Section 136 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
136. Muster roll. [Section 209.]
(1)In the case of work carried out by daily labour, the person incharge of the work shall maintain a muster roll in Form LXII and all payments shall be made after the muster roll has been passed by the competent authority. No acquittance roll shall be required in respect of payments of such establishment, as acknowledgement of the payee shall be obtained on the muster roll.Explanation. - Drawing and Disbursing Officer of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be the competent authority to pass the muster roll.(2)Each payment on the muster roll shall be made and witnessed by the official of the highest standing available, who shall certify to the payments individually or by groups, at the same time specifying both in words and figures at the foot of the muster roll, the total amount paid on each date and if any item remained unpaid. The details thereof shall be carried forward to arrears register as detailed in sub-rule (3),(3)Unpaid items of muster roll shall be entered into an arrears register form under verification by the competent authority to pass muster roll at the time of closing of monthly account and further disposed of as laid down under these rules. The payment of these items shall be made by the said competent authority within six months from the date of voucher concerned.
