Section 37(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)All cash in the Departmental Cash Chest of the Panchayat Samiti or the Zila Parishad shall he kept in the strong iron Chest under double lock system. All the keys of the same lock shall not be kept in one person's custody The key of one lock shall be kept apart from the keys of other lock and that too, in different person's custody. The Chest shall never be opened unless both the custodians of the keys are present.
