Section 12 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
12. Cash and Account.
(1)The cash and account branches of each Panchayat Samiti shall be kept distinct from each other under the charge of a cashier and accountant respectively.(2)In no case of the same person shall compile the Samiti accounts and superintend the collection of taxes, rates and other Samiti income.
