Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 36(3)] [Section 36] [Entire Act] State of Odisha - Subsection Section 36(3)(d) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002 (d)closing balance is worked out correctly. The cash is hand, cash in shape of deposit and amount of advance is correctly worked out to determine closing balance.