Section 67 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
67. Purchase and receipt stores.
- Purchase of stores must be made in the most economical manner in accordance with the definite requirements. Stores shall not be purchased in small quantities. At the same time care shall be taken not to purchase stores much in excess of actual requirements. All stores received shall be examined, counted, measured or weighed while taking delivery and a certificate having received them in full and in good condition shall be given on the firms Bill/Invoices by the official receiving such stores. No bill shall be passed for payment without such certificate. On the body of the bill, reference to measurement book number and page and reference to page and item of stock register shall be mentioned.
