8. Distribution of proceeds.

(a) to a Gram Panchayat, from and out of the amount collected as land revenue and normal cess from the said Gram Panchayat;
(b) to all the Gram Panchayats, Janapad Panchayats and Zila Panchayats, out of the amounts collected as increased cess in the proportion of 50%, 25% and 25% respectively. The proceeds shall be further distributed amount the Gram Panchayats and the Janapad Panchayats, in proportion to the rural population as per the last Census of the said Gram Panchayat and Janapad Panchayat;
(c) to the concerned Janpad Panchayats and the Gram Panchayats fall within these Janpad Panchayats, from and out of the amount collected as development tax, in equal proportion. From the part allocated to the Gram Panchayats, the amount shall be further distributed amongst the Gram Panchayats, in proportion to the rural population of the said Gram Panchayat.