Section 24(8) in Tamil Nadu Panchayats (Procedure for Conducting Public Auction of Leases and Sales in the Panchayats) Rules, 2001
(8)The Executive Authority or the Commissioner or the Secretary, as the case may be, shall verify the number of ticket books used, cash on hand with every collecting person and append a certificate of verification in the stock register of the collecting persons with a view to keeping strict vigil to prevent misappropriation and defalcation. Any irregularity noticed during such verification should be given due serious consideration and follow up action taken. The Executive Authority or the Commissioner or the Secretary, as the case may be, shall arrange to issue a receipt for the cash remitted into the Panchayat Office daily to the collecting person when they remit money and receive used ticket book. The miscellaneous register shall also indicate the serial number of tickets from which fees were collected and the serial number of used ticket books received by the office.
