Section 158(3) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(3)Account of all income and expenditure shall be maintained by the Chairman of the Bhumi Prabandhak Samiti in a cash book in B.P.S. Form No. 5 and the register of expenditure in B.P.S. Form No. 6, respectively.
