(c)The cash balance and the valuable securities in the custody of the Secretary as provided under Section 123 of the Act and the cash in the custody of the Sarpanch authorised under Section 94 of the Act shall be kept under the double locks of different patterns. All the keys of one lock shall remain with the Secretary and all the keys of the other locks shall remain with the Sarpanch of the Grama Panchayat:
