Section 109 in Kerala Land Reforms (Tenancy) Rules, 1970
109. Accounts.
(1)The Head Ministerial Officer shall keep the accounts of the Office to which he is attached.(2)There shall be a cash book in which entries relating to all cash transactions shall be entered in the course of business of the office, and the balance of the cash shall be struck therein at the end of the day.(3)A ledger also shall be kept allotting separate pages for each case.
