Section 30 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
30. Pass Rook.
(1)The Bank Officer or the Treasury Office, shall issue Sections 143and a Pass Book in which all the sums paid into or drawn by means of cheques from the Bank or Treasury on behalf of the Panchayat Samiti or the Zila Parishad shall be entered.(2)Entries in the Pass Book shall be made only by the Bank or Treasury Establishment.(3)The Pass Book shall remain in the personal custody of the Executive Officer or Chief Executive Officer, as the case may be, or any authorized official, who shall be responsible to see that the Pass Book is sent to the bank or Treasury Office at least once a month for completion.(4)The Bank or Treasury Office is responsible for seeing that the entries are correctly made and at the end of each month, the entries on each side of the Pass Book are totaled and the balance struck and tallies with Treasury account. The Pass Book shall then be signed and returned to the Executive Officer or the Chief Executive officer, as the case may be, by the Bank authority or Treasury Office, the former shall be responsible to reconcile the balance as shown in the Pass Book and that shown in the Treasury column of his Cash Book.
