Section 37(iii) in The Orissa Bhoodan and Gramdan Rules, 1972
(iii)When any payment is made, entries must be made in the contingent register with the date of payment, the name of payee and the number of sub-vouchers in the three columns to the left and the amount in the proper column and in case of any charge requiring explanation, the initial of the officer incurring it shall be taken against the description.
