Section 155(4) in The M.P. Municipal Accounts Rules, 1971
(4)When it is found necessary to have a "Revised" estimate, the register of the "Original" estimate should be closed and the revised estimate entered on the fresh, page, a reference to the page in which the "Original" estimate is to be found being entered. The register of each work on which there has been expenditure during the month should be initialled by the Chief Municipal Officer or the Municipal Engineer in the column set apart for the purpose, in token of his having examined the entries and found them to agree with the bills drawn.
