Section 117(c) in Tamil Nadu Educational Inspection Code
(c)Teacher's Acquittance Roll. - The teacher's acquittance roll is record of equal importance with the teachers and attendance register should invariably be scrutinised not only at an inspection but also at every visit. The periods up to which the salaries have been disbursed should be noted and attested by the Inspecting Officer on every occasion. Prompt action should be taken in every case where there has been delay or other irregularity in the disbursement of salaries or discrepancy with the terms and conditions of service according to the teachers' service register.