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State of Punjab - Section
Section 125 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
125. Destruction of Records.
- The following registers, books, bills, vouchers and other records of a Panchayat Samiti or a Zila Parishad, as the case may be, shall be destroyed after the expiration of the period specified against them. Such periods shall be reckoned from the date of their closure or final disposal| 1 | Duplicate copies of Receipt Books | Five years |
| 2 | Registers showing demand and collection of taxes and other dues | Ten Years |
| 3 | Register of correspondence | Three years |
| 4 | Inspection Book | Five years |
| 5 | Application for copies of records | One year |
| 6 | Application tor inspection of records | One year |
| 7 | Audit report | Fifteen years |
| 8 | Report regarding embezzlement | Fifteen years |
| 9 | Service Book and Character Rolls | Twenty five years after retirement of the person concerned |
| 10 | Pay bills and Attendance roles | Thirty Five years |
| 11 | Anneal estimates of receipts and expenditure | Five years |
| 12 | Vouchers and Bills | Five years after audit |
| 13 | Security Bonds | One year after they cease to have effect |
| 14 | Cash Book and ledger | Ten years |
| 15 | Nomination papers, relating to employees | Thirty years |
| 16 | Other miscellaneous papers or records. | Ten years |