Section 45(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)A Register of Government and other securities held by Samiti as its property shall be maintained in Form No. XV. This will show all investments belonging to the Samiti, the purpose for which each is held and orders of Government, if any, being quoted against each. No investment shall be written off this register unless disposed of absolutely by sale or otherwise.
