Section 6 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
6.
(1)All moneys received on account of the fund shall be paid in full to the Treasury/Bank as often as can be conveniently managed and shall be included in the Panchayat Samiti Fund and shall on no account be appropriated towards expenditure of the Samiti other than the purpose for which it has been received.(2)For moneys received by the Samiti other than taxes, receipts shall be given in Form No. II. The Total amount received shall be written in words both on the receipt itself and on the counter foil.Note I. - The forms shall be bound in books containing 100 forms each and they shall be consecutively machine numbered before the book is brought into use.Note II. - At places where the cash business of the treasury is conducted through Banks, cheques/Bank drafts drawn on local branch of a schedule bank may be accepted in payment of Samiti dues if the cheques inclusive of the collection of charges have been crossed by the drawer. Until, however, a cheque has been cleared, the Samiti cannot admit that payment has been received and consequently final receipt shall not be granted when a cheque is tendered. A receipt for the actual cheque only may be given in the first instance, the formal receipt shall be granted after the cheque has been cleared and the amount deposited in the fund.(3)If a Samiti levies any tax or fee under the Act and the rules made thereunder, it shall use the receipt books in Form No. III.
