(1) A record of services of each executive officer shall be maintained by the appointing authority in the form prescribed for service books of Government servants. The cost of the service books shall be recovered from the officer concerned.
(2) The service book shall be taken up for verification in January every year and the appointing authority after satisfying himself that the services of the executive officer concerned are correctly recorded in each book, record therein a certificate in the following words over his signature "Services verified up-to-date".
77. An executive officer shall, if he resigns his appointment, forfeit not only the service in the particular post held by him at the time of resignation but all his previous services in any institution. The reappointment of such a person to any post shall be treated as a first appointment to such post by direct recruitment and all the rule governing such appointment shall apply except those relating to age and on such re-appointment he shall not be entitled to count any portion of his previous service for any benefit or concession admissible under any rule or order.
78. No person shall be eligible for appointment to any post in the office of the Commissioner unless he professes the Hindu religion and shall cease to hold office as such as soon as he ceases to profess that religion.
79. (1) No person shall be eligible for appointment to-
(a) the post of Secretary unless he is at least graduate and possesses sufficient experience in the management of an office for at least 5 years;
(b) the post of an Inspector unless he has passed at least the Intermediate Examination in Arts or Science or Commerce;
(c) the post of an Accountant or Assistant Accountant unless he has passed a recognised examination in Accountancy or possesses the Government diploma in Accountancy or other equivalent qualification;
(d) the post of a Stenographer or a Typist unless he is at least a Matriculate and has passed the Shorthand and Typewriting or the Typewriting Examination, as the case may be;
(e) the post of an Assistant unless he has passed at the Matriculation Examination;
(f) any other post in "superior service" unless he is at least a passed Matriculate.
(2) The Commissioner may exempt any person from possessing the above qualifications for appointment for one year and the State Government may exempt any person permanently if he is otherwise found suitable for the post.
80. (1) All moneys received by the Commissioner except security deposits shall be lodged in the personal ledger account opened in favour of the Commissioner at the Cuttack State Treasury.
Note - All amounts so far in deposit in the State Bank shall have to be transferred under the present approved procedure.
(2) All moneys received for security deposit shall be lodged in Post Office Savings Bank.
81. (a) All transactions to which any officer or servant of the Commissioner in his official capacity is a party, shall be brought into account and all moneys received by such officer or servant shall be paid in full without delay into a Treasury or Bank with which the Commissioner has transactions to be credited to the appropriate account of the endowments.
(b) The appropriation of receipts to expenditure shall, as a rule, be avoided.
(c) Any officer under the Commissioner authorised by him in this behalf shall grant receipts for all moneys received by him for credit to the Endowment Fund. A counterfoil receipt book bearing printed machine numbers shall be maintained for the purpose.
82. Recoveries of over-payments relating to the current year shall be shown as abatement of charges of the accounts concerned. If the overpayment relates to previous years, the accounts of which have been finally closed, the recoveries will be taken as credit receipts to the accounts concerned.