Section 136(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(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.
