Section 136(2) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(2)Each payment on the muster roll shall be made and witnessed by the official of the highest standing available, who shall certify to the payments individually or by groups, at the same time specifying both in words and figures at the foot of the muster roll, the total amount paid on each date and if any item remained unpaid. The details thereof shall be carried forward to arrears register as detailed in sub-rule (3),
