Section 47 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
47. Checks to leakage of revenue.
(1)It is also the duty,of the Executive Officer or the Chief Executive Officer to see that the revenue collected is correctly and promptly brought to account and there is no leakage. The Executive Officer or the Chief Executive Officer should see that all adequate measures are taken and may achieve this end, arrange to have test inspections of the accounts of the receipts carried out.(2)No amount due to the Panchayat Samiti or the Zila Parishad shall be left outstanding without sufficient reasons and where such dues appear to be irrecoverable, the order of the competent authority for their adjustment, remission, reduction of demand or write off must be sought without any avoidable delay.
