Section 48(1) in The West Bengal Panchayat Act, 1957
(1)For every Anchal Panchayat, there shall be a Secretary who shall be in charge of the office of the Anchal Panchayat and shall be responsible for the preparation of its budget estimate of income and expenditure, the statement of accounts of the previous year, the report on the work done during the previous year and the work proposed to be done during the following year.
