An irrigation panchayat shall maintain the following books and papers :-(i)Panchayat fund account book in Form 16.(ii)counterfoil receipt book in Form 17.(iii)proceeding book in Form 15.(iv)correspondence and notices issued by the panchayat.Records (ii), (iii) and (iv) may be destroyed three years after the last entry thereon.All books and papers maintained by the irrigation panchayat shall be submitted at all reasonable time to any canal officer or canal subordinate who demands to see them.
