Section 104 in The M.P. Municipal Accounts Rules, 1971
104.
Every municipal employee shall give a receipt with Date in the appropriate column on the form for the sum paid to him and shall in case of sum exceeding Rs. 20 affix a receipt stamp before signing. The cost of such receipt stamp must be borne by the person who received the money and not by the Municipal Council. Employees unable to write shall give their thumb impression and shall be paid in presence of the Chief Municipal Officer or some responsible officer authorised by the Council, who shall record a certificate to that effect.
