Section 18(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)It shall be the responsibility of the Executive Officer or the Chief Executive Officer to see that all persons who receive or pay money on behalf of the Panchayat Samiti or the Zila Parishad, as the case may be, maintain and render proper accounts thereof in such manner that information in regard to all receipts and expenditure could he deducted therefrom as required by the Government from time to time. All accounts shall he kept so clean, the detail so fully recorded and the initial record of payments made so clear, explicit and self-contained, as may produce a convincing and satisfactory evidence of the facts in a court of law.
