91. Purchase of store and equipment.
(1) The Government may by general or special order provide for all any of the following matters, namely:
(a) the manner in which purchase of stores, equipments, machineries and other articles required by the Zilla Parishad or Gram Panchayat shall be made by them;
(b) the manner in which tender for works, contracts and supplies shall be invited and examined and accepted by the Gram Panchayat or Zilla Parishad;
(c) the manner in which works, and development schemes may be executed and inspected and payment may be made in respect of such works an schemes; and
(d) constitution of committee for the purposes of this sub-section.
(2) Save as otherwise expressly provided in sub-section (1), in respect of all other matters relating to withdrawal of funds, form of bills, incurring of expenditure maintenance of accounts, rendering of accounts and such other matters, the rules, of implementation as applicable to Departments of the Government shall mutatis mutandis apply in case of a Gram Panchayat and Zilla Parishad.