Section 1137(a) in Police Regulations, Bengal , 1943
(a)No sum of money, however small, shall be paid or received on any account without the authority of a pay or receipt cheque in duplicate in Bengal Form No. 39 or 50 and on no account shall any manuscript form be used. But when money is sent to, or received from, the treasury, or when the actual payee is present and is paid in the office of the Superintendent or when his dues are remitted by postal money order and a receipt in duplicate is not required, the pay and receipt cheques shall not be written in duplicate. The original form shall be defaced by a line across it.
