Section 43(5) in The Central Warehousing Corporation Rules, 1963
(5)All monetary transactions shall be entered in the cash book, as soon as they are conducted, and attested by an officer of the Corporation duly authorised by the managing director in this behalf. The cash book shall be closed daily and completely checked by the managing director or the officer authorised by him in this behalf. At the end of each month, the managing directer or the officer so authorised, shall verify the cash book and the cash in hand and record a signed and dated certificate to that effect.
