B. Grants and Shares of Taxes.- — THE SIKKIM PANCHAYAT ACT, 1993

76 B. Grants and Shares of Taxes.- The State Government shall having regard to the recommendation , if any, of the Finance Commission, in each year, after due appropriation made by the State Legislature by law in this behalf, make such grants and shares of various taxes, duties, cess and fees as are necessary to the Panchayats for the proper discharge of their functions under , this Act . The shares of taxes collected by the State Government shall be distributed among Panchayats at all levels in an equitable manner according to the formula fixed by the State Government in this behalf ". In the Principal Act, after section 85 , the following new section shall be inserted namely:- "85 A . Liabilities of Sabhapati, Sachiva and Member of Zilla Panchayats :- The provision of Section 48 A relating to Liabilities of Sabhapati or Sachiva or Member of Gram Panchayat shall mutatis-mutandis be applicable to the Adhakshya or Up-Adhakshya or Member of Zilla Panchavat" . In the Principal Act, in the section 86, for the words"and sub-section (3)" the words "in a manner provided in sub-section (3)" shall be substituted. In the Principal Act, after section 123, the following section shall be inserted namely:- ~ :.'. "123A . Pool of experts and specialists.A pool of experts and specialists (e.g. Engineers, Planner, Accountants etc . ) may be maintained by State Government or District Panchayat . This common pool could be then accessed by the Panchayats whenever required for specific tasks on payment " .

Section 76