Section 10(3) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(3)A register in two parts shall be maintained in the office of the village panchayat in respect of these tickets.(a)The first part shall be a stock register, the entries for receipts being attested by the executive authority or an officer authorised by him and the entries for issue being attested by the collecting officer concerned.(b)The second part shall be a personal ledger account for each officer entrusted with the collection of revenue by means of these tickets. It shall be debited with the number and value of each kind of ticket issued to each collecting officer and shall be credited with the amount of the collections paid by him into the office of the village panchayat. Remittances shall be made by the collecting officer every day and shall be accompanied by the details of the number and value of each kind of ticket issued by him.
