Section 91(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)A physical verification of all stores shall be made by the Deputy Chief Executive officer or the Executive Officer as the case may be, at least once in a year invariably in April every year. The result of the verification shall be recorded in writing. During the verification, the condition of each article shall be indicated against it in the Stock Register
