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82. Forms

  1. No account forms other than those prescribed under these rules shall be used by the Panchayat when the accounts are maintained manually. When the accounting procedure is computerized, the forms shall be as prescribed by the Government in this behalf.
  2. The Secretary and the Accountant shall be responsible for the correct maintenance of the Stock Book of Forms. The balance of forms on hand shall be verified annually by an Officer authorised by the Secretary to check the stock, who shall record a certificate of correctness or otherwise over his dated signature.