Section 7(2) in The Ganjam and Boudh (Village Offices Abolition) Rules, 1970
(2)The Village Officer shall deliver in duplicate a statement of accounts referred to in Clause (b) of Sub-rule (1) of Rule 6 to the authorised officer who shall receive it and acknowledge its receipt in writing.Explanation - For the purpose of this Chapter, the expression "authorised officer" shall mean the Tahsildar or any other officer authorised by the Collector.Chapter-III Settlement of lands
