(2)[ The Cash Book files, registers and all other records maintained in the office of the Grama Panchayat shall be properly maintained by the Secretary of the Grama Panchayat for the purpose of the Act and the rules made thereunder.] [Inserted by S.R.O.No. 648/99 vide Orissa Gazette Extraordinary No. 1183, Dated, 16.8.1999.]