(1) Accounts of receipt and expenditure of every Gram Panchayat shall be malnrnincdin such forms and ' in suc… — THE SIKKIM PANCHAYAT ACT, 1993

. (1) Accounts of receipt and expenditure of every Gram Panchayat shall be malnrnincdin such forms and ' in such manner as may be prescribed .

48 . (1) Accounts of receipt and expenditure of every Gram Panchayat shall be malnrnincdin such forms and ' in such manner as may be prescribed . (2) All Officer not below the rank of Chief Accounts Officer of the Sikkim Stare Finance and Accounts Service appointed by the Stale Government shall audit the accounts of the Cram Pnnchuy . u as soon as may be after the end of each financial year in the manner provided under Chapter IX of this Act. CHAPTER VI CONSTITUTION OF ZILLA PANellA YAT

Section 48