Section 7 in The Orissa Merged Territories (Village Offices Abolition) Rules, 1963
7. Manner of delivery of records and accounts.
(1)The Village Officer shall prepare in duplicate, a challan of records referred to in Clause (a) of Sub-rule (1) of Rule 6, sign it and deliver the same along with the records to the authorised officer who shall receive them and shall return a copy of the challan duly acknowledging therein receipt of the records.(2)He shall deliver in duplicate a statement of accounts; referred to in Clause (b) of Sub-rule (1) of Rule 6 to the authorised Officer who shall receive it and acknowledge its receipt in writing.Explanation - For the purposes of this Chapter, the expression "authorised officer" shall mean the Tahsildar and any other officer authorised by the Collector.
