In these rule-). unless th.: contcx1 othcr\'.iisc rcquire.s.-
(a) "Act" mean, the Punjab Parn:hayati Raj Act 1994;
(b) "Accoumant General" means the Accountant General, Punjab;
(c) "ACPF" 111ca11s Assistant Com rollcr Pa11chayati Raj, Finance;
(d) "Appro1>riation" means the ass1gnmen1 to meet specilied expend iture of funds at the dispo;;al of the assigning authority; · (e} "Audit Authority" mea11s Auditor or Audit Agency as may be dctennined and assigned the work of audit by the Government;
(t) "!:look transfer" denotes the process where by financial transactions which do nor involve the giving or receiving of cash or of stock materials, are brought to account. Such trar}sactions usually represent liability and assets brought to account either by way of sett lement or otherwise, but chey may also represent corrections and amendments made iri cash, s tock or book transfer transactions previously taken co account;
{g) "Cash" includes legal tender coin, currency,and Rank Notes, cheques payable on demand, Reserve Bank Government drafts, demand drafts 52 PUNJAB GOVT. GAZ. (EXTRA), JANUf,RY 9, 2014 (PAUSA 19, 1935 SAKA) imd abo revenue stamps, but does not include Government securities, deposit receipts of banks, debentures and bonds accepted as security deposit;
(h) "CPP" means Controller Panchayati Raj, Finance;
(i) "Charter.e<l Accountant" means Chartered Accountant within the meaning of clause (b) of sub section (I) of section 2 of the Chartered Accountants Act, 1949;
Gl "Competent authority" means the Panchayat Samiti or Zita Parishad, as the case may be, and the Goverr11ncr1t or such other authorities to whom powers in this behalf, shall be delegated by the Government. A list of authorities 10 exercise the powers of a competent authority in relation to various rules, shall be notified from rime to time by the Government;
(k) "Contract" means any kind ofundenaking, written or verbal, express or implied, hy a person, not being a public servanr or by a syndicate or !inn for the construction, maintenance or repairs of one or more works, for the supply of materials, or for £he performance of any service in connection with the execuiion of work or the supply of materials;
(I) "Drawing and Disbursing Officer' means the Executive Officer for the Panchayat Samiti and the Chief Executive Officer for the Zila Parishad or any olher officer who may be empowered to draw and disburse money from the Fund of the Panchayat Sarniti or Zila Parishad;
(m) "Divisional Inspection Committee" means a Committee Constituled under rule 120 of these rules.
(n) "Examiner" means the Examiner. Local Pund Accounts Punjab;
(o) "Form" means a form appended to these rules;
(p) "fund" means the Panchayat Samiti Fund or Zila Parishad Fund, as the· case may be;
(q) "Government" means the State Governmenl in the Department of Rural Development and Panchayats;
(r) Head of the Office' means the Executive Officer in case of Panchayat Samiti and Chief Executive Officer in case of Zila Parishad;
(s) Head ofDepanment or Head of Panchayati Raj Institution means elected body of Panchayat Samiti or Zila Parishad or a person appointed under.
the Act to administer the affairs of a Panchayat Samiti or Zila Parishad, as the case may be;
PUNJAB GOVT. GAZ,(EXTRA),JANUARY9,2014 53 (PAUSA 19, 1935 SAK.A)
(t) 'meeting' means a meeting of the concerned PanGhayat Samiti or Zita Parishad, as the case may be, or of their standing committees;
(u) "Non-recurring expend;ture" means expenditure sanctioned as a lump sum charge whether the money be paid as a lump sum or by installments;
(v} "Re-app~opriation" means the transfer of Fund from one unit of appropriation to another such unit;
( w) "Recurring experrditure" means all expenditure which is not non-recurring:
(x) "section" means section of the Act;
(y) "technical sanct ion" mea1\S the sanction of the competent authority to a properly detailed estimate of the cost of a work of construction or repair of any other scheme;
(z) "Treasury" inc.ludcs Sub-Treasury also;
(ia) "Bank" means a Public Sector Bank;
(zb) "Treasury Otlicl.!r" means the officer incharge of a Treasury or Sub Trcasury;
(zc) "Vehicle" shall include bicycle. tricycle, auto-motor car and every wheeled conveyance which is used or capable of being used on a public street;
and
(zd) "Year" means the financial year beginning on the 1 S! of April and ending on the 3 lst of March following.