Section 12(5) in Tamil Nadu Panchayats (Opening and Maintenance of Market) Rules, 2000
(5)A register of collections and disbursements shall be maintained in Forms IV and V, respectively, given in the Appendix. The registers, tickets and receipt books shall be checked by the executive authority or the panchayat union council, as the case may be, or such other person as may be authorised by the executive authority of the village panchayat or the panchayat union council, as the case may be, not less than once in every month and such remarks as are called for, recorded therein. If the accounts have been found to be kept correctly, a certificate to that effect shall be recorded in the said registers.
