48. (1) The following expenditure shall be charged on a Paurashava Fund, namely:-
(a) all sums to be paid to, or in connection with employment of, any Government servant or any member of the Local Parishad Service who is or has been in the service of the Paurashava;
(b) all sums as the Paurashava may be required by the Government to contribute towards the conduct of elections, the maintenance of the Paurashava Service, the auditing of accounts, and such other matters as may, from time to time, be specified by the Government;
(c) any sum required to satisfy any judgment, decree or award against the Paurashava by any Court or tribunal; and
(d) any expenditure declared by the Government to be so charged.
(2) If any expenditure charged on a Paurashava Fund is not paid, the Prescribed Authority may, by order, direct the person or persons having the custody of the Paurashava Fund to pay such amount, or so much thereof as may, from time to time, be possible from the balance of the Paurashava Fund.