Section 93 in The Orissa Hindu Religious Endowments Rules, 1959
93.
Pay bills shall be passed for payment under the signature of the Commissioner. The money shall be withdrawn by Accountant and disburse the same to the payees. The signatures of the payees with dates shall be obtained in acquittance rolls, and stamps shall be affixed to the receipts for payment of sums in excess of Rs. 20. Payment to illiterate persons shall be attested by one or more witnesses.
