The teams conducting the internal checks and inspections shall issue their internal check and inspection reports and these reports shall be dealt with in the office of the Panchayat Samiti or the Zila Parish ad, as the case may be, i.n the same manner as the audit report of the Audit Authority, except that the Audit Authority shall not be brought into picture in their disposal. The teams shall specifically see to the..disp<>sal of the previous internal check.reports as well as AmlitAu\hority's reports at the time of intemal check and inspection.
.J . US. DestructionofRecords.-Thefollowingregisters, books, bills, vouchers ' and other records of a Panchayat Samiti or a Zila Parishad, aS ·the case may be, shall be destroyeditfter the expiration of the period specified again,s(them.
Such periodr shall be reckoned from the date of their closure or final dispo~4l;~ 2 Duplicate copies of Receipt Books Registers showing demand and collection of taxes and other dues Five years Ten Years PUNJAB UOVT GAZ. (EXTRA), JANUARY 9, 2014 111 (Pi\USJ\ 19, 1935 SAKA) 3 Register of correspondence Three years 4 Inspection llook Five years 5 Application for copies of records One year 6 Application for inspection ofrecords One year 7 Audit report Fifteen years 8 Report regarding embezzlement Fifteen years 9 Service Book and Character Rolls 1\venty five years after retirement of the person concerned 10 Pay bills and Attendance roles . Thirty Fiv~ yeurs II Annual estimates of receipts and expenditure Five years 12 Vouchers and Bills Five years after audit 13 Security Bonds One year after they cease to have effect 14 : Cash Book and ledger Ten years 15 Nomination papers, relating to employees Thirty years 16 Other miscellaneous papers or...records. Ten years
Provided that the documents required In court cases, enquiries or audit, shall not be destroyed till such enquiries, audit or court case is finl\lly disposed off.