Section 32(2) in Executive Instructions Issued by the Board of Revenue, Orissa under the Orissa Fertilisers Loans Rules, 1965
(2)In no case cash shall be drawn from the Treasury and the amount shall be adjusted under the head "T-Deposits and Advances-Part III-Advances not bearing interest-Departmental Advances Special Advances-Advances for Seed and Manure" by transfer credit in favour of the Registrar of Cooperative Societies, Orissa for which necessary chalan in O.T.C. Form No. 6 shall be attached.
