(1) The scales of tolls, fees or rates and the terms and tolls, etc. to be provided conditions for the imposition thereof shall be such as may be provided by bye-laws. by bye-laws.
(2) Such bye-laws may provide for exemption from all or any of the tolls, fees or rates in any class of cases.
Panchayat Samiti may raise loans and create sinking fund.
135. A Panchayat Samiti may, subject to the provisions of any law relating to the raising of loans by local authorities for the time being in force, raise from time to time, with the approval of the State Government, loans for the purposes of this Act and create a sinking fund for the repayment of such loans.
Budget of the 136. (1) Every Panchayat Samiti shall, at such time and in such Panchayat Samiti. manner as may be 'prescribed, prepare in each year a budget of its estimated receipts and disbursements for the following year and submit the budget to the Zilla Parishad having jurisdiction over the area of the Block.
(2) The Zilla Parishad may, within such time as may be prescribed, either approve the budget or return it to the Panchayat Samiti for such modifications as it may direct. On such modifications being made, the budget shall be resubmitted within such time as may be prescribed for approval of the Zilla Parishad. If the approval of the Zilla Parishad is not received by the Panchayat Samiti by the last date of the year, the budget shall be deemed to be approved by the Zilla Parishad.
Expenditure. 137. No expenditure shall be incurred unless the budget is approved by the Zilla Parishad.
tary Budget.
supplementary estimate providing for any modification of its budget and may submit it to the Zilla Parishad for approval within such time and in such manner as may be prescribed.
Accounts. 139. A Panchayat Samiti shall keep such accounts and in such form as may be prescribed.
Supplemen- 138. The Panchayat Samiti may prepare in each year a 328 The West Bengal Panchayat Act, 1973.
XLI of 1973.]
(Part IV.—Zilla Parishad.—Chapter XIII.—Constitution of Zilla Tan shad.—Section 140.)
PART IV Z1LLA PARISHAD
CHAPTER XIII Constitution of Zilla Parishad