Section 12 in The M.P. Gram Panchayats (Accounts) Rules, 1999
12. Cancellation of receipts and custody thereof.
- The cancellation of receipts should Ire avoided. However, when a receipt is wrongly made or torn, or otherwise required to be cancelled, the cancellation must be recorded boldly on the lace of the receipt and the counterfoil. The cancelled receipt shall remain attached to the counterfoil.The blank and used receipt books must be kept under the lock and key in the personal custody of the Secretary/ Sarpanch. Provided that the current receipt book shall always be kept in the custody of Sarpanch. No new receipt book in Form GP-1 shall be issued unless the old is fully utilised and accounted for the returned to the Secretary/ Sarpanch.
