(7)The Gram Sabha shall cultivate the lands made over to it for management, either through its own men or through any other person. The Gram Sabha shall maintain complete accounts of the expenditure incurred and incomes derived from such lands for each quarter of the agricultural year, if the lands are cultivated by its own men; in any other case, the person entrusted with the actual cultivation of land shall maintain an account of all expenditure incurred over the cultivation of such lands and income derive therefrom, and render complete accounts to the Gram Sabha for each quarter of the agricultural year, within a month of the preceding quarter to which the accounts relates.
