Section 85(1) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(1)Payments for all works done by contract/agreement shall be made on the basis of measurements recorded in Measurement Books. A muster-roll in Form No. XXXVI shall be prepared for works done by daily labour. Form No. XXXVII or XXXVIII, as the case may be shall be, used for payment to contractors/executants. The rules regarding the preparation and check of the documents as prescribed in Chapter X of the Central Public Works Account Code shall be followed.
