Section 47(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)It is also the duty,of the Executive Officer or the Chief Executive Officer to see that the revenue collected is correctly and promptly brought to account and there is no leakage. The Executive Officer or the Chief Executive Officer should see that all adequate measures are taken and may achieve this end, arrange to have test inspections of the accounts of the receipts carried out.
