Section 16 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
16. The manner in which accounts arc to be kept.
(1)Figures in the accounts shall be in English characters and, in the case of receipts given for money, in State language also, and all accounts and registers in the case of Panchayat Samiti or Zila Parishad so for as possible be kept in English or Punjabi, as may be decided by the Director.(2)Books of accounts forms and registers shall be substantially bound and paged before being brought into use,
