Section 32 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
32. Receipt of money by direct payment into Bank.
(1)When money is to be paid direct into the bank, the person making the payment shall be provided a voucher with counterfoil duly filled. After making the payment, deposit statement showing the purpose of payment along with counterfoil duly receipted by the Bank shall be deposited in the office of Panchayat Samiti or the Zila Parishad, as the case may be. When money is to be paid direct into the Treasury' for credit to the Fund, concerned person making the payment shall be provided with a Challan in Form FBA- 3 of which one shall be retained by the Treasury Office, the second shall be handed over as a receipt to the person making the payment, the Challan shall show' full particulars of payment, the name of the person through whom money is being paid, and on whose behalf the same has been tendered, and all other particulars necessary for proper accounting and classification of the credit. No remittance Challan shall, however, be accepted by the Treasury Office without seeing demand notice issued by the Panchayat Samiti or the Zila Parishad or unless the Challan is actually signed by the Executive Officer or Chief Executive Officer, as the case may be.(2)Whenever any sum is required to be credited into the sub-treasury, the Challan in Form FBA-3 shall be prepared, of which one folio shall be retained by the Sub-Treasury Office, the second part shall be handed over as receipt to the person making the payment.
