Section 13(c) in The Orissa Prize Competition Rules, 1955
(c)at the close of each prize competition an abstract of the total receipts and expenditure on account thereof, including the expenditure on the award of prizes shall be exhibited in cash book itself ; and where prizes awarded to competitors who have submitted free entry coupons, that fact shall be clearly stated and full particulars of such successful competitors shall be clearly and separately shown in the cash book.
