(1) The State Government shall prescribe the registers, accounts and other records that shall be kept by the Village Accountant.
(2) The Village Accountant shall keep all such registers, accounts and other records as may be prescribed under sub-section (1) and he shall, whenever called upon by any superior revenue officer of the taluk or district, prepare all records connected with the affairs of the village, which are required either for the use of the Central or the State Government or the public, such as notices, reports, mahazars and depositions.