Section 6(2) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(2)For moneys received by the Samiti other than taxes, receipts shall be given in Form No. II. The Total amount received shall be written in words both on the receipt itself and on the counter foil.Note I. - The forms shall be bound in books containing 100 forms each and they shall be consecutively machine numbered before the book is brought into use.Note II. - At places where the cash business of the treasury is conducted through Banks, cheques/Bank drafts drawn on local branch of a schedule bank may be accepted in payment of Samiti dues if the cheques inclusive of the collection of charges have been crossed by the drawer. Until, however, a cheque has been cleared, the Samiti cannot admit that payment has been received and consequently final receipt shall not be granted when a cheque is tendered. A receipt for the actual cheque only may be given in the first instance, the formal receipt shall be granted after the cheque has been cleared and the amount deposited in the fund.
