Section 19 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
19.
No duplicate or copy of a receipt granted for money received or of a bill or other document for payment of money which has already been paid, shall be issued on the ground that the original has been lost. If any necessity arises for such a document, a certificate may be given that on a specified day, a certain sum on a certain account was received from or paid to a certain person.Chapter - II Forms of Accounts and how to be maintained
