Section 157(3) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(3)Maintenance of correct account held by Bhumi Prabandhak Samiti. - All the accounts of income kept under cash book in B.P.S. Form 5, in which all the moneys received day to day shall be noted down. The Chairman shall, the amount as received, hand over to Pradhan and shall obtain a receipt thereof. Generally all the moneys shall be deposited within a week.