RULE-45
ASSASSMENT AND COLLECTION OF TAXES ETC, REGISTER
NAME OF TAX, RATE, FEE LESS

Sl.No Name of Amount Previou Total Date of Receipt Amoun Outstanding Initial of the Remarks
assesses assessed during s arrear Collection No & t at the end of officer
with full the current Date collecte the year concerned
address year(Yearly d
Rs……. Half
Yearly
Rs…….indicate
where
necessary)
1 2 3 4 5 6 7 8 9 10 11
 FORM No. 16
(SUB-RULE (4) OF RULE-46)

LICENCE
(Counter File) No. .....................

(Under Section - 25, 57 & 95 of the Assam Panchayat Act, 1994).

For the Year/half year ending .............. ......................................
Period from ........................... To................ ............................ .
The Gaon Panchayat :
The Anchalik Panchayat of ...................................................
Zilla Parishad
hereby grants unto . .................... Son of....................residing at
.......................village ......... .......... Mauza ...................... .
This licence will be valid within the jurisdiction of ................... Gaon
Panchayat ....................................
Anchalik Panchayat
Zilla Parishad
For the under mentioned purposes ..................... ......................
Description of item for which Rate Amount of Fees received
licence is granted.

The 200....................................

Signature of the Officer with seal

FORM NO-17
SUB-RULE-8 OF RULE-46
REGISTER FOR LICENCE HOLDERS

Village/Mouza……………………………./ ............................................. Gaon Panchayat/Anchalik

Panchayat………………………………./……………………………………………………………………..

FOR HALF YEAR

Na Nam Father’ Reside Full Amount Current Total Amoun License Amount Amount remitted
me e s Name nce particulars of arrear Tax deman t of Book deposited
of (Here insert (from 1st d for Tax No Amo Date Amo Ref to
the kind of the Half the 1st realize unt unt remission
Vill item for Year) half d order No
age which year & date
license is
granted.
1 2 3 4 5 6 7 8 9 10 11 12 13 14
 LICENCE USED
SECOND HALF YEAR

Det Bala Amoun Current Total Amount License Amount Amount remitted Total Balanc Remar
ail nce t of Tax demand for of tax Book No. deposited Amount amount e ks
acc outst arrear second half realized Ref to remission of outstan (Mutati
oun andi Tax year order No & date collecti ding at ons
t of ng at (from Amo Date on & the cancell
coll the last unt remissi close of ation
ecti clos half on the half etc.)
on e of year) year
& half
rem year
issi
on
21
15 16 17 18 19 20 22 23 24 25 26 27 28

FORM NO-18
SUB-RULE -17 OF RULE-47
REGISTER ON MARKETS, FERRIES, FISHERIES AND POUNDS
Account for the year…………………….

S Name How Registration/ Mou Name of Date of Settlem Arre Total amount Receipt Balanc Remar
l of the acquire patta/dag No. za lessee for settlem ent ar realized No & e ks
. assets d by (where the year ent price any during the Date
N and Pancha available of with full for the year
o address yat land) address year
Pancha
yat
wise

1 2 3 4 5 6 7 8 9 10 11 12 13

N.B. - (1) For different assets, separate page should be used.

(2) List of assets should be recorded GP/AP/ZP wise.
(3) Column 6 to 12 should include year wise particulars only.

FORM NO 19
SUB-RULE-18(IV) OF RULE -47
REGISTER OF PERMITS FOR FISHING IN FISHERIES

Address
Signature
and Description Period Receipt Permit
Name of Fees of
Sl. No name of of of No. & when Remarks
fisheries paid Rs. issuing
the instrument permit Date issued
authority
applicant
1 2 3 4 5 6 7 8 9 10
 FORM NO 20
SUB-RULE-18(IV) OF RULE -47
PERMITS FOR FISHING IN FISHERY ALLOTTED TO PANCHAYAT

Permit Counter Foil Permit Counter Foil

No… ............................................................................gaon No… ............................................................................ gaon

Panchayat/Anchalik Panchayat/Zilla Parishad hereby Panchayat/Anchalik Panchayat/Zilla Parishad hereby
grants unto……………………….. Son of…………….. grants unto……………………….. Son of……………..
of Village …………………..Mouza………………….. of Village …………………..Mouza…………………..
this permit valid for a period of one year ending this permit valid for a period of one year ending
…………days from …………………… to ……………. …………days from …………………… to …………….
Fish in the fishery with such instrument as described Fish in the fishery with such instrument as described
below- below-
Name & description of the fishery……………………….. Name & description of the fishery………………………..
Description of instrument………………………………… Description of instrument…………………………………
Fees paid…………………….. Date……………………... Fees paid…………………….. Date……………………...

Signature & Seal of the Officer Signature & Seal of the Officer

ANNEXURE - "A"
(RULE-46 (1))
I Shri… ................................................................................................................................. as president Gaon
Panchayat/Anchalik Panchayat/Zilla Parishad do hereby order and notify under Rule-47 (1) of the Assam
Panchayat (Financial) Rules, 2002, that every owner of………………………………………..as per list
appended herewith, who are residing within the territorial limits of the… .................................... Gaon
Panchayat/Anchalik Panchayat/Zilla Parishad, be liable to pay licence fee and shall takeout a licence on a
half yearly/yearly basis for every year for the purposes, commencing from
.................................To…………………..from the Office of the ............................................ Gaon
Panchayat/Anchalik Panchayat/Zilla Parishad by paying the prescribed amount of fee
within ..................... without fail.
Failure to do so, on the part of the aforesaid owners shall ;invite penalty under the said Act, and
the Rules thereunder.
Date…………………………….......

…………………………………………….
(Signature of the President of .................................
Gaon Panchayat/Anchalik Panchayat/Zilla Parishad.
(* Strike out the word or words which is not applicable.)
 ANNEXURE - "B"
(RULE- (11)(i)
FORM OF LEASE FOR MARKET/FISHERY/FERRY
………………………………………………………………….is hereby appointed to collect the
authorized fees in respect of… ................................................................... Market/ Ferry/Fishery under the
following conditions :
That the lessee shall pay as rent, sum of Rs… ........................................... for which he (and his
surety/sureties)… ........................................................................................................(name of surety/sureties
jointly or severally shall be furnished) here bound by …………………………. ( + )………………………
Nos. of installments in a year, that is to say :-
Rs. On the day
Rs. On the day
Rs. On the day
( + ) here interest the number of installments, which should be the same of the number quarterly or monthly
periods for which the lease is granted.
To the ........................................... Gaon Panchayat/Anchalik Panchayat/Zilla Parishad for the right
to appropriate to his own use………………………………years from the ................................................ day
of………………. to the day… ....................................... the fees to be levied in respect of the said Market/
Ferry/ Fishery according to his scale mentioned by the said *Gaon Panchayat/Anchalik Panchayat /Zilla
Parishad.
And further that the sum of Rs………………………….Deposited by the leasee with the said
………………………..Gaon Panchayat/Anchalik Panchayat/Zilla Parishad as security for due payment of
the next reserved as aforesaid and the observance of the conditions of the lease.
That on non-payment of rent, the said sum or so much thereof, as is necessary shall be appointed
by the said ......................... Panchayat as rent, and the lessee shall forthwith deposit such further amount as
will restore the said deposited sum. And further that the lessee shall fulfill the following convenants:
(a) He shall provide and maintain a pure source of water supply.
(b) He shall cause the market to be drained iri such manner as the Panchayat may direct and keep
the drain clean or he shall maintain the drain in good order.
(c )He shall cause the market to be kept clean of filth and refuse and all refuse, sweepings garbage
and manure to be removed to a distance of not less than 250 yards from the boundary of the Market at his
own cost and burnt, and shall have all corpses found within the market removed to a similar distance and
buried.
(d) He shall himself accompany any Officers authorized by Government or the Panchayat to
inspect the market or depute some persons to accompany him when inspecting the market.
 (e) He shall report to the nearest office authorized under relevant Sections of the Prevention of
Food Adulteration Act, 1954 when putrid fish, flesh, fruits, Vegetable or other articles of Food and Drink
are exposed for sale in the Hat.

(f) He shall provide and maintain a latrine and maintain a urinal within the market for the
convenience of the public and shall cause it to be cleaned to the satisfaction of the Panchayat concerned.
(g) He shall publish and keep published on a board the fees leviable under the orders of competent
authority and shall not levy any excessive or unwarranted fees. Without prejudice to the generality of the
conditions of this lease, the concerned Panchayat shall be at liberty to cancel this lease immediately in the
event of the levy by the lessee of excessive for, unwarranted fees, and that in addition to and not in
substitution for, any other penalties to which the lessee may thereby become liable.
(h) He shall keep order in the market or cause it to be kept and shall abide by all the lawful
directions of the Panchayat.
(i) He shall charge not toll or fees in respect of Government goods belonging to, or carried on
behalf of Govt. And further, that the lessee shall not assign or sublet the right to collect the authorized fees
in respect of the said ............ market without the consent in writing of the said .................. Panchayat.
In the event of his breaking any of the convenants herein contained, the said................. Panchayat
shall be at liberty to cancel his lease and the lessee shall forfeit without objection, the aforesaid authority
deposited by him and upon the determination of the lease in consequence of his breaking any of the
convenants herein obtained, the said… ........................ Panchayat shall be at liberty to re-sell the right to
collect the authorised fees in respect of the said ............ market to any other person, and if the price fetched
at such re-sell does not cover the balance of the rent payable by him, to take action for the recovery of the
amount of loss him and his surety or sureties or his/or theirs/heirs execution or representatives as arrears of
land revenues unless the amount of security deposited by him with the said ............................ Panchayat or
the residue of it, if any, is sufficient to defray the amount of loss.
Also that sum which the lessee become liable to pay in virture of this agreement shall be
recoverable from him/and his surety or sureties or his or their heirs, executors or representatives in the
manner provided by law for the recovery of arrears of land revenue:
Provided also that in lieu of cancellation, the Panchayat may direct the sum deposited as surety or
any portion thereof to be forfeited and shall be forfeited accordingly to the Panchayat, and the lessee shall
forthwith deposit such further amount as shall restore the sum to be deposited to the said sum of
Rs………..
.................................... .............
Witness
President/Executive Officer/
Chief Executive Officer
I accept this lease subject to all the conditions mentioned therein.
 Witness
Signature or thumb impression of the lessee

Signature or thumb impression of the Surety/Sureties

Witness
(Strike out the word or words which are not applicable.)

THE
ASSAM PANCHAYAT (ADMINISTRATIVE) RULES, 2002
[Dated the 26th August, 2002]
No. PDA. 118/95/58- In exercise of the powers conferred by Section 141 of the Assam Panchayat Act,
1994 (Assam Act XVIII of 1994), the Governor of Assam is hereby pleased to make the following rules,
namely
1. Short Title and Commencement. - (1) These Rules may be called the Assam Panchayat
(Administrative) Rules, 2002.
(2) They shall come into force on such date as may be fixed by the State Government in this
behalf by Notification in the Official Gazette.

2. Staffing Pattern for Gaon Panchayat, Anchalik Panchayat and Zilla Parishad. - (i) the
following shall be the staffing pattern for Zilla Parishad, Anchalik Panchayat and Gaon Panchayat
(a) For Zilla Parishad - Grade - III - Staff.
(i) Head 1 (One)
(ii) Upper Division Asstt. 2 (Two)
(iii) Lower Division Asstt. 4 (Four)
(iv) Accountant 1 (One)
(v) Junior Engineer 1 (One)
(vi) Tax Collector 2 (Two)
(vii) Driver 1 (One)
Grade - IV Staff.
(viiii) Peon 4 (Four)
(ix) Chowkidar 2 (Two)
(b) For Anchalik Panchayat - Grade - III Staff.
(i) Upper Division Asstt. 1 (One)
(ii) Lower Division Asstt. 2 (Two)
(iii) Tax Collector 2 (Two)
 Grade - IV Staff.
(i) Peon 2 (Two)
(ii) Chowkidar 1 (One)
(c) For Gaon Panchayat - Grade - III Staff.
(i) Secretary 1 (One)
(ii) Tax Collector cum Road Moherar 1 (One)
Grade - IV Staff.
(iii) Peon-cum-Chowkidar 1 (One)
(ii) Against the pattern under sub-rule (1), as far as practicable, posts shall be manned by the
Provincialised Panchayat employees at all levels as under Section 30(1), Section - 62(2) and Section 102
(5) of the Assam Panchayat Act, 1994 within the limit of sanctioned strength of various categories of
Provincialised Panchayat employees of the State. .
(iii) Except the posts of Head Assistant, Upper Division Assistant, Accountant, which 'are
promotional posts and are required to be filled up from out of the existing Provincialised employees both
regular and Ex-cadre, the posts which could not be filled up from out of the Provincialised ones, shall be
f1lled up by re-deploying excess staff of this Department and other DepartmentS having requisite
qualification. If posts still remain vacant the same ~hall be recruited in the manner provided under Section
140( 1) of the Assam Panchayat Act, 1994. The State Government shall exercise such powers of
redeployment, transfer of posts with incumbents to districts outside the original district cadre.
(iv) In the execution of the provisions under sub-section (7) of Section 102 of the Assam
Panchayat Act, 1994 the case of Head Assistants working in different Mahkuma Parishads within the
jurisdiction of a Zilla Parishad concerned, the provision under subsection (6) of Section 102 of the Assam
Panchayat Act, 1994, shall be applied., By applying the said provisions, the Junior person working as Head
Assistant shall be transferred as such to the nearest Zilla Parishad where vacancy exists. In case of non-
existent of person in position in the post of Head Assistant under the jurisdiction of the Zilla Parishad
concerned, the senior most Upper Division Assistant of the Mahkuma Parishads within the Jurisdiction of
the concerned Zilla Parishad shall be promoted to the post of Head Assistant of the Zilla Parishad.
(v) The post of Gaon Panchayat Secretaries to the extent of sanctioned strength, the provision
under section (1) of Section 30 of the Assam Panchayat Act, 1994 shall be applicable:
Provided that the appointment/engagement of Gaon Panchayat Secretaries against non-sanctioned
posts, shall be made in the manner prescribed under sub-section (1) of Section 140.
(vi) The ex-cadre technical and non-technical Provincialised Panchayat employees shall be re-
deployed in the Panchayat according to their status.
3. Engagement of Tax Collectors in Zilla Parishad, Anchalik Panchayat and Gaon
Panchayat. - As far as practicable, the post of Tax-Collector as indicated under sub-rule (1) of Rule 2 for
each Zilla Parishad, Anchalik Panchayat and Gaon Panchayat shall be filled up from out of the
Provincialised employees to the extent of sanctioned strength :
 Provided that in case of non-availability of such employees respective Panchayat may engage
person in one of the two posts on commission basis at the rate of 30% on the tax collected by such engaged
persons. Under no circumstances the provision under subsection (1) of Section 140 of the Assam Panchayat
Act, 1994 shall be applied in this respect.
4. Salary, TA/DA and other allowances of Provincialised Panchayat Employees and
Panchayat Employees. - (i) The salary of provincialised Panchayat employees placed under Zilla Parishad,
Anchalik Panchayat and Gaon Panchayat shall be paid by the State Government.
(2) The salary, TA/DA and other allowances of Panchayat employees appointed/engaged in the
manner as under sub-section (1) of Section 140 of the Panchayat Act, 1994 shall be borne by the respective
Zilla Parishad, Anchalik Panchayat and Gaon Panchayat concerned out of their own resources:
Provided that the pay scale and other allowances of such staff shall be equal to that of a State
Government employee working in the district cadre in the corresponding grade:
Provided further that such employees of different grades in Zilla Parishad or Anchalik Panchayat
or Gaon Panchayat within the jurisdiction of a Zilla Parishad, shall form a Unit of District cadre of
Panchayat employees and their promotion from lower rank to higher rank, shall be considered, inter-alia,
according to inter-se seniority of such employees within the district. The Chief Executive Officer of
respective Zilla Parishad shall cause to prepare an inter-se-seniority list of Panchayat employees recruited
under the provision of sub-section (1) of Section 140 of the Assam Panchayat Act, 1994 and circulate it
among the employees.
5. Controlling and Disciplinary Authority in respect of the Employees other than
Provincialised Panchayat Employees.- (1) Chief Executive Officer of Zilla Parishad shall be the
controlling and disciplinary authority in respect of Panchayat employees appointed under sub-section (1) of
Section 140 of the Assam Panchayat Act, 1994 for Zilla Parishad or Anchalik Panchayat or Gaon
Panchayat. In respect of disciplinary action any of such employees; the decision of the Chief Executive
Officer shall be final.
(2) Transfer of Panchayat Employees other than Provincialised Panchayat Employees. - (a)
The Chief Executive Officer of Zilla Parishad shall be the authority to cause transfer of Panchayat
employees appointed as under Section 140(1) of the Assam Panchayat Act, 1994 from Zilla Parishad to
Anchalik Panchayat or to Gaon Panchayat and from the Anchalik Panchayat to another Gaon Panchayat
and vice-versa.
(b) When such a Panchayat employee is transferred on his/her own request, he/she shall not be
entitled to any transfer allowances.
(c) No such Panchayat employees shall be transferred or given promotion to higher rank out side
the jurisdiction of his /her original district cadre.
(3) Educational Qualification of Panchayat Staff other than Provincialised Panchayat
Employees. - The educational qualification for recruitment to any category of post of Panchayat staff under
any level of Panchayat as specified under sub-rule (1) of Rule 2 shall be the same as are required for
appointment in the Government Department for such category of posts.
(4) Grievances of Panchayat Employees other than Provincialised Panchayat Employees. -
The Chief Executive Officer of the Zilla Parishad concerned shall be the authority for hearing and
disposing of the grievances of such Panchayat employees of Zilla Parishad, Anchalik Panchayat and Gaon
Panchayat under the respective Zilla Parishad. Any such Employees by passing the authority of the Chief
Executive Officer shall attract disciplinary action.
6. Granting of leave to Panchayat Employees other than Provincialised Panchayat
Employees.- (I) The authority of granting Earned Leave to the Panchayat employees appointed in the
manner as under Section 140(1) of the Assam Panchayat Act, 1994 under Gaon Panchayat, Anchalik
Panchayat and Zilla Parishad shall be the Chief Executive Officer of the Zilla Parishad.
(2) The President of Gaon Panchayat the Executive Officer/Ex Officio Secretary of the Anchalik
Panchayat and the Chief Executive Officer of the Zilla Parishad shall be the authority of granting Casual
Leave to both Provincialised and Panchayat employees under their respective Panchayat.
(3) The leave Rules applicable to Government employees shall also be applicable to the Panchayat
employees while granting leave as under sub-rule (i) and (ii).
7. Power to change Staffing Pattern. - Subject to prior approval of the State Government and in
consideration of financial resources and work load of different Panchayats, the staffing pattern prescribed
under sub-rule (1) of Rule 2 in respect of Panchayat employees appointed in the manner as under sub-
section (1) of Section 140 of the Assam Panchayat Act, 1994 may be changed.
8. Placing of Additional Staff. - (i) As under Section 140 (1) of the Assam Panchayat Act, 1994
the State Government may post from time to time additional staff of Grade-~, Grade-II, Grade-III and
Grade-IV to Zilla Parishad or Anchalik Panchayat or Gaon Panchayat as it may deem necessary.
(ii) The additional staff appointed as under sub-rule (i) shall not be treated as deputed staff and
they shall enjoy all other benefits as they would have enjoyed in their respective parent department.
(iii) The Zilla Parishad or the Anchalik Panchayat or the Gaon Panchayat as the case may, shall
utilise the services of the staff posted under sub-rule (i) as may deem necessary.
(iv) The salary and other allowances of the staff posted under sub rule (i) shall be borne by their
respective department.
(v) Leave other than casual leave in respect of staff posted under sub-rule (i) shall be granted by
tile concerned authorities of their respective departments with due intimation to the Zilla Parishad ')r
Anchalik Panchayat or Gaon Panchayat, as the case may be whereas their casual leave shall be granted by
the Chief Executive Officer in case of staff under Zilla Parishad and Executive Officer in case of staff
under Anchalik Panchayat and President in respect of staff of Gaon Panchayat.
9. Payment of TA/DA etc., to additional Staff placed under Zilla Parishad, Anchalik
Panchayat and Gaon Panchayat.- A member of additional staff posted to a Zilla Parishad or an Anchalik
Panchayat or a Gaon Panchayat as under sub-rule (i) of Rule 9 while on tour in the interest of the works of
the concerned Panchayat shall be entitled to such TA/DA as are admissible to an employee of the State
Government in the equivalent cadre and rank and such TA/DA shall be paid from the own resources of a
Zilla Parishad or an Anchalik Panchayat or a Gaon Panchayat, as the case may be.
10. The Benefit of Home of All India L.T.C. - (i)The Panchayat employees appointed as under
Section 140(1) shall not be entitled Home or All India L.T.C. benefits.
(ii) The staff under sub-rule (i) of Rule 8 shall have the benefit of Home or All India L.T.C. from
their respective department as per existing Government norms..
11. Head of Office. - The Chief Executive Officer in respect of Zilla Parishad, or the Executive
Officer/Ex. Officio Secretary in respect of Anchalik Panchayat or the Gaon Panchayat President in respect
of Gaon Panchayat, as the case may be, shall be the Head of the respective Offices.
12. Other Advances. - (i) The Zilla Parishad or the Anchalik Panchayat or the Gaon Panchayat
may grant to any employee or employees appointed in the manner as provided under Section 140 (1) by a
resolution. Festival or By-Cycle or Rehabilitation advance or Housing Building Loan under such terms and
conditions as may be laid down in the Resolution.
(ii) Advance and loan as specified under sub-rule (i) shall be paid out of the own resources of the
Zilla Parishad or Anchalik Panchayat concerned. .
13. Remuneration of Non-Officials of Zilla Parishad and Sitting Allowances to Members.- (i)
As under Section 71(1) of the Assam Panchayat Act, 1994 the President of Zilla Parishad shall be entitled
to a monthly remuneration of Rs. 2,000/- (Rupees two thousand) out of the own resources of the Zilla
Parishad.
(ii) The Vice-President of the Zilla Parishad shall be entitled to a monthly remuneration of Rs.
1500.00 (Rupees fifteen hundred) out of the own resources of the Parishad.
(iii) Each member of the Zilla Parishad shall be entitled to a monthly remuneration of Rs. 700.00
(Rupees seven hundred) out of the own resources of the Zilla Parishad.
(iv) As under sub-section (2) of Section 71 of the Assam Panchayat Act, 1994, each member of
the Zilla Parishad shall be entitled to a daily sitting allowance at the rate equivalent to the amount
admissible to him/her as daily allowance on tour. But the President and the Vice-President of Zilla Parishad
shall not be entitled to such sitting allowance. Such, allowances shall be met from the own resources of the
Zilla Parishad.
14. Remuneration to the Non-Officials of Anchalik Panchayat and Sitting Allowance of
Members.- (i) As under Section 39 (1) of the Assam Panchayat Act, 1994 the President of the Anchalik
Panchayat shall be entitled to a monthly remuneration of Rs. 1500.00 (Rupees fifteen hundred) out of its
own resources.
(ii) The Vice-President of the Anchalik Panchayat shall be entitled to a monthly remuneration of
Rs. 1000.00 (Rupees one thousand) out of its own resources.
(iii) Each member of the Anchalik Panchayat shall be entitled to a monthly.remuneration of Rs.
500.00 (Rupees five hundred) out of its own resources.
 (iv) As under sub-section (2) of Section 39 of the Assam Panchayat Act, 1994, each member other
than the President and the Vice-President of the Anchalik Panchayat shall be entitled to a daily sitting
allowance out of its own resources at the rate equivalent to the amount admissible to him/her as daily
allowance on tour.
15. Remuneration of Non-Officials of Gaon Panchayat and Sitting Allowance of Members. -
(i) As under Section 12(2) of the Assam Panchayat Act, 1994, the President of the Gaon Panchayat shall be
entitled to a monthly remuneration of Rs. 1000.00 (Rupees one thousand) out of its own resources.
(ii) The Vice-President of a Gaon Panchayat shall be entitled to a monthly remuneration of Rs.
600.00 (Rupees six hundred) out of its own resources.
(iii) Each member of the Gaon Panchayat shall be entitled to a monthly remuneration of Rs.
300.00 (Rupees three hundred) out of its own resources.
(iv) Each member other than the President and Vice-President of +he Gaon Panchayat shall be
entitled to a daily sitting allowance out of its own resources at the rate equivalent to the amount admissible
to him/her as daily allowance on tour.
16. Bar on Payment of Sitting Allowance. - Such sitting allowance as under sub-rule (iv) of Rule
14 and sub-rule (iv) of Rule 15 and sub-rule (iv) of Rule 16 shall be admissible only for attending a full
meeting of the Zilla Parishad or Anchalik Panchayat or Gaon Panchayat as the case may be.
17. Traveling Allowance of the President and Vice-President of Zilla Parishad, Anchalik
Panchayat and Gaon Panchayat.- (1) Subject to the conditions laid down in the S.R. and the F.R. of the
State Government, the President and Vice-President of the Zilla Parishad, shall be entitled to such rate
ofTA and DA on tour as are meant for Class -I Govt. Officer and the President and Vice-President of
Anchalik Panchayat/ Gaon Panchayat shall be entitled for such rate of TA and DA on tour as are meant for
Class-II Govt. Officer.
(2) The members other than the President and Vice-President of Zilla Parishad, the Anchalik
Panchayat and the Gaon Panchayat shall be entitled to TA and DA on tour as a Grade-II Officer of the
State Government is entitled to : .
Provided that the members perform such tour with prior approval of the President of the Zilla
Parishad or the Anchalik Panchayat or the Gaon Panchayat as the case may be.
(3) The monthly TA and DA as under sub-rule (1) and (2) shall not exceed the amount of monthly
remuneration earmarked under Rule 13, 14 and 15.
(4) (i) Bill concerning TA Bills of the President of Anchalik Panchayat, before payment, shall be
countersigned by the President of the concerned Zilla Parishad.
(ii) Bill concerning TA Bills of the President of Gaon Panchayat, before payment shall be
countersigned by the President of the Anchalik Panchayat concerned.
(iii) Bill concerning the TA Bills of the Vice-President and the members of the Zilla Parishad or
the Anchalik Panchayat or the Gaon Panchayat as the case may be, before payment shall be countersigned
by the President of the respective Panchayat Body.
 (5) 50% of the TA in advance may be paid subject to subsequent adjustment after countersignature
from the concerned authority responsible for countersigning of TA/DA as specified in the foregoing
provisions:
Provided that no advance shall be paid pending adjustment of the previous advances.
(6) A Register on T. A. including, interalia, a column for advance T.A. shall be maintained.
(7) Final Advance T.A. shall be drawn in FORM prescribed for the Gazetted or Non-Gazetted
Officers respectively of the State Govt.
(8) The expenditure on T.A. and D.A. of the President, the Vice-President and the members of
Zilla Parishad, the Anchalik Panchayat and the Gaon Panchayat shall be met out of the own resources of
the concerned Panchayats subject to availability of budget provision.
18. Departmental Internal Auditors. - (1) The Director of Panchayat and Rural Development
shall utilise the services of the Departmental Internal Auditors in guiding and helping the Zilla Parishad, the
Anchalik Panchayat and Gaon Panchayat in proper and correct maintenance of accounts. They shall be
responsible to report to the Director of Panchayat and Rural Development and the Chief Executive Officer
of the concerned Zilla Parishad on any irregularity in such accounts within fifteen days from the date of
completion of audit. .
(2) For each month, the Auditors shall submit a tour programme to be approved by the Director of
Panchayat and Rural Development.
(3) The services of the Auditors shall be utilised fully on matters connected with audit.
19. Accounts Training.- The Director of Panchayat and Rural Development shall arrange from
time to time a District wise training programme on accounts for the concerning staff of the Zilla Parishad,
the Anchalik Panchayat and the Gaon Panchayat.
20. Training for Non-Official Members of Panchayat Bodies. The Director of Panchayat and
Rural Development shall arrange training programme for the non-official members of the Zilla Parishad,
the Anchalik Panchayat and the Gaon Panchayat on the responsibilities and duties and functions under the
Panchayat system of Administration.

PANCHAYAT ELECTION TRIBUNALS

Government of Assam
Orders by the Governor
Panchayat and Rural Development (A) Department
NOTIFICATION
(Dated the 30th September,2000]
No. PDA.277/2000/32.- The Governor of Assam in exercise of power conferred under Section
127 of the Assam Panchayat Act, 1994 on the recommendation of Gauhati High Court, is hereby pleased to
constitute the following Panchayat Election Tribunals with the following District Judges within their
respective territorial jurisdiction, to dispose of all direct election petitions challenging election under this
Act.
Their jurisdiction, headquarter, powers and functions are as follows-
1. District Judge, Kamrup Panchayat Election Tribunal,
Kamrup, Headquarter-Gauhati.
2. District Judge, Nalbari Panchayat Election Tribunal,
Nalbari, Headquarter-Nalbari.
3. District Judge, Barpeta Panchayat Election Tribunal,
Barpeta, Headquarter- Barpeta.
4. District Judge, Bongaigaon Panchayat Election Tribunal,
Bongaigaon. H/Q Bongaigaon.
5. District Judge, Kokrajhar Panchayat Election Tribunal,
Kokrajhar, Headquarter Kokrajhar.
6. District Judge, Dhubri Panchayat Election Tribunal,
Dhubri, Headquarter-Dhubri
7. District Judge, Goalpara Panchayat Election Tribunal,
Goalpara,Headquarter-Goalpara.
8. District Judge, Darrang Panchayat Election Tribunal,
Darrang- Headquarter- Mangaldoi.
9. District Judge, Morigaon Panchayat Election Tribunal,
Morigaon, Headquarter- Morigaon.
10. District Judge, Nagaon Panchayat Election Tribunal
Nagaon, Headquarter-Nagaon.
11. District Judge, Sonitpur Panchayat Election Tribunal,
Sonitpur, Headquarter- Tezpur.
12. District Judge, Dhemaji Panchayat Election Tribunal,
Dhemaji, Headquarter-Dhemaji.
13. District Judge, Lakhimpur Panchayat Election Tribunal,
Lakhimpur, Headquarter-North Lakhimpur.
14. District Judge, Golaghat Panchayat Election Tribunal,
Golaghat, Headquarter-Golaghat.
15. District Judge, Jorhat Panchayat Election Tribunal,
Jorhat, Headquarter-Jorhat.
16. District Judge, Sivasagar Panchayat Election Tribunal,
Sivasagar,Headquarter-Sivasagar
17. District Judge, Dibrugarh PanchayatElectionTribunal,
Dibrugarh, Headquarter- Dibrugarh.
 18. District Judge, Tinsukia Panchayat Election Tribunal,
Tinsukia, Headquarter- Tinsukia.
19. District Judge, Cachar Panchayat Election Tribunal,
Cachar, Headquarter-Silchar.
20. District Judge, Hailakandi Panchayat Election Tribunal,
Hailakandi, Headquarter Hailakandi.
21. District Judge, Karimganj Panchayat Election Tribunal,
Karimganj, Headquarter Karimganj.
Jurisdiction- The Panchayat Election Tribunals shall have jurisdiction to entertain and dispose of
election petition filed before it by any contesting candidate in respect of validity or propriety of the
election.
Powers- The Panchayat Election Tribunals shall for the purpose of disposal of the election petition
mentioned here in before shall have all the powers of a Civil Court for the trial of a suit under the Code of
Civil Procedure, 1908 in respect of the following matters namely-
(a) Summoning and enforcing of the attendance of any person and examining him on Oath;
(b) Requiring the discovery and production of documents;
(c) Receiving evidence on affidavit;
(d) Requisitioning any public record or copy thereof from any court or office; and
(e) Issuing commissions for examination of witnesses or documents.
Procedure to be followed by the Tribunal- (1) The application to be filled under Section 129 shall
be in the form of a memorandum containing the grounds or reasons for being aggrieved.
(2) The application shall accompany as many copies as may be required to serve upon the opposite
parties.
(3) On receipt of the application along with the copies thereof, the Tribunal shall issue notices to
the opposite party/parties requiring him to appear and file written statement before it on such date as may
the specified by it in the notice. Every such notice shall accompany a copy of the application.
(4) The Tribunal shall hear the parties, examine such witnesses as may be adduced, examine such
documents as may be produced by the parties or obtained by the Tribunal and after hearing, the Tribunal
shall pass such order as it may deem fit with reasons thereof.
(5) The Tribunal, while deciding an application under the Act, shall follow the procedure of the
Civil Court while trying a suit under the Code of Civil Procedure, 1908 as far as may be in respect of the
following matters, namely-
(a) Summoning and enforcing of the attendance of any person and examining him on Oath;
(b) Requiring the discovery and production of documents;
(c) Receiving evidence on affidavit;
(d) requisiting any public record or copy thereof from any Court or office; and
(e) issuing commissions for examination of witnesses or documents;
 Any order of the Panchayat Election Tribunal passed on any election petition under the provision
of the Act shall be final.

K.K. Mittal,
Commissioner & Secy. to the Govt. of Assam
Panchayat & Rural Dev. (A) Deptt.

THE
ASSAM STATE LEGISLATURE MEMBERS
(REMOVAL OF DISQUALIFICATIONS) ACT, 1950
(Assam Act XIII of 1950)
(Dated the 30th March, 1950]
An Act to provide for removal of certain disqualifications for being chosen as and for being a
member of the Assam Legislative Assembly.
Preamble. - Whereas it is expedient to provide in accordance with the provisions of Article 191
(1) (a) of the Constitution that the holders of the offices hereinafter mentioned shall not be disqualified for
being chosen as, and for being a member of the Assam Legislative Assembly;
It is hereby enacted as follows-
1. Short title and commencement. - (1) This Act may be called the Assam State Legislature
Members (Removal of Disqualifications) Act, 1950.
(2) It extends to the whole of Assam.
(3) It shall come into force on the date on which the Assam
State Legislature Members (Removal of Disqualifications) Ordinance, 1950 (Assam Ordinance No. II of
1950), ceases to operate.
2. Removal of certain disqualification.- A person shall not be disqualified for being chosen as,
or for being, a member of the Assam Legislative Assembly by reason of the fact that he holds any of the
offices specified in the Schedule appended hereto [in so far as it is an office, of profit under the State
Government.
SCHEDULE
1. The office of the Parliamentary Secretary to the Government of Assam.
2. The office of Government Pleaders or Public Prosecutor.
3. The office of part-time Professor, Lecturer, Instructor or Teacher in Government educational
institution.
4. Medical practitioner rendering part-time service to Government.
5. Gaonburha, Chowkidar whether called by this or any other title.
6. The Office of the Minister of State and Deputy Minister to the Government of Assam.
 Any office held by a Minister, Minister of State, Deputy Minister or Parliamentary Secretary
for the State of Assam.
7. The office of Chairman and Director of the Assam State Warehousing Corporation and of
Public Sector Corporations like Major Industries Development Corporation etc., and Chairman, Vice-
Chairman or members of any Committee, Board or Authority appointed by the Government of India or the
Government of any State specified in the First Schedule to the Constitution of India.
8. Any office under the Government which is not a whole time office remunerated either by salary
of fees.
9. The office of the Chief-Executive-Member and the other Executive Members of a District
Council in an Autonomous District and of the members nominated to such a District Council by the
Governor.
10. Any office held in the Territorial Army or National Cader Corporations.
11. Any office held in the Auxiliary Air Force or Air Defence Reserve.
12. The Leader of Opposition as defined in the salary and allowances of the Leader of Opposition
in the Assam Legislative Assembly Act, 1978.
13. The office 0f Vice Chairman, State Planning Board.
14. The offices of Chairman/Vice-Chairman in any statutory of non-statutory body specified in the
Table below-
TABLE
(Name of body)
1. Assam State Transport Corporation.
2. Assam Tourism Development Corporation Ltd.
3. Assam State Housing Board.
4. Assam Urban Water Supply & Sewerage Board.
5. Assam Tea Corporation Ltd.
6. Assam Electronic Development Corporation Ltd.
7. Assam Small Industries Development Corporation Ltd.
8. Assam Government Marketing Corporation Ltd.
9. Assam Government Marketing Corporation Ltd.
10. Assam Mineral Development Corporation Ltd.
11. Assam Livestock & Poultry Development Corporation Ltd.
12. Assam Plains Tribes Development Corporation Ltd.
13. Assam State Development Corporation for the Scheduled Castes Ltd.
14. Assam State Development Corporation for the Other Backward Castes Ltd.
15. Assam State Film (Finance & Development) Corporation Ltd.
16. Assam State Text-Book Production & Publication Corporation Ltd.
17. Assam Plantation Crops Development Corporation Ltd.
18. Assam Fisheries Development Corporation Ltd.
19. Assam Agro Industries Development Corporation Ltd.
20. Assam Seeds Corporation Ltd.
21. Assam Minorities Development & Finance Corporation Ltd.
22. Assam Finance Corporation.
23. Assam Tea Plantations Provident Fund, Pension Fund & Insurance Organisation.
24. State-level Advisory Committee on 20 point programme.
25. State-level National Integration Committee.
26. Guwahati Metropolitan Development Authority.
27. Assam Industrial Development Corporation Ltd.
28. Assam Gas Company Ltd.
29. Assam Petrochemicals Ltd.
30. Assam Khadi & Village Industries Board.
31. Assam State Warehousing Corporation.
32. Assam State Agricultural Marketing Board.
33. Assam Pollution Control Board.
34. Hills Planning Board.
35. Assam Minorities Development Board.
36. Assam Linguistic Minorities Board.
37. Assam State Commission for the Minorities.
38. Assam Board of Wakf.
39. State Haj Committee.
40. Assam Tribal Development Authority.
41. State-level Advisory Council for Students and Youth Welfare.
42. Assam State Social Welfare Board.
43. Ashok Paper Mill (Assam) Ltd., Jogighopa, Bongaigaon.
44. Assam State Fertilizer & Chemicals Ltd.
45. Assam Tea Employees Welfare Board.
46. State Anti-Drugs & Prohibition Council.
47. Development Authorities for various towns.
48. Governing Body of educational institutions.
15. The office of Chairman, President, Vice-President or Principal Secretary or Secretary of the
Governing Body of any Society registered under the Societies Registration Act, 1860 (Central Act XXI
of 1860) or under any other law relating to registration of Societies, not being a body specified in the
Schedule.
16. The elected office of the Mayor, Deputy Mayor and the Councillors of the Guwahati Municipal
Corporation, elected office of the Chairman, Vice-Chairman and Commissioner of the Municipal
 Boards/Town Committees, elected office of the Chief Executive Councillor, Executive Councillor and
other members of the Autonomous Councils constituted under various State Acts, the elected office of
the Chief Executive Member, Deputy Chief Executive Member, Executive Members and other
members of the Bodoland Territorial Council, elected office of the President, Vice-President and the
members of the Anchalik Panchayats and Gaon Panchayats, the President, Vice-President and the
members of the Zilla Parishad and holder of similar office of any other elected local authorities.
Explanation- For the purposes of this entry the word ''local authority" Shall meal and include the
bodies and authorities as defined in clause (31) of Section 3 of the General Clauses Act, 1897 (Central
Act X of 1897).
THE
ASSAM PANCHAYAT EMPLOYEES (PROVINCIALISATION) ACT, 1999
(Assam Act No. XXII of 1999)*
[Dated the 20th December, 1999]
An Act to provide for provincialisation of services of the employees working in the Panchayat of
all levels established under the Assam Panchayat Act, 1994.
Preamble. - WHEREARS it is expedient to provide for provincialisation of services of the
employees working in the Panchayat of all level established under the Assam Panchayat Act, 1994, (Assam
Act XVIII of 1994) for its improvement and for better management and control of Panchayats in the State
of Assam.
It is hereby enacted in the Fiftieth Year of the Republic of India as follows-
1. Short title, extent and commencement.-(I) This Act may be called the Assam Panchayat
Employees (Provincialisation).Act, 1999.
(2) It shall extend to the whole of Assam in the rural areas except the Autonomous District under
the Sixth Schedule to the Constitution of India and shall exclude any area which has been or hereafter may
be included in a Municipality or a Town Committee or a Cantonment constituted under the Assam
Municipal Act, 1956 (Assam Act XV of 1957) and the Cantonment Act, 1924, respectively, or by any other
Act.
(3) It shall be deemed to have come into force on the first day of October, 1991.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context-
(a) "appointed day" means the date on which this Act came into force;
(b) "date of appointment" means in relation to any employee, the date on which he joined
the service of Panchayats;
(c) "Director" means the Director of Panchayat and Rural Development, Assam;
(d) "employees" means a .person in the employment of Panchayats against a regularly
sanctioned post;
(e) "notification" means the notification published in the Official Gazette;
 (f) "panchayats" means the Gaon Panchayat, the Anchalik Panchayat and the Zilla
Parishad established under the Assam Panchayat Act, 1994;
(g) "prescribed" means prescribed by rules made under this Act;
(h) "provincialisation" means taking over of the liabilities for payment of salaries
including dearness allowances, medical relief and such other allowances as admissible to
the Government servant of similar category and gratuity, pension, leave encashment etc.,
as admissible under the existing rules to the Government servants serving under the
Government of Assam;
(i) "State Government" means the Government of Assam.
3. Provincialisation of the employees of Panchayats under State Government. - Subject to the
provisions of Article 30 of the Constitution of India, all employees of the Panchayats under the State
Government shall be deemed to have been provincialised on and from the appointed day on the following
terms and conditions, namely
(a) all rules including service rules 'and rules of conduct and discipline and appeal which are
applicable to the Government .servants of corresponding grade and similarly placed shall be applicable to
all employees of the Panchayats;
(b) all employees shall get such emoluments as salary and allowances etc., as are admissible to the
Government servants of similar category :
Provided that no employee shall get as emoluments any amount which is less than amount he was
getting immediately before the appointed day;
(c) services of all employees shall be encadred in the appropriate cadres in accordance with the
rules as may be prescribed by the State Government for this purpose;
(d) the inter-se-seniority of the employees of a cadre or class shall be determined on the basis of
the principles laid down in the rules framed under this Act.
4. Superannuation and pension etc. - (1) Notwithstanding anything contained in the preceeding
section, all employees other than Grade -IV employees, coming within the purview of this Act, shall, on
attaining the age of 58 years, go on superannuation and the Grade-IV employees shall go on superannuation
on attaining the age of 60 years.
(2) All employees going on superannuation under the preceeding sub-section shall be eligible to
pension or gratuity or both in accordance with the pension rules applicable to the Government servants of
equivalent rank.
5. Protection of action taken in good faith. - No suit or other legal proceeding shall lie in respect
of any act done in good faith in the exercise of any power conferred by this Act, except with the previous
sanction of the State Government.
6. Power to make rules. - (1) The State Government may, by notification in the Official Gazette,
make rules for carrying out the purposes of this Act.
 (2) Without prejudice to the generality of the foregoing provision, the State Government may
make rules to provide for all or any of the following matters, namely-
(i) the norms and principles of encadrement of the employees in the appropriate cadre
under Section 3;
(ii) manner and principles under which inter-se-seniority, of the employees shall be
determined under Section 3;
(iii) any other matter which is required to be, or may be prescribed.
(3) Every rule made under this Section shall be laid as soon as may be after it is made, before the
Assam Legislative Assembly: while it is in session for a total period of fourteen days which ma: be
comprised in one session or in two successive sessions and i before the expiry of the session in which it is
so laid or the session immediately following the Assam Legislative Assembly agree i making any
modification in the rule or the Assam Legislative Assembly agree that the rule should not be made, the rule
shall thereafter have effect only in such. modified form or be of no effect as the case may be, so, however,
that any such modification 0 annulment shall be without prejudice to the validity of anything previously
done under that rule.
7. Interpretation. - If any difficulty arises in the interpretation of any provision of this Act the
interpretation of the Stat Government shall be final.
8. Power to remove difficulties. - If any difficulty arises in giving effect to the provisions of this
Act the Governor may, by order do anything not inconsistent with the provisions of this Act, which appear
to him to be necessary or expedient for the purpose of removing the difficulty. .
9. Repeal and Saving. - (1) The State Government Notification No. PDA. 169/91/70
provincialising the services of 4565 number of Panchayat Employees of Gaon Panchayat and Mahkuma
Parishads constituted under the Assam Panchayati Raj Act, 1972 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the order so repealed
shall be deemed to have been done or taken under the corresponding provisions of this Act.

THE ASSAM PANCHAYAT AND RURAL DEVELOPMENT DEPARTMENT (RECRUITMENT AND

CONDITIONS OF SERVICE OF ADMINISTRATIVE OFFICER (TRYSEM) ORDERS, 1996
[Dated the 16th March, 1996]
No. RDD.145/92/155.- Whereas it is expedient to fill-up the post of Administrative Officer
(TRYSEM) in the Directorate of Panchayat and Rural Development, therefore pending finalisation of the
service Rules to be framed under the provision to Article 309 of the Constitution of India., the Governor of
Assam is pleased to make the following orders in respect of the recruitment to the Post of Administrative
Officer (TRYSEM) in the Directorate of Panchayat and Rural Development.
1. Short title and commencement. - (1) these orders may be called the Assam Panchayat & Rural
Development Department (Recruitment and Conditions of Service of Administrative Officer (TRYSEM)
Orders, 1996.
 (2) These orders shall come into force with effect from the date of issue of these Orders.
2. Definitions. - In these Orders unless there is anything repugnant in the subject or context-
(i) "Appointing Authority" means the Governor of Assam;
(ii) "Commission" means the Assam Public Service Commission;
(iii) "Committee" means the Selection Committee constituted under sub-para (2) of
Para 3;
(iv) "Governor" means the Government of Assam;
(v) "Select list" means the list as referred to in para 3.
3. Recruitment.- (1) Recruitment to the post of Administrative Officer (TRYSEM) shall be made
by promotion from the select list approved by the Commission for the purpose under sub-para (4) from
amongst the Registrar/Superintendents, in the Directorate of Panchayat and Rural Development, Assam,
who have not less than 5 years experience in planning Implementation and Monitoring of Rural
Development Programmes, on the first day of the year in which the selection is made.
(2) For the purpose of select-list mentioned in sub-para (1) above there shall be a selection
committee consisting of the following members
(i) Agricultural Production Commissioner, Assam - Chairman;
(ii) Secretary, Panchayat and Rural Development Department-Member Secretary;
(iii) Secretary, Personnel or his nominee not below the rank of Deputy Secretary - Member;
(iv) Director, Panchayat and Rural Development - Member.
(3) The Appointing Authority shall obtain character Rolls and relevant service particulars of
eligible candidates for recruitment to the cadre of Administrative Officer and shall refer to the Selection
Committee, the number of vacancy, list of eligible Officers in order of seniority eligible for promotion,
character rolls and relevant service particulars (including personal files) and details about reservation of the
candidates belonging to the member of Scheduled Caste, Scheduled Tribes as per the provision of the
Assam Scheduled Castes & Scheduled Tribes (Reservation of vacancies in services and posts) Act, 1978
and Rules framed there under. The Committee shall examine the character rolls and relevant particulars of
the candidates taking into consideration the merit of the candidates and prepare a list of names in order of
preference for recruitment to the post.
The Committee shall forward the list so prepared by it to the Appointing authority.
(4) Select list- The lists so prepared shall be forwarded to the commission along with the character
rolls and service records of all eligible candidates and the observation of the Appointing Authority on the
recommendations of the Committee. The Commission shall consider the list along with other documents
received and may approve the list unless it considers any change necessary, if the Commission considers
any change necessary, :t shall inform the Appointing Authority of the changes proposed and after taking
into consideration of the comments, if any, of the Appointing Authority, the Commission shall approve the
lists finally with such modification, if any, as the Commission may think to be just and proper. The list
finally approved by the commission shall be the Select List for the purpose of recruitment of
Administrative Officer (TRYSEM).
(5) The select list as approved by the Commission shall remain valid for 12 months from the date
of approval of Commission.
4. Joining time. - A person shall join within 15 days from the date of receipt of the order of
appointment or of promotion, failing which the appointment shall be cancelled unless the Appointing
Authority extends the period, which shall not, in all, exceed three months.
5. Relaxation. - Where the Governor is satisfied that the operation of any of the paras of these
orders causes undue hardship in any particular case, it may dispense with or relax the requirement of that
para to such extent and subjects to such conditions as it may consider necessary for dealing with the case in
a just and equitable manner:
Provided that the case of any persons shall not be dealt within any manner less favourable to him
than that provided in these paras.
6. Interpretation. - If any question arises relating to the interpretation of these orders the decision
of the Governor shall be final.
SCHEDULE-I
Name of Post No. of Post Scale of Pay
1. Administrative Officer 1 (One) Rs. 2275-60-2395
(TRYSEM) 80-2875- EB-IQO3575-J.25-4450/ -p.m.

P.K. CHOWDHARY
Commissioner and Secretary
to the Government of Assam
Panchayat and Rural Development Department.
 THE ASSAM PANC.HAYAT & RURAL DEVELOPMENT DEPARTMENT
(APPOINTMENT AND PROMOTION) ORDERS, 19881
[Dated 5th May, 1988]
No. PDB.96/86/Pt.II.- The question of finalisation of Assam Panchayat & Community Development
Service Rules has been engaging the attention of the Government for sometime past. Pending finalisation
of the said Service Rules to be framed under the proviso to Article 309 of the Constitution of India, the
Governor of Assam is pleased to make the following orders in respect of filling up of the posts of Sub-
divisional Planning Officer/ Secretary Standing Committee/ Secretary Mahkuma Parishad/ Assistant
Development Commissioner/ Deputy Director, Panchayat arid Community Development/Joint Director of
Panchayat & Community Development Department under the Panchayat & Rural Development
Department.
1. Short title and Commencement - (1) These orders may be called the Assam Panchayat &
Rural Development Department (Appointment and promotion) Orders, 1988.
(2) They shall be deemed to have come into force on the 1 st January, 1985.
2. Definitions - In these orders unless the context otherwise requires-
(i) "Appointing Authority" means the Governor of Assam;
(ii) ''List'' means the list prepared and finalised under para 8 (I) of these Orders.
3. Recruitment to the posts indicated above shall be made on the basis of the procedure indicated
below-
(i) Recruitment to the cadres of Joint Director, Assistant Development Commissioner, Deputy
Director, Sub-divisional Planning Officer, Secretary Standing Committee and Secretary Mahkuma Parishad
shall be made by promotion in accordance with para 5 of this order.
4. Subject .to suitability and Possessing experience, as prescribed here-in-after promotion to
different cadres shall be made in the following manner-
(a) From Assistant Development Commissioner/Deputy Director/Vice-Principal, Composite
Training Centre, Jorhat to Joint Director of Panchayat and Community Development, Assam;
(b) From Sub-divisional Planning Officer/Secretary Standing Committee/Secretary Mahkuma
Parishad/Instructor (Panchayat & Community Development), Composite Training Centre, Jorhat
(who is borne on the cadre of Sub-divisional Planning Officer) to Assistant Development
Commissioner/Deputy Director, Panchayat & Community Development Department;
(c) From Block Development Officer (Including Principal, Gaon Panchayat, Secretary Training
Centre who is borne on the cadre of Block Development Officer) to Sub-divisional Planning
Officer/Secretary Standing Committee/Secretary Mahkuma Parishad.
5. (a) The candidates for promotion as indicated at clause (a) of Para-4 of this Order must ha,!,e
rendered minimum five years continuous service as such on the 1st January of the year in which
the selection is made;
 (b) Candidates for promotion as indicated at clause (b) of Para -4 of this Order must have rendered
at least six years of continuous service as such on the first January of the year in which the
selection is made;
(c) Candidates for promotion as indicated at clause (e) of Para-4 of this Order must have rendered
at least six years of continuous service as such on the first January of the year in which the
selection is made.
6. Basis of selection shall be 'merit' with due regard to seniority. The selection will be made by a
Selection Committee constituted under Para - 7 of this Order.
7. Selection Committee as referred to in Para-6 of this order shall consist of the following
Chairman-
(i) Agriculture Production Commissioner, Assam.
Member Secretary-
(ii) Secretary, Panchayat & R. D. Department.
Members -
(iii) Secretary, Personnel or his nominee, not below the rank of Deputy Secretary.
(iv) Director, Panchayat & Community Development.
8. (1) The Selection Committee after perusal of the A.C. Rs. and other service records of the
eligible candidates shall prepare a list of Officer in order of preference found suitable for promotion to the
respective posts. Where the Selection Committee does not consider an Officer suitable for promotion in
accordance with seniority it shall record reasons there for in writing and forward the same to the
Appointing Authority along with the list of person selected for promotion. The Appointing Authority shall,
thereafter, forward the list to the Assam Public Service Commission together with the proceedings of the
Selection Committee and other relevant records. The Assam Public Service Commission after considering
the list shall send its recommendations to the Appointing Authority. The Appointing Authority shall make
Appointment from the select list in order of preference as per the recommendation of the Assam Public
Service Commission subject to the provisions of reservation in favour of Scheduled Castes and Scheduled
Tribes under the Assam Scheduled Castes and Scheduled Tribes (Reservation of vacancies in services and
posts) Act, 1978 and Rules there under.
(2) The select list as approved by the Assam Public Service Commission shall remain valid for 12th months
from the date of approval of the Commission.
9. Relaxation- Where the Appointing Authority is satisfied that the operation of any of these paras
causes undue hardship in any particular case, it may dispense with or relax the requirement of the para to
such extent and subject to such conditions as it may consider necessary for dealing with the case in a just
and equitable manner:
Provided that the case of any persons shall not be dealt with in any manner less favourable to him
than that provided in this Order.
 10. Interpretation- If any question arises relating to the interpretation of any para of this Order
the decision of the Appointing Authority be final.
ILLEGIBLE,
Secretary to the Govt. of Assam,
Panchayat & Rural Development Department,
Dispur, Guwahati-6

THE PROVISIONS OF THE PANCHAYATS (EXTENSION TO THE

SCHEDULED AREAS) ACT, 1996
(ACT NO. 40 OF 1996)
[Dated the 24th December, 1996]
An Act to provide for the extension of the provisions of Part IX of the Constitution relating to the
Panchayats to the Scheduled Areas.
Be it enacted by Parliament in the Forty-seventh Year of the Republic of India as follows-
1. Short title. - This Act may be called the Provisions of the Panchayats (Extension to the
Scheduled Areas) Act, 1996.
2. Definition. - In this Act, unless the context otherwise requires, "Scheduled Areas" means the
Scheduled Areas as referred to in clause (1) of Article 244 of the Constitution.
3. Extension of Part IX of the Constitution. - The provisions of Part IX of the Constitution
relating to Panchayats are hereby extended to the Scheduled Areas subject to such exceptions and
modifications as are provided in Section 4.
4. Exceptions and modifications to Part IX of the Constitution.- Notwithstanding anything
contained under Part IX of the Constitution, the Legislature of a State shall not make any law under that
Part which is inconsistent with any of the following features, namely-
(a) a State legislation on the Panchayatas that may be made shall be in consonance with the
customary law, social and religious practices and traditional management practices of community
resources;
(b) a village shall ordinarily consist of a habitation or a group of habitations or a hamlet or a group
of hamlets comprising a community and managing its affairs in accordance with traditions and
customs;
(c) every village shall have a Gram Sabha consisting of persons whose names are included in the
electoral rolls for the Panchayat at the village level;
(d) every Gram Sabha shall be competent to safeguard and preserve the traditions and customs of
the people, their cultural identity, community resources and the customary mode of dispute resolution;
(e) every Gram Sabha shall-
 (i) approve the plans, programmes and projects for social and economic development
before such plans, programmes and projects are taken up for implementation by the
Panchayat at the village level;
(ii) be responsible for the identification or selection of persons as beneficiaries under the
poverty alleviation and other programmes;
(f) every Panchayat at the village level shall be required to obtain from the Gram Sabha a
certification of utilisation of funds by that Panchayat, for the plans, programmes and projects referred to in
clause (e);
(g) the reservation of seats in the Scheduled Areas at every Panchayat shall be in proportion to the
population of the communities in the Panchayat for whom reservation is sought to be given under Part IX
of the Constitution:
Provided that the reservation for the Scheduled Tribes shall not be less than one-half of
the total number of seats:
Provided further that all seats of Chairpersons of Panchayats at all levels shall be reserved
for the Scheduled Tribes.
(h) the State Government may nominate persons belonging to such Scheduled Tribes as have no
representation in the Panchayat at the intermediate level or the Panchayat at the district level:
Provided that such nomination shall not exceed one-tenth of the total members to be
elected in that Panchayat;
(i)the Gram Sabha or the Panchayats at the appropriate level shall be consulted before making the
acquisition of land in the Scheduled Areas for development projects and before re-settling or rehabilitating
persons affected by such projects in the Scheduled Areas; the actual planning and implementation of the
projects in the Scheduled Areas shall be co-ordinated at the State level;
(j) planning and management of minor water bodies in the Scheduled Areas shall be entrusted to
Panchayat at the appropriate level;
(k) the recommendations of the Gram Sabha or the Panchayats at the appropriate level shall be
made mandatory prior to grant of prospecting licence or mining lease for minor min.erals in the Scheduled
Areas;
(l) the prior recommendation of the Gram Sabha or the Panchayats at the appropriate level shall be
made mandatory for grant of concession for the exploitation of minor minerals by auction;
(m) while endowing panchayats in the Scheduled Areas with such powers and authority as may be
necessary to enable them to function as institlltions of selfgovernment, a State Legislature shall ensure that'
the Panchayats at the appropriate level and the Gram Sabha are endowed specifically with -
(i) the power to enforce prohibition or to regulate or restrict the sale and consumption of
any intoxicant;
(ii) the ownership of minor forest produce;
 (iii) the power to prevent alienation of land in the Scheduled Areas and to take
appropriate action to restore any unlawfully alienated land of a Scheduled Tribe;
(iv) the power to manage village markets by whatever name called;
(v) the power to exercise control over money lending to the Scheduled Tribes;
(vi) the power to exercise control over institutions and functionaries in all social sectors;
(vii) the power to control over local plans and resources for such plans including tribal
sub-plans;
(n) the State legislations that may endow Panchayats with powers and authority as may be
necessary to enable them to function as institutions of self-government shall contain safeguards to ensure
that Panchayats at the higher level do not assume the powers and authority of any Panchayat at the lower
level or of the Gram Sabha;
(0) the State Legislature shall endeavour to follow the pattern of the Sixth Schedule to the
Constitution while designing the administrative arrangements in the Panchayats at district levels in the
Schedule Areas.
5. Continuance of existing Laws and Panchayats.- Notwithstanding anything in Part IX of the
Constitution with exceptions and modifications made by this Act, any provision of any law relating to
Panchayats in force in the Scheduled Areas immediately before the date on which this Act receives the
assent of the President which is inconsistent with the provisions of Part IX with such exceptions and
modifications shall continue to be in force until amended or repealed by a competent Legislature or other
competent authority or until the expiration of one year from the date on which this Act receives the assent
of the President:
Provided that all the Panchayats existing immediately before such date shall continue till the
expiration of their duration unless sooner dissolved by a resolution passed to that effect by the Legislative
Assembly of that State or, in the case of a State having Legislative Council, by each House of the
Legislature of that State.

THE
CONSTITUTION (SEVENTY-THIRD AMENDMENT) ACT, 1992
(Dated the 20th April, 1993)

An Act further to amend the Constitution of India.

Be it enacted by Parliament in the Forty-third Year of the Republic of India as follows -
1. Short title and commencement.- (1) This Act may be called the Constitution (Seventy-third
Amendment) Act, 1992.
(2) It shall come into force on such date as the Central Government may, by notification in the
Official Gazette.
 2. Insertion of new Part IX- after Part VIII of the Constitution, the following Part shall be
inserted, namely
'PART IX'
THE PANCHAYATS
243. Definitions. - In this Part unless the context otherwise requires-
(a) "district" means a district in a State;
(b) "gram Sabha" means a body consisting of persons registered in the electoral rolls relating to a
village comprised within the area of Panchayat as the village level;
(c) "Intermediate level" means a level between the village and district levels specified by the
Governor of a State by public notification to be the intermediate level for the purposes of this Part;
(d) "Panchayat" means an institution (by whatever name called) of self-government constituted
under Article 243-B, for the rural areas;
(e) ''Panchayat area" means the territorial area of a Panchayat;
(f) "population" means the population as ascertained at the last preceding censuss of which the
relevant figures have been published;
(9) "village" means a village specified by the Governor by public notification to be a village for
the purposes of this Part and includes a group of villages so specified.
243-A. Gram Sabha. - A Gram Sabha may exercise such powers and perform such functions at
the village level as the Legislature of a State may, by law, provide.
243-B. Constitution of Panchayats.- (I) There shall be constituted in every State, Panchayats at
the viIlage, intermediate and district levels in accordance with the provisions of this Part.
(2) Notwithstanding anything in clause (I), Panchayats at the intermediate level may not be
constituted in a State having a population not exceeding twenty lakhs.
243-C. Composition of Panchayats.- (I) Subject to the provisions of this Part, the Legislature of
State may, by law, make provisions with respect to the composition of Panchayats :
Provided that the ratio between the population of the territorial area of a panchayat at any level
and the number of seats in such Panchayat to be filled by election shall, so far as practicable, be the same
throughout the State.
(2) All the seats in Panchayat shall be filled by persons chosen by direct election from territorial
constituencies in the Panchayat area and for this purpose, each Panchayat area shall be divided into
territorial constituencies in such manner that the ratio between the population of each constituency and the
number of seats allotted to it shall, so far as practicable, be the same throughout the Panchayat area.
(3) The Legislature of a State may, by law, provide for the representation-
(a) of the Chairpersons of the Panchayat at the village level, in the Panchayats at the intermediate
level or, in the case of a State not having Panchayats at the intermediate level, in the Panchayats at
the district level;
 (b) of the Chairpersons of the Panchayats at the intermediate level, in the Panchayats at the district
level;
(c) of the members of the House of the People and the members of the Legislative Assembly of the
State representing constituencies which comprise wholly or partly a Panchayat area at a level other
than the village level, in such Panchayat;
(d) of the members of the Council of States and the members of the Legislative Council of the
State, where they are registered as electors within-
(i) a Panchayat area at the intermediate level, in Panchayat at the intermediate level;
(ii) a panchayat area at the district level, in Panchayat at the district level.
(4) The Chairperson of a Panchayat and other members of a Panchayat whether or not
chosen by direct election from territorial constituencies in the Panchayat area shall have the right
to vote in the meetings of the Panchayats.
(5) The Chairperson of-
(a) a Panchayat at the village level shall be elected in such manner as the Legislature of a
State may, by law, provide; and
(b) a Panchayat at the intermediate level or district level shall be elected by, and from
amongst, the elected members thereof.
243-D. Reservation of seats. - (1) Seats shall be reserved for-
(a) The Scheduled Castes; and
(b) The Scheduled Tribes.
In every Panchayat and the number of seats so reserved shall bear, as nearly as may be, the same
proportion to the total number of seats to be filled by direct election in that Panchayat as the population of
the Scheduled Castes in that Panchayat area or of the Scheduled Tribes in that Panchayat area bears to the
total population of that area and such seats may be allotted by rotation to different constituencies in a
Panchayat.
(2) Not less than one-third of the total number of seats reserved under clause (1) shall be reserved
for women belonging to the Scheduled Caste or, as the case may be, the Scheduled Tribes.
(3) Not less than one-third (including the number of seats reserved for women belonging to the
Scheduled Castes and the Scheduled Tribes) of the total number of seats to be filled by direct election in
every Panchayat shall be reserved for woman in such seats may be allotted by rotation to different
constituencies in a Panchayat.
(4) The offices of the Chairperson in the Panchayats at the village or any other level shall be
reserved for the Scheduled Castes, the Scheduled Tribes and women in such manner as the Legislature of a
State may, by law, Provide:
Provided that the number of offices of Chairpersons reserved for the Scheduled Castes and the
Scheduled Tribes in the panchayats at each level in any State shall bear, as nearly as may be, the same
proportion to the total number of such offices in the Panchayats at each level as the population of the
Scheduled Castes in the State or of the Scheduled Tribes in the State bears to the total population of the
State:
Provided further that not less then one-third of the number of offices of Chairpersons in the
Panchayat at each level shall be reserved for women:
Provided also that the number of offices reserved under this clause shall be allotted by rotation to
different Panchayats at each level.
(5) The reservation of seats under clauses (1) and (2) and the reservation of office of Chairpersons
(other than the reservation for women) under clause (4) shall cease to have effect on the expiration of the
period specified in Article 334.
(6) Nothing in this Part shall prevent the Legislature of a State from making any provision for
reservation of seats in any Panchayat or offices of Chairpersons in the Panchayats at any level in favour of
backward class of citizens.
243-E. Duration of Panchayats etc. - (1) Every Panchayat, unless sooner dissolved under any
law for the time being in force, shall continue for five years from the date appointed for its first meeting
and no longer.
(2) No amendment of any law for the time being in force shall have the effect of causing
dissolution of Panchayat at any level, which is functioning immediately before such amendment, till the
expiration of its duration specified in clause (1).
(3) An election to constitute a Panchayat shall be completed-
(a) before the expiry of its duration specified in clause (1);
(b) before the expiration of a period of six months from the date of its dissolution:
Provided that where the remainder of the period for which the dissolved Panchayat would have
continued is less than six months, it shall not be necessary to hold any election under this clause for
constituting the Panchayat.
(4) A Panchayat constituted upon the dissolution of a Panchayat before the expiration of its
duration shall continue only for the remainder of the period for which the dissolved Panchayat would have
continued under clause (1) had it not been so dissolved.
243-F. Disqualifications for membership. - A person shall be disqualified for being chosen as,
and for being a member of a Panchayat-
(a) If he is so disqualified by or under any law for the time being in force for the purposes
of elections to the Legislature of the State concerned:
Provided that no persons shall be disqualified on the ground that he is less than twenty-five years
of age, if he has attained the age of twenty-one years;
(b) If he is so disqualified by or under any law made by the Legislature of the State.
(2) If any question arises as to whether a member of a Panchayat has become subject to any of the
disqualifications mentioned in clause (1), the question shall be referred for the decision of such authority
and in such manner as the Legislature of a State may, by law, provide.
 243-G. Powers authority and responsibilities of Panchayats.- Subject to the provisions of the
Constitution, the Legislature of a State may, by law, endow the Panchayats with such powers and authority
as may be necessary to enable them to function as institutions of self-government and such law may contain
provisions for the devolution of powers and responsibilities upon Panchayats at the appropriate level,
subject to such conditions as may be specified therein, with respect to-
(a) The preparation of plans for economic development and social justice;
(b) The implementation of schemes for economic development and social justice as may be
entrusted to them including those in relation to the matters listed in the Eleventh Schedule.
243-H. Powers to impose taxes by, and Funds of, the Panchayats. - The Legislature of a State
may, by law-
(a) authorise a Panchayat to levy, collect and appropriate such taxes, duties, tolls and fees in
accordance with such procedure and subject to such limits;
(b) assign to a Panchayat such taxes, duties, tolls and fees levied and collected by the State
Government for such purposes and subject to such conditions and limits;
(c) provide for making such grants-in-aid to the Panchayats from the Consolidated Fund of the
State; and
(d) provide for constitution of such funds for crediting all moneys received, respectively, by or on
behalf of the Panchayats and also for the withdrawal of such moneys there from, as may be specified in the
law.
243-I. Constitution of Finance Commission to review financial position. - (1) The Governor of
a State shall, as soon as may be within one year from the commencement of the Constitution (Seventy-
third-Amendment) Act, 1992 and thereafter at the expiration of every fifth year, constitute a Finance
Commission to review the financial position of the Panchayats and to make recommendations to the
Governor as to-
(a) The principles which should govern-
(i) the distribution between the State and the Panchayats of the net proceeds of the taxes,
duties, tolls and fees leviable by the State, which may be divided between them under this
Part and the allocation between the Panchayats at all levels of their respective shares of
such proceeds;
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to, or
appropriated by, the Panchayats; .
(iii) the grants-in-aid to the Panchayats from the Consolidated Fund of the State;
(b) the measures needed to improve the financial position of the Panchayats;
(c) any other matter referred to the Finance Commission by the Governor in the interests of sound
finance of the Panchayats.
 (2) The Legislature of a State may, by law, provide for the composition of , the Commission, the
qualifications which shall be requisite for appointment as members thereof and the manner in which they
shall be selected.
(3) The commission shall determine their procedure and shall have such powers in the
performance of their functions as the Legislature of the State may, by law, confer on them.
(4) The Governor shall cause every recommendation made by the Commission under this article
together with an explanatory memorandum as to the action taken thereon to be laid before the Legislature
of the State.
243-J. Audit of Accounts of Panchayats. - (1) The Legislature of a State may, by law, make
provisions with respect to the maintenance of accounts by Panchayats and the auditing of such accounts.
243-K. Elections of the Panchayats. - (1) The superintendence, direction and control of the
preparation of electoral rolls for, and the conduct of, all elections to the Panchayats shall be vested in a
State Election Commission consisting of a State Election Commissioner to be appointed by the Governor.
(2) Subject to the Provisions of any law made by the Legislature of a State, the conditions of
service and tenure of office of the State Election Commissioner shall be such as the Governor may by rule
determine:
Provided that the State Election Commissioner shall not be removed from his office except in like
manner and on the like grounds as Judge of a High Court and the condition of service of the State
Commissioner shall not be varied to his disadvantage after his appointment.
(3) The Governor of a State shall, when so requested by the State Election Commission, make
available to the State Election Commission such staff as may be necessary for the discharge of the
functions conferred on the State Election Commission by clause (1).
(4) Subject to the provisions of the Constitution, the Legislature of a State may, by law, make
provision with respect to all matters relating to, or in connection with, elections to the Panchayats.
243-L. Application to Union Territories. – The Provisions of this part shall apply to the Union
territories and shall, in their application to a Union territory, have effect as if the references to the Governor
of a State were references to the Administrator of the Union territory appointed under Article 239 and
references to the Legislature or the Legislative Assembly of a State were references in relation to a Union
territory having a Legislative Assembly, to that Legislative Assembly:
Provided that the President may, by public notification, direct that the provisions of this Part shall
apply to any Union Territory or part thereof subject to such exceptions and modifications as he may specify
in the notification.
243-M. Part not to apply to certain areas. - (1) Nothing in this Part shall apply to the Scheduled
Areas referred to in clause (1), and the Tribal Areas referred to in clause (2), of Article 244.
(2) Nothing in this Part shall apply to-
(a) the States of Nagaland, Meghalaya and Mizoram;
 (b) the Hill Area in the State of Manipur for which District Council exist under any law
for the time being in force.
(3) Nothing in this Part-
(a) relating to Panchayats at the district level apply to the hill areas of the District of
Darjeeling in the State of West Bengal for which Darjeeling Gorkha Hill Council exists
under any law for the time being in force.
(4) Notwithstanding anything in this Constitution-
(a) the Legislature of a State referred to in sub-clause (a) of clause (2) may, by law,
extend this part to the State, except the areas, if any, referred to in clause (1), if the
Legislative Assembly of that State Passes a resolution to that effect by a majority of the
total membership of that House and by a majority of not less than two-thirds of the
members of that House present and voting;
(b) parliament may, by law, extend the provisions of this Part to the Scheduled Areas and
the tribal areas referred to in clause (1) subject to such exceptions and modifications as
may be specified in such law, and no such law shall be deemed to be an amendment of
this Constitution for the purpose of Article 368.
243-N. Continuance of existing Laws and panchayats.- Notwithstanding anything in this Part,
any provision of any law relating to Panchayats in force in a State immediately before the commencement
of the Constitution (Seventy-Second Amendment) Act, 1992, which is inconsistent with the provisions of
this Part shall continue to be in force until amended or repealed by a competent Legislature or other
competent authority or until expiration of one year from such commencement whichever is earlier:
Provided that all the Panchayats existing immediately before such commencement shall continue
till the expiration of their duration, unless sooner dissolved by a resolution passed to that effect by the
Legislative Assembly of that State or, in the case of a State having a Legislative Council, by each House of
the Legislature of that State.
243-O Bar interference by courts in electoral matters. - Notwithstanding anything in this
Constitution-
(a) the validity of any law relating to the delimitation of constituencies or the allotment of
seats to such constituencies, made or purporting to be made under Article 243-K, shall
not be called in question in any court.
(b) no election to any Panchayat shall be called in question except by an election petition
presented to such authority and in such manner as is provided for by or under any law
made by the Lagislature of a State.
3. Amendment of Article 280. - In clause (3) of Article 280 of the Constitution, after sub-clause
(b), the following sub-clause shall be inserted, namely- .
 (bb) - The measures needed to augment the Consolidated Fund of a State to supplement the
resources of the Panchayats in the State on the basis of the recommendations made by the Finance
Commission of the State."
4. Additional of Eleventh Schedule. - After the Tenth Schedule to the Constitution, the following
Schedule shall be added, namely-
"ELEVENTH SCHEDULE"
(Article 243-G)
1. Agriculture, including agricultural extension.
2. Land improvement, implementation of land reforms, land consolidation and soil conservation.
3. Minor irrigation, water management and watershed development.
4. Animal husbandry, dairying and poultry.
5. Fisheries.
6. Social forestry and farm forestry.
7. Minor forest produce.
8. Small scale industries, including food processing industries.
9. Khadi, village and cottage industries.
10. Rural housing.
11. Drinking water.
12. Fuel and fodder.
13. Roads, culverts, bridges, ferries. Waterways and other means of communication.
14. Rural electrification, including distribution of electricity.
15. Non-conventional energy sources,
16. Proverty alleviation programme.
17. Education, including primary and secondary schools.
18. Technical training and vocational education.
19. Adult and non-formal education.
20. Libraries.
21. Cultural activities.
22. Markets and fairs.
23. Health and sanitation, including hospitals, primary health centers and dispensaries.
24. Family Welfare.
25. Women and child development.
26. Social Welfare, including welfare of the handicapped and mentally retarded.
27. Welfare of the Weaker sections, and in particular, of the Scheduled Castes and the Scheduled
Tribes.
28. Public distribution system.
29. Maintenance of community assets.
 NOTIFICATIONS
Government of Assam
Orders by the Governor Panchayat and Rural Development (A) Department
[Dated the 8th March, 2002]
No. PDA.45/2002/9.- The Governor of Assam is pleased to notify Shri Biren Dutta, lAS, Secretary to the
Government of Assam, Panchayat and Rural Development as officer authorised for reservation of offices
of the President and Vice-President of Zilla Parishads for Women as per provision of Section 70(A) (I) of
Assam Panchayat Act, 1994 and as per Rule 61 of Assam Panchayat (Constitution)
Rules, 1995, with immediate effect.

M.Kalita
Joint Secretary to the Govt. of Assam,
Panchayat and Rural Development Department.
No.PDA.45/2002/79.- In exercise of the powers conferred under Section 70(A) of the Assam
Panchayat Act, 1994 as amended up-to-date and as per Rule 61 of the Assam Panchayat (Constitution)
Rules, 1995 as amended up-to-date the Governor of Assam is pleased to declare the following two Zilla
Parishads for reservation of the offices of President of Zilla Parishad for the Scheduled Tribes as being the
proportionately highest Schedule Tribes population of the State in a descending order.
1. Dhemaji Zilla Parishad.
2. Lakhimpur Zilla Parishad.
The Governor of Assam is further pleased to reserve the office of the President of Lakhimpur Zilla
Parishad as per the drawal of lots held on 13th March, 2002 for the Scheduled Tribes Woman.
No. PDA.45/2002/80.- In exercise of the powers conferred under Section 70(A) of the Assam
Panchayat Act, 1994 as amended up-to-date and as Rule 61 of the Assam Panchayat (Constitution) Rules,
1995 as amended up-to-date the Governor of Assam is pleased to declare the following Zilla Parishads for
reservation of the offices of the Vice-President of Zilla Parishad for the Scheduled Tribes as being the
Proportionately next highest Schedule Tribes population of the State excluding the Zilla Parishad in which
of the offices of the President have already been reserved for the persons belonging to Scheduled Tribes.
1. Goalpara Zilla Parishad.
2. Morigaon Zilla Parishad.
The Governor of Assam is further pleased to reserve the offices of the Vice-President of Goalpara
Zilla Parishad as per the drawal of lots held on 13th March, 2002 for the Scheduled Tribes Woman.
No. PDA.45/2002/81.- In exercise of the powers conferred under Section 70(A) of the Assam
Panchayat Act, 1994 as amended up to date and as per Rule 61 of the Assam Panchayat (Constitution)
Rules, 1995 as amended up-to-date, the Governor of Assam is pleased to declare the following Zilla
Parishads for reservation of the offices of the President of Zilla Parishad for the Scheduled Caste as being
the proportionately highest Scheduled Caste population of the State.
 1. Cachar Zilla Parishad.
2. Karimganj Zilla Parishad.
The Governor of Assam is further pleased to reserve the offices of the President of Karimganj
Zilla Parishad as per the drawal of lots held on 13th March, 2002 for the Scheduled Caste Woman.
No. PDA.45/2002/82.- In exercise of the powers conferred under Section 70(A) of the Assam
Panchayat Act, 1994 as amended up-to-date and as per Rule 61 of the Assam Panchayat (Constitution)
Rules, 1995 as amended up-to-date the Governor Assam is pleased to declare the following Zilla Parishads
for reservation of the offices of the Vice-President of Zilla Parishad for the Scheduled Castes as being the
proportionately next highest Schedule Castes population of the State excluding the Zilla Parishad in which
of the offices of the President have already been reserved for the persons belonging to Scheduled Castes.
1. Hailakaandi Zilla Parishad.
2. Nagaon Zilla Parishad.
The Governor of Assam is further pleased to reserve the office of the Vice-President of Nagaon
Zilla Parishad as per the drawal of lots held on 13th March, 2002 for the Scheduled Caste Woman.
No. PDA. 45/2002/83.- In exercise of the powers conferred under Section 70(A) of the Assam
Panchayat Act, 1994 as amended up-to-date and under Rule 61 of the Assam Panchayat (Constitution)
Rules, 1995 as amended up-to-date the Governor of Assam is pleased to reserve the offices of President of
the following Zilla Parishads for Woman as per drawal of lots held on 13th March, 2002.
1. Morigaon Zilla Parishad.
2. Tinsukia Zilla Parishad.
3. Dhubri Zilla Parishad.
4. Golaghat Zilla Parishad.
5. Kamrup Zilla Parishad.
No. PDA.45/2002/84.- In exercise of the powers conferred under section 70(A) of the Assam
Panchayat Act, 1994 as amended up-to-date and under Rule 61 of the Assam Panchayat (Constitution)
Rules, 1995 as amended up-to-date the Governor of Assam is pleased to reserve the offices of Vice-
President of the following Zilla Parishads for woman as per drawal of lots held on 13 th March, 2002.
1. Jorhat Zilla Parishad.
2. Barpeta Zilla Parishad.
3. Sonitpur Zilla Parishad.
4. Nalbari Zilla Parishad.
5. Dibrugarh Zilla Parishad.

Biren Dutta,
Secretary to the Govt. of Assam,
Panchayat and Rural Development Department.
 NOTIFICATION
No. AR.22/2000/21.- In the interest of Public Service, the Governor of Assam is pleased to confer
Gazetted status on the post of Extension Officer (Fishery), having B.F. Sc. Degree/Master of Fishery
Science, in the Directorate of Panchayat and Rural Development Department, under the Panchayat and
Rural Development Department, Government of Assam.
This will come into force with immediate effect.

P. Saran,
Commissioner & Secretary to the Govt. of Assam,
Administrative Reference & Training Dept.
Dispur Guwahati-6