(I) It shall be the responsibility of the Executive Otlicer or the Chief Executive Officer to see that all persons who receive or pay money on behalf of the Panchayat Samiti or the Zila Parishad, as the case may be, maintain and render proper accounts thereof in such manner that information in regard to all receipts and expenditure could be deducted therefrom as required by the Govemment from time to time. All account> ;,hall be kept so clean, the detail so fully recorded and the initial record of payments made so clear, explicit and self-contained, as may produce a convincing and satisfactory evidence of the facts in a court of law.
(2) fhe Executive Ollicer or the Chief Executive Officer shall render to the Panchayat Samiti or Ziln Parishad, as the case may be, and the Government accurately and promptly such accounts and retums exh ibiting the position of those transactions, as may be required of him from time to time.
(3) All funds received and spent on behalf of the l'anchayat Samiti or the Zila Parishad shall be credited into and withdrawn from.the Panchayat Samiti fund or the Zila Parishad fund, as the case may be.
(4) No eraser shall be made in any account book, register, fonn, voucher J>VNJABGOVT. GAZ. (EXTRA); JANUARY 9. 2014 61 (PAUSA 19, 1935 SAKA) ·and if any correction has to be made, it shall be made neatly in red ink, by crossing a horizontal line over the incorrect entry and attested by the Drawing and Disbursing Officer 01 the Officer lncharge of the Institution concerned.